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State Agencies Bulletin No. 1911
… instructions for processing payments related to COVID-19 vaccine activities and to inform agencies of new Time Entry … Employees who perform activities related to the COVID-19 vaccine effort, including vaccine hotline, and administration (Point of Dispensing/POD) …
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, account for and dispose of capital assets? Audit Period July 1, 2022 … asset policy indicates that the Assistant Superintendent for Finance and Operations (Assistant Superintendent) is …
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)
… raised in the District’s response letter. We conducted this audit pursuant to Article V, Section 1 of the State … (CAP) that addresses the findings and recommendations in this report must be prepared and forwarded to our office …
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)
… for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing financial …
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)
… has four operating funds: electric, general, sewer and water. The Village’s 2024-25 budgeted appropriations were as … $4,012,640 Sewer fund: $609,550 General fund: $1,447,492 Water fund: $449,739 Audit Summary The Board’s adopted … fund and overestimated appropriations in the general, water and sewer funds. As a result, the Board levied more …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … pursuant to New York State General Municipal Law. The board member’s physical therapy company entered into six contracts with the district while he was a board member that resulted in …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… government audits were issued. Garrison Union Free School District – Information Technology (IT) (Putnam County) … fiscal performance. The 2024-25 tentative budget includes sewer meter rents revenue of $1.6 million, Orange County … water fund contingency. There is no contingency for the sewer fund. Given the potential cost overruns from current …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… partially implemented one. Office of Mental Health (OMH) – Reporting of Community-Based Services Under the … This audit found that, while OMH provided adequate reporting on the funds reinvested in CBS under the plan, it can improve on the quality of its reporting. For example, the audit identified inconsistencies …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) … in August 2020 identified $18.2 million that was paid for hospital services for ineligible members. Of the $18.2 …
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
… and an essential part of our food supply system. This is especially true in the Finger Lakes where sales of … $2.3 billion in 2022, leading the state. Some counties in this region also countered statewide trends, seeing growth in … food also adds to the quality of life in the state, but this local food supply was put to the test during the …
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
… least three months past their statutory filing deadline. This represents approximately 20% of the local governments evaluated in this period. Over 482,000 New Yorkers reside in these … affect a local government’s or school district’s finances. This information includes population trends, poverty, and …
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
… retirees, higher salary base and benefit changes enacted this year by the Legislature and Governor. The assumed rate … projection of their annual pension bill. Employers can use this projection in the preparation of their budgets. …
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
… to Medicaid and the New York State Health Insurance Program (NYSHIP) from 2008 through 2011. Davis, who currently … district employees and their families. The state Medicaid Program provides prescription drug coverage for enrollees. … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudReal Property Tax Cap Information - Glossary
… - Either (a.) an increase in assessed value from the prior roll resulting from new construction, property annexed from … unit, and the addition of property omitted from the prior roll, or (b.) a decrease in assessed value from the prior roll, resulting from fire, demolition, and the deletion of …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… Executive Officers For the past 15 years the Governmental Accounting Standards Board (GASB) has been working to create … 1999 with the issuance of Statement 34 of the Governmental Accounting Standards Board - Basic Financial Statements and … on Major Funds Changes in Budgetary Reporting Full accrual accounting including depreciation of capital assets and …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not expend district funds in …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of East Greenbush – Justice Court Operations (Rensselaer County) The justices do not provide adequate oversight of court operations to ensure moneys are accounted for … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… projects, debt service and general state charges, by fund type, by fund, by agency, by major program or purpose, by … for the fiscal years involved; Revenue information by fund type, by fund, and by revenue source including repayments of … utilize a format that shall facilitate comparison and analysis with those reports submitted to the legislature by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… and report receipts and disbursements accurately and in a timely manner? Audit Period January 1, 2024 – September … treasurer should record and report financial transactions in a timely and accurate manner to enable informed … report District receipts and disbursements accurately and in a timely manner. As a result, the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126