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Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… and approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were … the claims audit process. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Capital – 2023 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and … A robust efficiently managed capital investment program can support healthy economic growth while the deterioration …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalBorder City Hose Company – Financial Oversight (2025M-39)
… The former Director/Chief was arrested on charges of grand larceny for allegedly stealing from the Company. In July 2024, the former Director/Chief pleaded guilty to … of $18,772.53. The Company reorganized as a social club in 2024; therefore, there was no official response to this audit. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Comptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the following statement today announcing that the Fund will … Elon Musk’s proposed 2025 pay package and all directors standing for reelection at Tesla Inc.’s Nov. 6, 2025, Annual …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Binghamton , Jamestown … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Binghamton Jamestown …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0XVI.3.H Materiality – XVI. Financial Reporting
… decisions requires the use of professional judgment to assess the quantitative and qualitative circumstances … particular case. Except as provided in the instructions to the Agency Financial Reporting Package, no omissions of … its discretion, modify or may eliminate information deemed to be immaterial. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityComptroller DiNapoli Releases School Audits
… Central School District , Northport-East Northport Union Free School District , Springs Union Free School District and the Wayne Central School District … the 2012-13 fiscal year. Northport-East Northport Union Free School District – Financial Condition (Suffolk County) …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Spending Priorities Shifted During Pandemic
… may face fiscal cliffs, according to a new report from State Comptroller Thomas P. DiNapoli. The report compared the … of Education Response to the COVID-19 Pandemic Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicState Agencies Bulletin No. 2188
… The limit increases each year based on the Consumer Price Index on December 31 of the previous year. The 2024 OT limit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2188-2024-tier-6-overtime-limit-new-york-city-retirement-systemsIII.2 SFS Policies – III. Statewide Financial System (SFS)
… shall be required: To audit all vouchers before payment and all official accounts; To audit the accrual and collection of all revenues and receipts; and To prescribe such methods of accounting as … shall be required to audit all vouchers before payment and all official accounts to audit the accrual and collection …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesNYS Travel Information
… to Financial Operations (See Chapter XIII, Section 4 - Employee Travel Expense Reimbursement ) For additional employee travel information, go to the New York Codes Rules … and Regulations . Disclaimer: "The regulations on this web site are an unofficial version of the Official …
https://www.osc.ny.gov/state-agencies/travelDiNapoli: MetroPlus Enrollment Reached a Record High Over the Course of the Pandemic
… increased but not yet reached H+H’s target of 45 percent. “My report shows that New Yorkers have enrolled in MetroPlus … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-metroplus-enrollment-reached-record-high-over-course-pandemicPlanning Resources
… Governments Open Book New York - Local Government Data Search Includes Real Property Tax Cap, Constitutional Tax … financial information. Open Book New York - State Payments Search Open Book New York - Public Authority Data (PARIS) …
https://www.osc.ny.gov/local-government/resources/planning-resourcesDiNapoli: MTA Faces Growing Risks to Its Capital Funding
… New York state helped stabilize the MTA’s finances last year, but its capital program for maintaining and upgrading the regional transit system faces significant delays due to … released today by State Comptroller Thomas P. DiNapoli. “The MTA’s capital program is critical to winning riders back …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-fundingOperational Advisory No. 33
… Subject : GFO Updates – Postage/Shipping account codes Guidance : The Office of the State … for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously titled … for the use of account codes 55203 Postage and 55220 Shipping Account code 55220 which was previously titled …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… Due To Lapse Report of this Chapter for more information. Vouchers Online Entry of Vouchers by Business Units Online certification must be … by the published deadline. Payment dates on ‘lapsing’ vouchers must be the published lapse date or earlier. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesState Comptroller DiNapoli Releases Municipal Audits
… Neversink , Village of Ossining , Walton Fire Department and the City of Watervliet . "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/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2328
… Purpose: As we prepare for enactment of the 2025-26 NYS budget, OSC would like to provide notice of the possible … and release of direct deposit funds and advices should the NYS budget be late and a budget extender bill is not passed. … the Legislature passes and the Governor signs the 2025-26 NYS budget or a budget extender bill. Effective Dates: OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparation