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Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… (Department) Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – … treasurer must properly deposit, disburse, record and report a fire department’s funds to ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122State Police Bulletin No. SP-156
… Unit 62 who have a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-156-2014-state-police-expertise-payArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… Company funds? Audit Period January 1, 2024 – December 11, 2025 Understanding the Audit Area A fire company treasurer … did not: Deposit revenues totaling $5,191 in a Company bank account within three days of receipt, as required by the … approval for 37 disbursements totaling $15,951. Prepare bank reconciliations. Provide adequate written monthly or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… and has fallen short in providing counties with needed guidance on moving forward with implementing statewide … It requires coordination between emergency and public safety officials and multiple state and local government … counties in limbo. The plan was finally released in April 2025, three months after the conclusion of the audit. The …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911DiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… Thomas P. DiNapoli found 50 percent of the contracts in 2019 between Not-for-Profit (NFP) organizations and the … DiNapoli’s report showed that no progress has been made in the past year, with the percentage of late contracts increasing slightly from 47 percent in 2018. “In the coming months, New York state will need to …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsUnified Court System Bulletin No. UCS-176
… 10983, 10984, 10986, 10989, 10993, 10994 Note : The Zip code criteria is only applicable to members of District … (Administration) Background Pursuant to Internal Revenue Code Section 61, certain fringe benefits including … the Earnings Codes: Union Bargaining Units Value Earnings Code District Council 37 SK $107.00 PL3 CWA, Local 1180 SD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucsState Comptroller DiNapoli Releases School District Audits
… authorized software inventory or develop an IT contingency plan. Nine of the district’s network user accounts (8%) were … District – Information Technology User Accounts (2021M-209) District officials did not adequately manage non-student …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and paid but found they lacked required documentation of a commercial loan denial letter. The director did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsNew York’s Economy and Finances in the COVID-19 Era
… 2020 Edition Selected Economic Trends After Five Months, Jobs Recovery Varies Across New York Total employment in New York State fell in March, and again—much more sharply—in April, with a … Total employment in New York State fell in March and again much more sharply …
https://www.osc.ny.gov/reports/covid-19-november-12-2020Tax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceCoalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… Thomas P. DiNapoli and New York City Comptroller Scott M. Stringer, a coalition of 41 investors today urged … companies to oppose President Trump's repeated actions on immigration, which risk negative repercussions to our nation’s economy. "We're calling on American companies to embrace inclusive immigration …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigrationDiNapoli: Clerk Pocketed Thousands in Fines
… Dillon after an investigation with the St Lawrence County Sheriffs Office found the former town of Norfolk justice …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesDiNapoli Report Highlights Local Government Reliance on Federal Aid
… Separately, New York City received $7 billion, of which $1.7 billion went to funding the city's public schools. "Local … aid reported by local governments, school districts $1.6 billion (33 percent), cities $274 million (6 percent), … for counties (11.2 percent), followed by New York City (10.1 percent), New York City schools (6.5 percent), other cities …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidForms and Resources – Reporting Elected and Appointed Officials
… Forms and Samples Standard Work Day and Reporting Resolution Form (RS2417-A) Use this form to establish a standard work day for your elected and appointed officials. Form includes …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesDiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… and the St. Lawrence County Sheriff’s Department found she misappropriated more than $10,000 in court fees, said … to pay an additional $1,000 fine for her actions after she pleaded guilty in Canton Town Court on Wednesday. … and a Sheriff’s investigation revealed that the money she collected in court fines and surcharges was never …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesOpinion 95-22
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's … Benevolent Association may not expend foreign fire insurance tax moneys to purchase exercise equipment for use …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… the filing of a proper petition, initiate a proceeding to consolidate two or more sewer districts. The consolidation is subject to public hearing and permissive referendum requirements. You ask whether a town board may initiate a proceeding to consolidate several sewer districts on its own motion, or …
https://www.osc.ny.gov/legal-opinions/opinion-95-21DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… of the Bolivar Volunteer Fire Department was charged today in the alleged theft of more than $11,000 from the fire … Comptroller’s fraud hotline. Amy Olmstead, 47, of Bolivar, in Allegany County, is accused of forging and cashing … Attorney Keith Slep for their partnership with my office in bringing Mrs. Olmstead to justice." "The village of …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright … Receivables, net 3,564,586 3,535 3,568,121 157,804 Due from other governments 41,494 41,494 Inventories 126,674 … By reporting internal service funds separately from the proprietary funds that account for business-type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… generally held property tax levy growth to below 2 percent for the last few years." DiNapoli’s report examined local … Property tax collections are a significant revenue source for local governments, making up 43 percent of revenues in … or 63 percent of all property taxes. Counties accounted for nearly $6 billion or 16 percent of property taxes. Other …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxes