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Travel Advisory No. 4
… to make the following fields mandatory on the expense report header: official station, the employee’s … make information more easily accessible and facilitate a more efficient review process. The implementation of these … any expense reports currently in process, the deadline for submitting expense reports to the Office of the State …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsState Agencies Bulletin No. 1998
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … make any changes to the FY 2022 Department Budget Table USA rows on or after March 24, 2022 until the April 7, 2022 … make any changes to the FY 2022 Department Budget Table USA rows on or after March 31, 2022 until the April 13, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionCity of Lockport – Budget Review (B23-1-7)
… liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The … underestimated the amount of overtime incurred by the fire department in 2023, which we estimate will exceed the … 2024 budget includes overtime funding of $500,000 for the fire department, an increase of $250,000. If officials cannot …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Comptroller DiNapoli Releases Municipal Audits
… District and the Middletown-Hardenburgh Fire District . “In today’s fiscal climate, budget transparency and … years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … at a high percentage of the ensuing year’s budget. In addition, the board has not adopted long-term financial …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… evacuation routes and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas … drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn the … instructions and training to help respond appropriately in an emergency. Responsibilities for the emergency drills …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… various District officials as detailed in the Appendix A’s Profile section. Audit Summary District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Town of Wethersfield – Capital Project (2025M-46)
… and/or equipment. These projects are generally large in scale, require large sums of money and are long-term. In May 2017, the Board acknowledged the need for a capital … wall blocks and owe an additional $37,000 once delivered. In addition, the Board improperly established a $1 million …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Eastport Fire District – Procurement (2025M-50)
… fire district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition … as possible. Whether using formal competitive bids in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Your Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… employees). But, if you don’t, determining the number of days you’ve worked requires a different process. As of January 1, 2016, when you begin a new or subsequent term of office, you are required to complete a three-month record … Requirements of the record of activities ROA for elected and appointed …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesWrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
… [read complete report – pdf] Audit Objective Did the Wrights Corners Fire Company, Inc. (Company) Treasurer … Period January 1, 2024 – January 9, 2026 Understanding the Audit Area A fire company’s treasurer should maintain … oversight by a fire company board and membership, and the protection of public funds. The Company’s budgeted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-andGorham Fire District – Procurement (2026M-37)
… Did Gorham Fire District (District) officials ensure the procurement of goods and services in an economical … Period January 1, 2024 – March 25, 2026 Understanding the Audit Area A fire district board of fire commissioners … should seek competition for goods and services to ensure the best value for taxpayers, prevent conflicts of interest …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/26/gorham-fire-district-procurement-2026m-37Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a … claims were supported and for valid and legal purposes. In addition, the lack of a claims audit increased the risk … one Board member. 13 claims totaling $27,162 were paid in advance of audit and approval prior to the monthly Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107State Comptroller DiNapoli Releases Municipal Audits
… aligned with the corporation’s purpose and were conducted in accordance with its bylaws and acquisition and disposition … the chief water operator procured all goods and services in accordance with village policy. As a result, there is an … for goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… New York State Comptroller Thomas P. DiNapoli, Greene County District … State Police Superintendent Stephen G. James announced the arrest of a Tannersville couple, Kelly Tuomey, 56, and her husband, Stephen B. Tuomey, … New York State Comptroller Thomas P DiNapoli Greene County District …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 96-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … transfer of these moneys into another capital reserve fund in accordance with General Municipal Law, §6-g(8). You ask … General Municipal Law, §6-g governs capital reserve funds in fire districts. Subdivision 2 of section 6-g authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-96-10State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Hancock Fire Department … were properly recorded or deposited. Track state and local government spending at Open Book New York . Under … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… program. Inaccuracies and system deficiencies were found in two critical databases. Such deficiencies diminish the … Over Bank Accounts (Follow-Up) (2017-F-14) An audit issued in June 2016, found weaknesses in the monitoring of bank accounts, which increase the risk …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsDiNapoli Releases School Audits
… audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , … effectively.” Brighter Choice Charter Middle School for Boys – Financial Operations (Albany County) School officials … audits of the Brighter Choice Charter Middle School for Boys Brighter Choice Charter Middle School for Girls …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsDiNapoli Appoints Government Relations Staff
… DiNapoli, Stevens was most recently the political director in New York for the Hillary Clinton presidential campaign. … Clinton. Over the years, she has held several positions in New York government and politics. She started her career in 1997 with the newly elected Congresswoman Carolyn McCarthy …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-appoints-government-relations-staffOSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.pdf