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State Comptroller DiNapoli Releases Municipal Audits
… of the town’s disbursement controls. Auditors found that the 142 disbursements totaling $142,200 they … adjustments to be documented and retained. Auditors also found the board did not perform required annual audits. The … security cameras, computers, tools and equipment. Auditors found 30 assets totaling more than $104,000 did not have …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Sample City Balance Sheet Governmental Funds December 31, 2002 Assets Assets … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2State Comptroller DiNapoli Releases Municipal Audits
… resources. Town of Middlesex – Board Oversight – Code Enforcement Revenues (Yates County) The board did not ensure … reports with DiNapoli’s office, as required by state law. The supervisor did not provide the board with complete, … activities and did not complete mandatory fiscal oversight training. District officials did not implement any of the …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central … their money is being spent appropriately and effectively.” Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0One-Year FAS – Career Plan
… salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 … types of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS … of retirement; Lump sum payment for deferred compensation; and Any payments made for time not worked. The earnings used …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of retirement; …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … the 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of … over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasState Comptroller DiNapoli Statement on New York City Preliminary Budget
… on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion preliminary budget confirms the city’s finances are improving. Over $3 … to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetDiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… (DOT) put an independent integrity monitor in place. “After our rejection of this contract in March, DOT … Transportation DOT put an independent integrity monitor in place …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), … status on SFS will be “Closed.” No further transactions can be processed against a contract in the “Closed” status. … Only the Office of the State Comptroller can close a contract in the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsReal Property Tax Cap - School Districts Guidance
… County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for … In these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should be … Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesReview of Collecto, Inc
… under contract TQ00030 were appropriate and properly supported. Background Downstate contracts with Collecto for … $2,664. The remaining $12,269 was appropriate and properly supported. The $14,355 in overpayments represented services …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… did not maintain records showing how many people bought tickets or attended all fund-raising events. Key … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the … by the Board of Education, which includes five members. Green Acres parcels paid $20.6 million in property taxes in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… thoroughly investigate variances between fuel records and tank readings. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialGroton Central School District – Financial Management (2014M-288)
… maintained in compliance with statutes. Stop raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Canton Central School District – Financial Condition (2013M-287)
Canton Central School District Financial Condition 2013M287
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287