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June 2002: GASB Statement 34
… to create a new financial reporting model. The objective of the project was to provide a financial reporting model that provides users of financial statements with information which will enhance their understanding of governmental operations and ultimately result in an …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Comptroller DiNapoli Releases Municipal Audits
… (Suffolk County) The board and authority officials have not adopted policies and procedures to ensure that cash … moneys and reconciles bank accounts. The board has not established compensating controls, such as reviewing … (Franklin County) The current and former supervisors did not prepare monthly bank reconciliations, provide the board …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits and Examinations
… 10 of the 11 SBHCs sampled had shortages in various medication categories with one school having an unexplained …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Opinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases Municipal Audits
… Clarendon , Cohoes Housing Authority , Town of Covington and the Gardiner Fire District . “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/2014/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Records and Reports (Essex County) The supervisor did not maintain complete and accurate accounting records, … compensated in accordance with adopted policy, the board did not periodically compare the executive director’s …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… enable informed decision-making by a fire district’s board of commissioners, establish financial accountability, comply … accurately and in a timely manner. As a result, the Board of Fire Commissioners (Board) did not have the necessary … operations. Furthermore, there is an increased risk of theft, waste and abuse of District resources. For example, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126SUNY Bulletin No. SU-326
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Chapter 337 of the Laws of 2019, which implemented the 2019-2023 Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… Comptroller shall be able to obtain accurate annual and interim reports containing: Expenditure information for state … also shall be able to obtain accurate annual and interim financial statements and other reports which present … subject. State Finance Law §22 requires that the annual budget and financial plan reports prepared by the Division of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesSUNY Bulletin No. SU-303
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Chapter 337 of the Laws of 2019, which implemented the 2019-2023 Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-representedState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Garden City Union Free School District , Gowanda Central … District , Rochester Career Mentoring Charter School and the Tully Central School District . “In an era of limited … their money is being spent appropriately and effectively.” Garden City Union Free School District – Overtime (Nassau …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Employer E-News Archive — 2025
… For the latest retirement news and information, subscribe to E-News for Members & Retirees . December 2025 Pay Your Annual … The latest Retirement System news for NYSLRS employers …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025Afton 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-248Health Sciences Charter School – Procurement (2013M-211)
… audit was to examine the School’s procurement practices for the period July 1, 2011, to May 3, 2013. Background The Health Sciences Charter School is located in the City of Buffalo and is governed by a Board of Trustees. The School’s budgeted expenses for the 2012-13 fiscal year were approximately $4.8 million. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211DiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… the system, but my auditors are staying one step ahead of them," DiNapoli said. "My office continues to stop fraudulent refunds from reaching the hands of dishonest individuals and identifying taxpayers who claim … Comptroller's auditors work with the state's Department of Taxation and Finance to stop questionable refunds and to …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsVillage of Suffern – Budget Review (B19-6-3)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year are reasonable. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Hempstead Union Free School District – Management of District Resources (2014M-253)
… of calling special and emergency meetings unless an urgent condition occurs. Develop comprehensive procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… education program services through rates set by SED. These reimbursement rates are based on financial information, … UCP reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with Manual … and, if warranted, make the necessary adjustments to UCP’s reimbursement rates. Remind UCP officials of the pertinent …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… 500 state and local public authorities is now available at Open Book New York http://www.openbooknewyork.com/ , a … authorities’ revenue and spending. This addition to Open Book New York makes it the go-to source for … In December, DiNapoli added state payments to Open Book New York. The state payment data, which includes …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Claryville Fire District , Town of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, budget … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2