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IX.9.C Transfer Procedure – IX. Federal Grants

… and needed, agencies must submit a written request to the Division of the Budget (DOB) to approve the transfer of federal grant funds to a state fund. The following information must be provided … provided and needed agencies must submit a written request to the Division of the Budget DOB to approve the transfer of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedure

Comptroller DiNapoli Releases Municipal Audits

… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of Caroga … of Jasper – Financial Management (Stueben County) The town is currently experiencing severe fiscal stress. Cash on hand …

https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2

XI-A.2 Purchase Requisitions – XI-A. Purchasing

… and Transaction Preparation: Requisitioners should follow Office of General Services’ (OGS) Procurement Guidelines when … source the purchase requisition to a purchase order (PO), and then select the VAR as the vendor on the PO, 2) create a PO without a requisition and select the VAR …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policies

Cincinnatus Fire Department – Financial Management (2025M-91)

… Period January 1, 2023 – October 31, 2024 Understanding the Audit Area Ensuring that financial activities are … mismanagement, fraud, damaged reputation and jeopardize the Department’s funding and its mission. Department … are responsible for providing proper oversight of the Department’s financial operations. The Department has …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91

DiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections

… bargaining round. The city has budgeted $495 million by FY 2026 for the additional anticipated labor costs. The city’s … related to a potential recession, the outcome of labor negotiations in the next round of bargaining, the effect of … New York City’s Rainy-Day Fund Track state and local government spending at Open Book New York . Under State …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projections

DiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional

… prohibition on using public funds for private purposes. “Exposure to lead from water service pipes is a public health … to the funds announced by Governor Hochul earlier this year and supported in the state budget through the …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutional

DiNapoli: Monster Beverage Needs To Diversify Board

… mindful that their boards should reflect the men and women who purchase their products. When a board fails to be … describe what steps it has taken or will take to include women and racial minority candidates in its nominee pool, and … proposals filed in the 2014 season. Board diversity, board independence and board accountability are interlinked and …

https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-board

State Comptroller DiNapoli Releases Municipal & School Audits

… report or implement needed remediation to reduce lead exposure in potable water outlets as required by state law …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … or alterations which may impact employee safety. The New York State Department of Transportation rated a … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …

https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits

Homeowners Association, Inc.

… with the New York State Office of Children and Family Services (OCFS) in accordance with the terms and conditions … iTunes, the personal resume of the Homeowners President’s husband, and other personal files. We also found personal …

https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-inc

XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting

… for the State of New York are prepared in conformity with generally accepted accounting principles (GAAP) for … State's financial position must be identified. Discussion with appropriate units in OSC that may be impacted by the … be impacted by the standard need to implement concurrently with the State. To ensure GASB standards are implemented …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standards

Resources for Local Officials

… and Temporary Municipal Assistance (TMA) American Rescue Plan Act (ARPA) - Coronavirus Local Fiscal Recovery Funds … Counties, Cities, Towns and Villages NYSLRS Employer Web Portal - Financial Statements and Supplementary Information …

https://www.osc.ny.gov/local-government/resources/resources-local-officials

Town of Berne – Board Oversight (2021M-77)

… New York State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The … not: Request or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive … funds, as required. Key Recommendations Ensure the Supervisor provides adequate monthly financial reports to the …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Albany Leadership Charter School for Girls – Cash Collections (2022M-165)

… Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were … As a result, 113 collections totaling $914,291 (99 percent of total collections remitted to the business office) were … reports did not accurately report revenue, and the risk of loss, diversion or theft of School funds was increased. …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165

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