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City of Glens Falls – Financial Condition (2013M-150)
City of Glens Falls Financial Condition 2013M150
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Johnson City Central School District , Kings Park Central School District , Menands Union Free School District … announced his office completed audits of the Johnson City Central School District Kings Park Central School District …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… Purpose of Audit The purpose of our audit was to review Genesee County Industrial Development Agency’s … of GCIDA’s financial and operational affairs. According to its annual reporting, as of December 31, 2012, GCIDA had a … the project evaluation processes. The job report form used to obtain the information did not include all the data …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectTown of Clare – Fiscal Stress (2013M-317)
… The elected five-member Town Board is the legislative body responsible for managing Town operations. The Town’s … procedures to reasonably estimate the amount of fund balance that will be available at year end. As a result, the Board has heavily relied on …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317IX.6.E Education Department - G5 System – IX. Federal Grants
… accounts. The G5 drawdown page contains a “Last Day to Draw” field that is strictly enforced by the system. Since … from expending funds too close to the “Last Day to Draw” date. This prohibition is controlled by entering a … Control that is seven days prior to the “Last Day to Draw” date on G5.. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Thomas P. DiNapoli, Cattaraugus County District Attorney Lori Pettit Rieman and the New York State Police … Comptroller Thomas P DiNapoli Cattaraugus County District Attorney Lori Pettit Rieman and the New York State Police …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for recording cash and other financial resources, which are segregated for the purpose of carrying on specific … Fund captures a fiscal and accounting entity with a selfbalancing set of accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingRockland County – Budget Review (B22-6-9)
… operating surplus and the accumulation of additional fund balance. The County’s proposed budget includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9XIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… to the OCONUS rate take effect on the first day of the month and may occur during any month throughout the year. … rates are found at https://www.gsa.gov/travel/plan-book/per-diem-rates . Users can change the fiscal year to identify … rates can be found at https://aoprals.state.gov/web920/per_diem_action.asp?MenuHide=1&CountryCode=0000 . The site …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Policy References: To enable the Office of the State Comptroller (OSC) to carry out its fiscal … incidents of theft, loss or misuse of State assets. If an incident does occur, the agency must send a detailed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsContract Advisory No. 4
… Subject: Corrective Action for Contract Transactions Created in the Statewide Financial … Subject to OSC Approval OSC will not approve any new contract where the SFS Audit ID includes a Business … Unit/Department ID combination other than those valid for contract transactions. If an invalid Business Unit/Department …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideOpinion 90-13
… pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your … a planned New York State Department of Transportation (DOT) road renovation project. You have informed us that DOT would incorporate the work required for the sewer project …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2002-8
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … in the opinion. WATER DISTRICTS -- Dissolution (when no improvement constructed and no debt outstanding) TOWN LAW §§195, 202-c: When a water …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8CUNY Bulletin No. CU-694
… CUNY Bulletin No CU694 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… not returned when the employee’s voucher is submitted, the unreturned surplus must be deducted from the employee’s …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… New York State Comptroller Thomas P. DiNapoli, Schenectady County District Attorney Robert M. Carney, and Schenectady County Sheriff Dominic Dagostino announced the arrest of … My thanks to District Attorney Carney and Schenectady County Sheriff Dagostino for their partnership in protecting …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidAvoca Central School District – Procurement (2025M-29)
… interest of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is … General Municipal Law (GML), requests for proposals (RFPs) or written and verbal quotes, a well-planned solicitation … Audit Summary District officials did not always procure goods and services in accordance with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… Objective Did the Remsenburg-Speonk Union Free School District (District) Board of Education (Board) and District officials … of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general … The Board and District officials did not properly manage the Districts fund …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSocial Media Use Policy
… (OSC) manages multiple social media sites to keep New Yorkers informed about the work of the agency. The …
https://www.osc.ny.gov/help/social-media-use-policyState Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved 1,469 … subcontractors and prime contractors. Cumulatively through October for calendar year 2020, the Comptroller’s office has … In October the Office of the State Comptroller approved 1469 …
https://www.osc.ny.gov/press/releases/2020/11/state-contract-and-payment-actions-october