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State Comptroller DiNapoli Releases Municipal Audits
… Town officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the … payments to the correct bank account or address. The “Location” section of the Vendor Record contains business …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationOpinion 2005-9
… SCHOOL DISTRICTS -- Central High School Districts (training requirement for board members) EDUCATION LAW §§1901, … district of the central high school district must take the training required by section 2102-a of the Education Law if … to the central high school board after that date. The training must be taken within the first year of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Alden Central School District , East Aurora Union Free … the Kiryas Joel Union Free School District . "In an era of limited resources and increased accountability, it's … taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsMorristown Fire District – Board Oversight (2025M-101)
… adequate oversight of District financial operations and properly audit claims? Audit Period January 1, 2024 – May … Area The Board is responsible for the general management and control of the District’s financial operations. This includes adopting necessary policies and procedures, ensuring collections are accurately recorded …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Creek Fire District – Board Oversight (2025M-86)
… oversight of the District’s financial activities to ensure public funds are used effectively, maintain fiscal stability … three checks totaling approximately $935 that were entered in the accounting records twice, resulting in the accounting record cash balance appearing less than the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of … not including SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of … when it was over 177,000. “Overtime continued to grow in 2024 despite increases to a workforce that remains below …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Deerpark , Town of East Hampton , Village of East … , Halfmoon Hillcrest Volunteer Fire Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland County , City of Troy and the Village of Victor . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Lawrence Union Free School District – Financial Management (2025M-115)
… [read complete report – pdf] Audit Objective Did the Lawrence Union Free School District (District) Board of Education (Board) and officials properly manage fund … Did the Lawrence Union Free School District District Board of Education Board and officials properly manage fund …
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 … that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Banking Transactions (purchase of bonds and … 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)
… issuance costs of $8,150 and interest costs of $15,077 on this unneeded debt. The Town did not need to issue a …
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
… & Employer Services Bureau. For reinstatement to Tier 1 or Tier 2, you must send us a completed Application to Reinstate a Former Tier 1 or 2 Membership (RS5506) . …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceState Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … New York State Comptroller Thomas P DiNapoli released the following statement on New York Citys Fiscal Year FY 2026 Preliminary Budget …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetIndustrial Development Agencies in New York State
… ability to provide tax exemptions. Below is an interactive map developed by the Office of the New York State Comptroller … Users can change the fiscal year and click a region on the map to display more information on the IDAs in that region. …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateTown of Throop – Highway Department (2021M-115)
… $1,277. Key Recommendations Annually agree, in writing, on highway repair and improvement expenditures. Maintain a …
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)
… officials ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials … did not ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the … accounts and monitor staff to ensure unneeded accounts are disabled in a timely manner. District officials agreed with …
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
… The State is 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 percent in 2022. In 2022, 57.9 percent of the State’s highway lane miles were rated good to excellent, a 1.1 percentage …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationState Comptroller DiNapoli Statement on MTA 2023 Budget
… released the following statement today regarding the Metropolitan Transportation Authority’s (MTA) adoption of its … released the following statement today regarding the Metropolitan Transportation Authoritys MTA adoption of its …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in … remain in compliance with the State’s CMIA Treasury State Agreement, AP vouchers will be held in the billing process … 12 - Cash Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overview