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Fund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … Agency – Project Approval and Monitoring (Erie County) The board did not properly approve and monitor projects. Auditors determined the board did not ensure its project approvals were based on …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 44
… should confirm whether: (i) agency staff selected a location with an ACH payment method on purchase orders and/or … are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for additional … State will reduce its costs associated with printing and mailing checks. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental Accounting Standards Board (GASB) has been working to create a new financial reporting model. … school districts by filing the ST3. Both of these forms are provided by OSC. The AUD and ST3 report information at …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… against your contributions: You must be in active service and have at least one year of member service credit. … and interest within five years. Loans are repaid through payroll deductions. You may borrow only once in any 90-day … before applying for a taxable loan from NYSLRS. To Apply Online: Retirement Online is the fastest, most convenient way …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsOpinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Town of Eastchester – Parking Ticket Collections (2012M-246)
… Purpose of Audit The purpose of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May 31, … Town of Eastchester Parking Ticket Collections 2012M246 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246DiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… taking immediate action when notified that convicted sex offenders have failed to comply with the state’s Sex Offender Registry Act, … taking immediate action when notified that convicted sex offenders have failed to comply with the states Sex Offender Registry …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringColesville-Windsor Fire District – Board Oversight (2025M-74)
… Understanding the Audit Area The Board, being responsible for the general management and control of the District’s … officials generally agreed with our findings and indicated they have initiated or plan to initiate corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74City of Yonkers – Budget Review (B6-16-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … City of Yonkers Budget Review B61611 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11North Tonawanda City School District – Information Technology (2023M-102)
… City School District (District) officials properly secured user account access to the network and managed user account permissions in financial and student information … Key Findings District officials properly managed user account permissions in the financial application but did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102City of Yonkers – Budget Review (B6-16-10)
… and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10Opinion 97-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requirement that …
https://www.osc.ny.gov/legal-opinions/opinion-97-25VendRep System Contract Search
… only by your authorized users and the contracting vendor. For any contracts with other State contracting entities, only … to the contract including a list of amendments. To print the contract details, click "Print Detail" in the upper right corner. Back to top Change …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchNorth Shore Central School District – Fuel Inventory (2017M-89)
… 1, 2015 through December 31, 2016. Background The North Shore Central School District is located in the Town of … North Shore Central School District Fuel Inventory 2017M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Opinion 89-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether under these circumstances the political subdivision without competitive bidding may … enter into a 60month installment purchase agreement with the State vendor …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Odessa-Montour Central School District – Financial Condition (2016M-71)
… condition for the period July 1, 2012 through February 2, 2016. Background The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Jamestown City School District – Financial Condition (2015M-120)
… the 2014-15 fiscal year were $76 million. Key Findings To bridge the funding gap in the 2015-16 budget, District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120State Comptroller DiNapoli Releases Municipal & School Audits
… officials did not always use a competitive process to procure goods and services in an economical manner or in … board also did not provide adequate oversight and guidance to the town’s water and sewer clerk, increasing the risk of … it did not conduct a thorough audit of individual claims to determine whether they contained adequate supporting …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
New York State Comptroller DiNapoli today announced his office completed audits of the Chatham Central School District Cherry ValleySpringfield Central School District Edmeston Central School District KenmoreTown of Tonawanda Union Free School District Penfield Central School District
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits