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State Agencies Bulletin No. 1860
… governing educational assistance benefits and describing how the educational assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… both the state and local governments fill gaps from new lost revenues and new costs. Projected out-year budget gaps, … Report on the SFY 2020-21 Enacted Budget Financial Plan Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookLawrence Union Free School District – Financial Management (2025M-115)
… of Education (Board) and officials properly manage fund balance? Audit Period July 1, 2021 – June 30, 2025. We … school district’s financial condition is its level of fund balance, which represents the difference between revenues and … over time. School district officials must manage fund balance to ensure long-term educational stability, provide a …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Opinion 89-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a town may designate a bank as a depository if the town supervisor is a director of the bank and a shareholder of less than one percent of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Town of Cambria – Capital Projects Financing (2017M-161)
… Board, provides services including highway maintenance, snow removal, water and sewer, refuse collection and general …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Credit for Previous or Military Service – Article 14 Benefits
… and the cost, if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceIndustrial Development Agencies in New York State
… support economic development in New York. An IDA is a type of public benefit corporation that offers financial … to encourage local economic development. The goals of IDAs include increasing job opportunities and improving … Below is an interactive map developed by the Office of the New York State Comptroller (OSC) that displays summary-level …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateRochester Academy Charter School – Purchasing (2013M-144)
… the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school … Rochester Academy Charter School Purchasing 2013M144 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Town of Throop – Highway Department (2021M-115)
… ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… (District) officials ensured that unneeded network user accounts were disabled in a timely manner. Key Findings … officials did not ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and additional entry points that could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTransportation – 2023 Financial Condition Report
… Highway Conditions Improve Slightly for the Third Year in a … responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 2.6 … responsible for maintaining more than 42700 lane miles of highway …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationState Comptroller DiNapoli Statement on MTA 2023 Budget
… path.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… of discounts on payments to vendors under the Procure to Pay Initiative (P2P) and still remain in compliance with the … in the Project Budget Control section in order to properly bill the Federal Government for reimbursement. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewNew Hartford Central School District – Payroll (2021M-149)
… Officials did not: Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Fishers Fire District – Financial Condition (2021M-128)
… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire … taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned fund balance increased … to $1.8 million, which is sufficient to pay 43 percent of the District’s 2020 expenditures. The Board also did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Town of Mount Morris – Justice Court (2012M-129)
… 22, 2012. Background The Town of Mount Morris is located in Livingston County and has a population of 4,400 residents. The Town is governed by an … and comparing them with reconciled bank balances) on a monthly basis. Promptly investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… Superintendent. The Interim Superintendent was responsible for certifying the payroll accuracy. Thirty-six of the 104 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationOpinion 88-77
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a school board member who is also the salaried director of a local council for the arts would have a conflict of interest under the …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… New Jersey, over the theft of more than $162,000 in pension benefits from the New York State and Local … retirement benefits until 2012, despite her mother’s death in 2006. Linda Miller pleaded guilty to 3rd degree Grand Larceny, a class D felony, in Albany County Court before the Honorable Thomas A. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000