Search
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
… only special characters which should be used in a Contract ID on the Statewide Financial System (SFS) are the two … the Business Unit, Contract Number, and Department ID values. Stand alone purchase orders should not contain any special characters. Guidance: The Contract ID for all new contracts including but not limited to …
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
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Bemus Point … district’s retiree health insurance reserve with $444,545 is not a legally permissible reserve. Currently, there is no … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… P. DiNapoli released the following statement on Mayor Adams’ preliminary budget proposal: “Mayor Adams put forward his first budget proposal as New York City … P DiNapoli released the following statement on Mayor Adams preliminary budget proposal …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planCost-Saving Ideas: Legal Requirements
… 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the … agreement. Banking Law Section 107-a requires a bank or trust company to provide a pledge of assets or other … 96-d allows a local government, in conjunction with a "bank, trust company or national bank," to submit an …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Comptroller DiNapoli Releases Municipal Audits
… , Village of Monticello , Pearl River Fire District and the Village of Sleepy Hollow. "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
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
… beneficiaries." "My gratitude goes to Comptroller DiNapoli for his trust and support. We have worked diligently to grow … Titarchuk said. "I look forward to continue working with Comptroller DiNapoli and our outstanding staff." … derivatives marketing. She graduated Summa Cum Laude from Yale University with a B.S. in Applied Mathematics. About the …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundAdult-Use Cannabis (AUC)
… log into the Statewide Financial System (SFS) Vendor Self-Service Portal and update the location code to OSCAUCDIST. If you do not have a SFS Vendor Self-Service account, contact the SFS Helpdesk at 855-233-8363 or … Cannabis Products Tax Tax Law Section 496-a Returns to be secret [pdf] Section 496-b Administration provisions of …
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. … Benefit Trust for a total of $2.2 billion. March Cash Report …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26Member Contributions – Legacy Reporting
… Code (IRC). Federal income tax on these contributions is deferred until they are distributed. These contributions … payroll processing 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 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsComptroller DiNapoli Releases School Audits
… and Reserves (Chenango County) The district did not plan for the funding or use of reserves. The district’s fund balance exceeded the statutory limit for two out of the last three years. Furthermore, district … reserve funds. By accumulating funds without a clear plan for the future intended use, tax levies were higher than …
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
… state pension payments via direct deposit into a joint checking account which he shared with the defendants. … name on the paper checks and deposited them into a joint checking account shared by her, Stephen, and the deceased. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 96-10
… on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg …
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
… Card Use Keep all cards in a secure location, such as a locked desk drawer, when not being used by authorized …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … leave records and signing checks. Village officials do not adequately review payroll records, including the treasurer’s timesheet, prior to payroll checks being printed. In addition, the village …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsOpinion 90-26
… the estimated maximum cost in the bond resolution (11 Opns St Comp, 1955, p 22; 13 Opns St Comp, 1957, p 160; 16 Opns St Comp 1960, p 300; 22 Opns St Comp 1966, pp 581 and 636; 25 Opns St Comp 1969, p 337; 1979 Opns St Comp No. 79-919, p … for the excess amount to be expended for the project (25 Opns St Comp 1969, supra ). Of course, since the original …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Comptroller DiNapoli Releases School Audits
… Free School District , Franklin-Essex-Hamilton BOCES , Indian Lake Central School District , Liberty Central School … were accurately paid their approved salaries and wages. Indian Lake Central School District – Claims Auditing …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsOpinion 2000-24
… the provision of a joint service. The term "joint service" is defined as the joint provision of any municipal facility, … in which they are required to perform their duties. It is our opinion that, pursuant to the provisions of article … No. 78-696, unreported). The term "municipal corporation" is defined for purposes of article 5-G, to mean a county …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24IX.6.B OSC Draw Procedures – IX. Federal Grants
… contract whereas for non-managed grants the contract is “PENDING”. This status determines whether transactions … bills are approved, a corresponding Accounts Receivable is generated. For more detailed information on billing, see … requests by OSC BSAO and could have reporting impacts. It is essential that anyone responsible for inputting these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-procedures