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Open Book New York
… Comptroller DiNapoli believes New Yorkers deserve to know how their tax dollars are spent. Without transparency in … are a commitment to this belief. If you've ever wondered how much it costs to run your fire department or how much … city spends on education, you can easily track where money is going and how it's being reflected in the State's spending …
https://www.osc.ny.gov/open-book-new-yorkDiNapoli Statement on Governor's Veto of Transparency Legislation
… P. DiNapoli released the following statement regarding Gov. Kathy Hochul’s veto of legislation that would have … P DiNapoli released the following statement regarding Gov Kathy Hochuls veto of legislation that would have …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationStatement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… "The President's budget does not prioritize the needs of the middle-class or the most … The Presidents budget does not prioritize the needs of the middleclass or the most …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalIX.12.M Journal Vouchers – IX. Federal Grants
… Generally, journal voucher payments are used to: Reimburse service-providing state agencies for … for program purposes. These journal voucher payments are considered interest neutral. Agencies are required to make every effort to properly allocate state … Agencies are required to make every effort to properly allocate state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersVeterans Day Message from State Comptroller DiNapoli
… the men and women who have bravely served in our country’s Armed Forces. With crises and conflicts continuing around the … the men and women who have bravely served in our countrys Armed Forces …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliBond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… to operate and provide critical services during the COVID-19 public health crisis and its aftermath, by: (1) … spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) permitting the repayment of inter-fund advances made for COVID-19 pandemic-related expenses by the end of the next …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Operational Advisory No. 35
… will have the ability to issue a personal service (salary) advance payment to eligible employees using the Accounts … Payable module of the Statewide Financial System (SFS). Advance payment to an employee for personal services is not … procedures. However, if an agency determines that a salary advance is necessary, OSC recommends the agency refer to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesOperational Advisory No. 36
… Subject: GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously titled Shipping has …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… reported, and money was safeguarded. Key Findings Credit card purchases lacked supporting documentation to validate … Key Recommendations The Board should create a credit card use policy that details acceptable use and requires …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93New Hyde Park Fire District - Payroll (2018M-165)
… Findings Direct supervisors did not review or approve 244 of 309 timecards (79 percent) totaling $171,092. The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 percent) totaling $4,451. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… advances. Ensure late penalties are properly computed on overdue customer accounts. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Town of Carrollton – Justice Court Operations (2018M-21)
… as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The … bail for 18 individuals totaling $7,150 that could not be traced to any open or closed cases during our audit period. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… manner. Determine whether the Town credit cards were used for appropriate purposes. Key Findings The Clerk did not: … from taxpayers. Report or remit fees in a timely manner for 2018 and 2019. The Board: Approved inappropriate or … the Town’s credit card policy and establish a policy for meals. Require adequate supporting documentation, …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… (resident districts) $84,689 for State aid attributable to students receiving special education services from 2022-23 … These findings occurred because School officials did not follow New York State Education Department (NYSED) … State aid, did not always maintain necessary documentation to support calculations of the amounts billed or ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8South Jefferson Central School District – Payroll (2024M-31)
… determine whether salaries and wages were accurately paid. In addition, we reviewed payroll change reports for two …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Barnard Fire District – Financial Condition (2015M-145)
… January 1, 2013 through December 31, 2014. Background The Barnard Fire District is a district corporation of the State, … Barnard Fire District Financial Condition 2015M145 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… York State Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The Company provides fire protection to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSaratoga Youth Recreation – Financial Activities (2016M-258)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that the Program’s financial activity was properly … and the Town of Saratoga through intermunicipal agreements to operate youth development programs for children residing …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Town of Hartwick – Water District Operations (2017M-250)
Town of Hartwick Water District Operations 2017M250
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250