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Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May … classify the amounts due to the general fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and sewer funds owed the general fund $440,974. For the …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityAgency Financial Reporting Package
… is the internet based reporting system used by the Office of the State Comptroller (OSC) to gather data-in-process … (GAAP). For more information about the AFRP, please contact the Bureau of Financial Reporting and Oil Spill … AFRP Reporting Application. You will receive two automated emails from the system. One email will contain your User ID …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageCuddebackville Fire District – Board Oversight (2024M-94)
… claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … reports. Ensure claims were properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Fairview Fire District – Financial Operations (2024M-138)
… the information used by the Board and District officials to make financial decisions was accurate and complete. We also determined that taxpayers had limited access to financial information to help ensure they could make informed decisions relating to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… work performed by the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and … Monthly financial reports were not generated and provided to the Town Board (Board) and bank reconciliations were not … of the Town’s resources by granting unrestricted access to the financial system and online banking to a third party …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32State Agencies Bulletin No. 1749.1
… in BU06 who work Summer Session in 2019 Effective Date(s) Beginning of Summer Session, as determined by the facility … last day of the academic year as reported in the employee’s Contract Pay page. Location Pay and Inconvenience Pay must … Summer Session is reported. If the teacher is 21P, is not working Summer Session and will not return to work in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersOpinion 2002-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … basis. You ask whether the cost of expenses for street lighting in a town and for maintaining a building used as the … Whether the cost for street lighting in a town and maintaining a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 2002-15
… 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to … a rule, the cost of maintaining a town hall building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of expenses for street lighting in a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0State Comptroller DiNapoli Releases Audits
… of New York (SUNY): Technology Transfer Program and Royalty Payments (2019-S-10) The Research Foundation has … to determine whether a licensee is paying the full royalty owed. Since 1992, Downstate Health Sciences University has accumulated $1,019,390 in campus royalty revenue, none of which has been used to support SUNY …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New … New York City and the balance of the State spiked upward in April 2020. At that point, and in the months immediately before, the … Unemployment rates for New York State New York City and the balance of the State spiked upward in April 2020 At that …
https://www.osc.ny.gov/reports/covid-19-february-3-2021Opinion 89-42
… Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the … Further, the regulations expressly authorize registration of a security "in the name of a county, city, … include, along with other information, the exact form of registration in which the security is held, the Treasury …
https://www.osc.ny.gov/legal-opinions/opinion-89-42State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. New York City Department of Homeless Services (DHS) – Oversight of Contract … Program) – Cost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up) (2022-F-14) For Medicaid … households where at least one individual had asthma. State Education Department (Preschool Special Education Audit …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Schenectady County – Investment Program While the county’s investments were … solicited interest rate quotes and deposited funds into a bank account or an investment option already used by the … or misused. The board of education did not designate a property control manager. Therefore, the district did not …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Village of Ballston Spa , Town of Schroon , St. Paul Boulevard Fire Association … spent appropriately and effectively." Village of Ballston Spa – Financial Condition (Saratoga County) The treasurer did … his office completed audits of the Village of Ballston Spa Town of Schroon St Paul Boulevard Fire Association and …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… with district requirements. District officials made 40 purchases totaling approximately $184,000 without always obtaining or documenting price quotes. For nine purchases totaling $37,000, officials …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsAccidental Disability – Regional State Park Police Plan
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must file an … any annuity savings contributions you may have made while in service. You must apply for Workers’ Compensation benefits …
https://www.osc.ny.gov/retirement/publications/1867/accidental-disabilityAccidental Disability – En-Con Police Officers Plan
… job as the natural and proximate result of an on-the-job accident that was not due to your own willful negligence, you … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must file an … by any annuity savings contributions you made while in service. You must apply for Workers’ Compensation benefits …
https://www.osc.ny.gov/retirement/publications/1822/accidental-disabilityDiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014
… State agencies spent more than $316 million on overtime in the first six months of 2014, a jump of $22 million over the same period in 2013, New York State Comptroller Thomas P. DiNapoli announced today. State employees worked more than 7.8 million overtime …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014State Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Village of Avon , Town of Bolton , McLean Fire Department , South … is being spent appropriately and effectively." Village of Avon – Board Oversight and Professional Services (Livingston … announced his office completed audits of the Village of Avon Town of Bolton McLean Fire Department South Farmingdale …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… New York State Comptroller Thomas P. DiNapoli released a report … retirement security. “Employee ownership can help improve company performance, increase employees’ morale and … employee ownership with a qualified retirement plan. New York ranks fourth nationally in the number of ESOPs, and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assets