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DiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000

… spanned three years, State Comptroller Thomas P. DiNapoli and Ulster County District Attorney Holley Carnright … DiNapoli said. “What this fire district needed was checks and balances, not blind faith in Mr. Denardo. Thanks to the hard work of my office and District Attorney Carnright, this alleged swindler will …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced the following local government audits have been issued. Akron Fire Department – Financial … P DiNapoli today announced the following local government audits have been issued …

https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits

Technology Transfer Program and Royalty Payments

… the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for … technology that empower SUNY to research, innovate, and transfer discoveries that transform the world’s knowledge … duties, the Research Foundation supports SUNY’s technology transfer – a collaborative process that requires efforts from …

https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-payments

Comptroller DiNapoli Releases Municipal Audits

… officers and employees totaling $145,671 or certain health insurance benefits provided by the town. Finger Lakes … granted or calculated. In addition, 10 agricultural building exemptions lacked necessary supporting …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0

Comptroller DiNapoli Releases School Audits

… Thomas P. DiNapoli today announced the following school audits have been issued. Belleville-Henderson Central School … Thomas P DiNapoli today announced the following school audits have been issued …

https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits

Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)

… purposes of our audit were to review the Town’s accounting records and reports, and assess the internal controls over … for our review of financial reports and justice court records. Background The Town of Carroll (Town) is located in … not prove they performed a thorough audit of the Court’s records in 2012. There was a lack of documentation to …

https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221

State Comptroller Releases School District Audits

… P. DiNapoli today announced the following school district audits have been issued. Commack Union Free School … P DiNapoli today announced the following school district audits have been issued …

https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-audits

Fire District Information

… are available on our AFR Homepage , including on-demand training on the “AFR Training” tab. Make sure you are receiving notifications, … For Training Providers: Application to Get Training Course Approved [pdf] Commissioner Training Record of …

https://www.osc.ny.gov/local-government/resources/fire-district-information

Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) 180-Day Response

To determine whether residents of Mitchell-Lama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12-response.pdf

Travel FAQs

… can I use a prepaid mass transit card which would result in a receipt only for the initial purchase? Can I remove … a part time employee – am I entitled to an extra meal when in travel status? Can I charge expenses for other employees … lots with no receipt machine, honor system parking lots). Train/bus fare when used from a personal, prepaid mass …

https://www.osc.ny.gov/state-agencies/travel/travel-faqs

Opinion 92-1

… the municipality, or a designated bank or trust company, is required to collect all interest on the securities … proper securities of sufficient value are submitted?; (b) what securities may be deposited?; (c) is a municipality … of the other eligible obligations, an automated clearing house must make appropriate entries on its records, or a …

https://www.osc.ny.gov/legal-opinions/opinion-92-1

SUNY Bulletin No. SU-214

… 2014-2015 and a non-recurring lump sum payment of $500 (full assistantship) or $250 (less than full assistantship) for academic year 2011-2012. Effective … year 2009-2010 is $8,758 for eligible employees on full assistantships employed at University Center campuses. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-214-october-1-2009-october-1-2010-and-october-1-2014-stipend

Accounting and Financial Reporting for Leases as Required by GASB Statement No. 87

This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.

https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdf

Accounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96

The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)

https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdf

Investing and Protecting Public Funds

This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca

https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdf

Investing and Protecting Public Funds Webinar Presentation

https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-19-2022.pdf

Life Changes: Applying for Disability Retirement

… retirement benefit and the steps we take to process your application. It also discusses the medical evaluation and … benefit and eligibility information before you file an application. Our staff is available to answer any questions … Thomas P. DiNapoli State Comptroller Filing an Application Who Can File You can file a disability retirement …

https://www.osc.ny.gov/retirement/publications/life-changes-applying-disability-retirement

DiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals

… Authority (NYSERDA) have taken considerable steps in planning for New York State’s transition to renewable energy … Comptroller Thomas P. DiNapoli. The audit found inadequate planning, monitoring and assessment of risks and challenges … to transition to renewable energy, but we found better planning, monitoring of progress and timely assessment of …

https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goals