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Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. … entered into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of … who recused himself from voting because he is also the Foundation’s Executive Director. The compact does not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Contract Advisory No. 7
… The only special characters which should be used in a Contract ID on the Statewide Financial System (SFS) are the … ID for all new contracts including but not limited to services, goods, leases, revenue, construction, grants, … inappropriately numbered stand alone purchase orders to cancel the transaction or reduce the total amount to equal …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Currently, there is no statutory authority for a district to establish a reserve for post-employment benefits that are … not establish adequate online banking internal controls to ensure sufficient protection of the district’s assets. The …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… New York State Comptroller Thomas P. DiNapoli released the … New York State Comptroller Thomas P DiNapoli released the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planCost-Saving Ideas: Legal Requirements
… municipal corporation pursuant to a municipal cooperation agreement. Banking Law Section 107-a requires a bank or trust … government, in conjunction with a "bank, trust company or national bank," to submit an application for designation of a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Glenham Fire District , Hudson Valley Community College , Town of Kingsbury , Village of Monticello , Pearl River Fire District and the Village of … P DiNapoli today announced his office completed audits of Glenham Fire District Hudson Valley Community College Town …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… his appointment of Anastasia Titarchuk as Interim Chief Investment Officer of the New York State Common Retirement … has reached a record annual value and provided annualized investment returns that exceed our target rate," DiNapoli … Fuller said. "I will miss our inspiring and dedicated investment staff, but I am proud to leave the Fund in a …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundAdult-Use Cannabis (AUC)
… for making AUC tax revenue payments to counties and NYC. We anticipate that most of the revenue associated with … revenue to cities, towns and villages. For Counties and NYC OSC will deposit AUC tax revenue for counties and New … AUC Map Displays the number of AUC retail dispensaries by county and AUC revenues, broken out by New York City and …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucDiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… of the Budget (DOB) in the 30-day amendments to the SFY 2026-27 Executive Budget financial plan, according to the March State Cash Report released today by New York State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26Member Contributions – Legacy Reporting
… Member Contributions page . Required contributions are: All contributions made by Tier 1 and 2 members participating … for Section 414(h): Participation is mandatory for all employers, for ERS members in Tiers 3 through 6, and is not available to all Tier 1 and 2 members. Contributions are not reportable as …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsComptroller DiNapoli Releases School Audits
… Once the district transitioned to using a fingerprint time clock it resulted in less accountability over timekeeping …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… New York State Comptroller Thomas P. DiNapoli, Greene County District Attorney Joseph Stanzione, and the New York State Police Superintendent Stephen G. James announced the arrest of a Tannersville couple, Kelly … New York State Comptroller Thomas P DiNapoli Greene County …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 96-10
… discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital reserve fund into general fund prohibited) GENERAL MUNICIPAL … the transfer of the unexpended balance of a capital reserve fund into the fire district's general fund. It may, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Industrial Development Agency Board Governance (2017-MS-1)
Industrial Development Agency Board Governance 2017MS1
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for … expenses, local governments must have both a credit card policy and a system of internal controls in place. … below as a reference for adopting a strong credit card policy and developing sensible internal controls. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudComptroller DiNapoli Releases Municipal Audits
… (Cayuga County) The treasurer performs virtually all of the village’s financial operations without board oversight. The treasurer performs all aspects of processing payroll including adding and …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsOpinion 90-26
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (exceeding maximum cost specified in) LOCAL FINANCE LAW, §32.00: Where the lowest bid on the proposed installation of sprinkler systems in fire district buildings exceeds the estimated maximum cost …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Comptroller DiNapoli Releases School Audits
… Central School District and Questar III BOCES . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsOpinion 2000-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to General Municipal Law, article 5-G for the provision of police protection as a joint service. You ask whether two … a municipal cooperation agreement for the joint provision of police protection …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24IX.6.B OSC Draw Procedures – IX. Federal Grants
… For most grants, drawdowns on grants cash-managed by OSC BSAO … are associated with an “ACTIVE” customer contract whereas for non-managed grants the contract is “PENDING”. This status … a corresponding Accounts Receivable is generated. For more detailed information on billing, see Section 5 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-procedures