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Center Moriches Fire District – Fiscal Transparency (2025M-113)
… competition when contracting for the audit and no audit engagement may be for more than five years. New York State … the CPA firm’s services for the annual audit or an engagement letter with the CPA firm detailing the services to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… 1, 2019 – June 30, 2024 Understanding the Program A key measure of a school district’s financial condition is its …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mJune 2002: Advance Refunding Bonds
… of issuance costs, the proceeds are used by the escrow agent to purchase special United States Treasury securities … Division of the U.S. Treasury Department). The escrow agent uses the principal and interest collected on these to … Bonds Expenditure Account V522-9991.4 Payment to Escrow Agent If local funds are used to pay closing costs, the debt …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsDiNapoli Announces New $7 Million Investment in Northern Ireland
… entrepreneurial spirit which exists in Northern Ireland’s business community. In the last couple of years our economy … will continue to support Northern Ireland’s thriving business community into the future.” The deputy First … to help bridge the gap in funding available to our small business community and boost the confidence of those in …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… Aid for our schools, programs to help New Yorkers that are still struggling in our post-pandemic world and … in the Enacted Budget, All Funds revenues for SFY 2023-24 are projected to be almost $9.2 billion, or 3.9%, lower than … spending. However, it is unclear what the state’s plans are for additional contributions to the statutory rainy day …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetTown of Java – Tax Collection Remittance (P1-24-21)
… Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor … Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately $922,000 …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Employer E-News Archive — 2026
… to Enhanced Reporting February 2026 New in Retirement Online Accrued Payments and Leave Credits Page Salary Explanation Page Retirement Online Notifications Time is Up to Switch to Enhanced …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026DiNapoli Releases Bond Calendar for First Quarter
… today announced a tentative schedule for the planned sale of obligations for the state, New York City and their … Dormitory Authority of the State of New York –a bond sale of approximately $18.9 million of fixed rate tax-exempt bonds for January; a bond sale of approximately $57 million of fixed rate taxable and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli: California Parcel Worker Arrested for Allegedly Stealing $120K in Checks
… including a $24,632.84 check issued by the New York State 529 College Savings Program and 24 payroll checks, while … pay her college tuition,” DiNapoli said. “New York’s 529 program helps people save for their loved ones’ higher … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-california-parcel-worker-arrested-allegedly-stealing-120k-checksUnited HealthCare – Empire Plan Drug Rebates
… Determine if United HealthCare Insurance Company of NY credited Department of Civil Service for all rebate …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesIX.6.E Education Department - G5 System – IX. Federal Grants
… management system encompassing the intake of applications, peer review, award, payment, performance monitoring, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… card, most of which funded his private HVAC business, Amazon purchases and payments to Verizon Wireless. He also …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentXIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… 1 for rate decreases. If there is a change in CONUS rates during the year the SFS system will be updated to reflect the new rates. Changes to the OCONUS rate take effect on the first … and may occur during any month throughout the year. Since rates for travel to locations outside the continental United …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesTown of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background The Town of Clare is located in … Key Findings The Board did not adopt a policy or method to determine the amount of unexpended surplus funds to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317City of Glens Falls – Financial Condition (2013M-150)
… budgets throughout the year and will initiate and approve any necessary budget amendments. Although we do not consider the City to be in fiscal stress at this time, the low levels of unexpended surplus funds in the …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Statistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationAccounts Payable Advisory No. 15
… Subject: Voucher Authorizers Guidance: This advisory is intended to … recorded in OSC’s Contact Database as a “State Agency – Voucher Authorizer”. Prior to SFS, agencies filed an AC852 … maintain, at a minimum, the original signatures of the Voucher Authorizer and department head or authorizing …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersTravel Advisory No. 5
… Subject: Section XIII.3 – Record Retention – Travel and Expense was updated. Guidance: … State Comptroller (OSC) updated Chapter XIII, Section 3 – Record Retention – Travel and Expense of the Guide to … scanned images may also be used as the sole documents of record only when the agency has complied with the State’s …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseState Contract and Payment Actions in April
… of Transportation $167.4 million with El Sol Contracting / ES II Enterprises JV for bridge repairs and bridge painting …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilTown of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and … $7.7 million. Audit Summary The Board and Town officials did not properly manage financial operations, and the Board did not provide adequate oversight. The Board adopted …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160