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State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Garden City Union Free School District , Gowanda … School and the Tully Central School District . “In an era of limited resources and increased accountability, it’s … properly authorized. Overtime payments totaled $41,663, of which $36,723 had not been preapproved. Because district …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… [read complete report – pdf] Audit Objective Did the Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a timely … period back to January 1, 2019 to review annual financial report (AFR) submissions. Understanding the Audit Area A fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126State Comptroller DiNapoli Releases State Audits and Examinations
… Program: Awarding Housing Units and Maintaining Waiting Lists (Follow-Up) (2016-F-25) An initial audit issued … used by HPD staff to place applicants on development waiting lists. In a follow-up, HPD officials made …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0State Comptroller DiNapoli Releases Municipal Audits
… maintain operations, the board adopted budgets that relied on fund balance to fund recurring expenditures. As a result, …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1SUNY Bulletin No. SU-303
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a Downstate … Location Stipend and must include the payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-representedSUNY Bulletin No. SU-326
… Downstate Location Stipend. Affected Employees Employees in the State University Graduate Student Negotiating Unit … allocated a portion of the Downstate Location Fund based on the number of employees in BU28 to be paid in Administration 1L. Employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedTown of Spencer – Procurement (2025M-100)
… [read complete report – pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) and officials seek … Period January 1, 2023 – September 30, 2024 We extended the audit period through April 25, 2025, to analyze a … Did the Town of Spencer Town Board Board and officials seek …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Employer E-News Archive — 2025
… Administrators: Ensure Staff Can Access Pages and Receive Notifications Time is Up to Switch to Enhanced Reporting Most … Before You’re Billed Search and Manage Retirement Online Notifications Make Sure You Have the Correct Security Role …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025State Comptroller DiNapoli Statement on New York City Budget
… update. “The $124.7 billion New York City Fiscal Year 2027 Budget and Financial Plan lays a path towards a stronger … at the cost of making the city less affordable. The FY 2027 budget removes actions that would broadly increase the property tax burden or weaken the city’s ability to withstand an economic downturn. However, the …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-new-york-city-budgetReal Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government operations. … local governments are permitted to increase their real property tax levies. Either two percent or inflation, … value from the prior roll resulting from new construction, property annexed from another assessing unit, and the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… by the governmental units. This project culminated in June 1999 with the issuance of Statement 34 of the Governmental Accounting Standards Board - … (phase 1) will implement for fiscal years ending after June 15, 2002; those with revenues between $10 million and …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Cicero Fire District – Financial Condition (Onondaga County) The … and 2022 financial statements, as required. Greenville Fire District – Investment Program (Orange County) District … bills were prepared and issued to the school districts of origin in a timely manner for all nonresident foster care …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… continuously looking for new ways to beat the system, but my auditors are staying one step ahead of them," DiNapoli said. "My office continues to stop fraudulent refunds from reaching … office include the use of questionable social security numbers and intentionally misstating deductions. Find out how …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… http://www.openbooknewyork.com/ , a transparency website launched by DiNapoli in 2008. The database, going back to … for state agencies. Most data is updated daily. “When we launched Open Book New York , we promised to keep adding … New York httpwwwopenbooknewyorkcom a transparency website launched by DiNapoli in 2008 …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomComptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… Thomas P. DiNapoli, St. Lawrence County District Attorney Gary Pasqua and the New York State Police today announced … Thomas P DiNapoli St Lawrence County District Attorney Gary Pasqua and the New York State Police today announced …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… Section and the NYS Department of Taxation and Finance Division of the Treasury (Treasury) by the published deadlines. All Refund of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities between the ages of three and five years. UCP is reimbursed for preschool special … compensation above the regional median allowable salary, and non-program-related costs; and $13,876 in non-personal …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background The District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Sole Custody Reporting
… Annually, on or before March 1st, the Sole Custody Reporting web application will be open for agencies to report … information. For more information about Sole Custody Reporting, please contact the Office of the State Comptroller’s Bureau of Financial Reporting and Oil Spill Remediation (OSC BFR) at (518) …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reporting