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Taberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… Board of Directors (Board) and Treasurers ensure financial activities were properly recorded and reported and funds were … Summary The Board and Treasurers did not ensure financial activities were properly recorded and reported and funds were … information to effectively oversee the Company’s financial activities. In addition, weaknesses in recordkeeping and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… transparency and integrity. A lack of oversight can lead to mismanagement, fraud, damaged reputation and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16State Comptroller DiNapoli Releases Municipal Audits
… – Audit Follow-Up (St. Lawrence County) The review looked at Fine Fire District’s progress in implementing …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Statement on Rosh Hashanah
… New York State Comptroller Thomas P. DiNapoli made the following statement on the eve of Rosh Hashanah: “Tonight marks the beginning of … gather together to celebrate, we have time to reflect on last year and look forward to the new year. Rosh Hashanah … New York State Comptroller Thomas P DiNapoli made the following …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahState Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… spent by the state, my office will continue to assist so that we can rebuild our state and make sure the money is …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryIX.9.B Transfers to Other Funds – IX. Federal Grants
… In order to preserve federal grant reporting requirements, statutory … the federal grant fund as an Operating Transfer (transfer account code 60810 along with the fund affiliate of the receiving fund). These transactions are referred to as "Source 9" transactions which denote that the transfer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsVendor File Advisory No. 5
… vendors to update their legal business name on the vendor file: AC3274-S: Update Vendor Name References: Vendor Forms …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsAccounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations … This is to remind agencies that they may not reference an expired contract on a voucher if the goods or services were provided outside the contract period. If the contract expired, agencies must follow applicable New York State …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractRoscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… implemented cost-effective and equitable measures to control expenditures and share services. Key Finding … with other districts. Key Recommendations Continue to pursue cost-effective measures to minimize expenditures. Monitor the value of shared … officials implemented costeffective and equitable measures to control expenditures and share services …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Argyle Central …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsExamples from GASB Statement 34 - Statement of Cash Flows
… $ 1,345,292 $ 12,745,492 $ 15,326,343 Payments to suppliers (2,725,349) (365,137) (3,090,486) (2,812,238) Payments to employees (3,360,055) (750,828) (4,110,883) (4,209,688) Internal activity - payments to other funds (1,296,768) (1,296,768) Claims paid …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… “Local sales tax collections growth increased between July and September, making it the strongest quarter of 2019,” … factor, along with the continued rise in consumer spending and wages.” Overall, year-to-date collections since January … Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterPublic Safety – 2023 Financial Condition Report
… Number of Reported Crimes Rose in 2022 According to data published by the State Division of Criminal Justice … of overall crime trends is relatively large compared to data trends over the past decade. The statewide crime rate also rose in 2022, increasing by 22 percent to 2,129 crimes per 100,000 people. Within the seven major …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… at Riverbank State Park operated by Riverbank Restaurant Group, LLC (RRG), for the period May 1, 2004 to December 31, 2013. … cultural facilities. In March 2004, Parks entered into a 10-year contract with RRG to provide food concession services …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupPension Fund Makes Progress on Board Diversity
… Fund (Fund) has reached agreement with GoPro Inc. to formally include sexual orientation and gender identity, … when seeking diverse board candidates. GoPro agreed to amend its Nominating and Governance Committee Charter to solidify its commitment to seek diverse director nominees …
https://www.osc.ny.gov/press/releases/2017/03/pension-fund-makes-progress-board-diversityState Comptroller DiNapoli Releases School District Audits
… Auditors determined, district officials did not fix leaks in the heating, cooling and ventilation system requiring buckets in the halls to collect leaked water. In addition, district officials did not create a corrective …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… grades in five school districts were changed from failing to passing without proper documentation or supporting information, according to an audit issued today by New York State Comptroller … DiNapoli said. “When grades are changed, there needs to be a record justifying the changes. These lax policies …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesState Comptroller DiNapoli Releases School Audits
… the department’s overtime budget from 2018-19 through 2021-22 by $1,107,396. Greene Central School District – Unused Leave Payments and Leave Accruals (Chenango County) Officials … 61% of the unused vacation leave, sick leave and retirement incentive payments made during the audit period. …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… were issued. Town of Danby – Town Clerk (Tompkins County) Tax collections were missing and not deposited in an efficient manner. The clerk also did not identify tax collection account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The board did not perform an annual audit of …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits