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XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… price or construction costs and also additional charges to place a fixed asset in its intended location and condition … attributable to asset acquisition). In the case of land, ancillary costs should also be included, such as legal and title fees, damage payments, site preparation costs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Comptroller DiNapoli Releases Audits
… have been issued. Department of Health (DOH): Excessive Premium Payments for Dual-Eligible Recipients Enrolled in … enrolled in Medicaid managed care, the department pays for services through monthly premium payments to managed care … Audit Initiative): St. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… personal piggy banks. Assemblyman Scarborough tried to game the system, thinking he could get away with it,” New … and all defendants are presumed innocent unless and until proven guilty in a court of law. …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newState Agencies Bulletin No. 1911
… to provide instructions for processing payments related to COVID-19 vaccine activities and to inform agencies of new … Employees Employees who perform activities related to the COVID-19 vaccine effort, including vaccine hotline, and … Code ≠ ANN or HRY) CVC (New) (Retro Code N/A) COVID-19 St VACHotline$15.78 Hotline - For regular / non-overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortValley Stream Central High School District – Capital Assets (2025M-16)
… report – pdf] Audit Objective Did Valley Stream Central High School District (District) officials properly monitor, … Did Valley Stream Central High School District District officials properly monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Mattituck Fire District – Claims Audit (2025M-48)
… proper claims audit ensures that all claims are subjected to an independent, thorough and deliberate review which … claims against the District before directing the Treasurer to pay them. The District’s expenditures for 2023 were … does not perform a thorough and complete review of claims to ensure they are supported by adequate invoices or other …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Town of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain … – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town supervisor must maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Village of Sherburne – Budgeting (2025M-83)
… essential services. The Village has four operating funds: electric, general, sewer and water. The Village’s 2024-25 budgeted appropriations were as follows: Electric fund: $4,012,640 Sewer fund: $609,550 General fund: …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases Municipal and School Audits
… who resigned on May 31, 2022, had prohibited interests in district contracts pursuant to New York State General … the district while he was a board member that resulted in payments totaling $724,869 from Aug. 5, 2017 through Dec. 19, 2022. In addition, the former superintendent’s outside employment …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… performance. The 2024-25 tentative budget includes sewer meter rents revenue of $1.6 million, Orange County sales tax revenue of $1.2 million, and water meter rents revenue of $1.1 million, but auditors were … includes a $100,000 general fund contingency and a $20,000 water fund contingency. There is no contingency for the sewer …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Under the Transformation Reinvestment Plan (2021-S-15) OMH’s 2014 Transformation Reinvestment Plan entailed … – Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (2021-S-34) The office’s annual … to children with disabilities who are between the ages of 3 and 5 years. For the three fiscal years ended June 30, …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Civil Service: New York State … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… This is especially true in the Finger Lakes where sales of farm products topped $2.3 billion in 2022, leading the state. … and recreation in 2022 saw the largest increase in farm income, a 78% jump since 2012. The overall decline of …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… governments that filed their financial reports in time to be scored and designated three villages in “significant … two in “moderate fiscal stress,” and four as “susceptible to fiscal stress.” The Village of Island Park (Nassau … on June 30. Growing Concerns About Local Governments Not Filing Required Financial Data Local governments are …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… New York State Comptroller Thomas P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS). Employers’ … we remain focused on long-term stable returns for New York’s public employers and workforce. Uncertainty may be a …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024DiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… from 2008 through 2011. Davis, who currently resides in Lake Ariel, Pennsylvania, was arraigned in Nassau County … will now have to answer for his alleged crimes.” The arrest follows a joint investigation by the Comptroller, the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudOpinion 94-11
… Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners … with a celebration of the district fire department's anniversary. The district may, however, expend funds pursuant to Town Law, §176-d if the anniversary celebration of the fire department consists of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The town board did not develop or implement procedures to track Community Development Block Grant funding. Auditors … did not document how grant funds were spent and failed to ensure the intended objectives and outcomes were …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Court Operations (Rensselaer County) The justices do not provide adequate oversight of court operations to ensure … – Executive Director’s Compensation (Niagara County) While the executive director was generally compensated in …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe financial reporting … There are numerous State statutes which govern how financial transactions are recorded in the SFS and many …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutes