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State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget

… Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to …

https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budget

V.3.G Product Code – V. Chart of Accounts (COA) Governance

The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-code

Cost-Saving Ideas: School District Auditing – External Auditor

… the district as defined by Generally Accepted Government Auditing Standards (GAGAS). Who does not qualify The … for External Auditor," - State Education Department Other auditing roles Internal Auditor Claims Auditor/Deputy Claims Auditor Audit Committee Return to School District Auditing – Roles, Responsibilities and Resources Updated 2016 …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditor

Resources for Local Officials

… - Financial Statements and Supplementary Information Use Online Services to file for the following: Property Tax Cap … Reporting (JCR) Contact Update Other Required Reporting Online Search Tools for Local Governments Account Code …

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

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

… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials … were properly accounted for and deposited timely. Also, the School’s cash receipts policy was inadequate and … did not: Monitor collections received in the main office to ensure all collections were accounted for or deposited in …

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

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… established adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and … not establish adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and … and adopt policies and procedures addressing key network user access controls, such as user account management, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)

… safeguard PPSI. As a result, there is an increased risk of unauthorized access to the network and PPSI stored on … service network user accounts which account for 11 percent of the District’s enabled accounts. The majority of these accounts belonged to former employees and were last …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and

Fine Fire District – Board Oversight (2023M-81)

… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)

Determine whether Greenburgh Central School District District officials properly established the Districts tax certiorari reserve fund and maintained it at a reasonable level

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163

Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)

… Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is governed by a … and receipt functions, and we found approximately $38,000 in unsupported disbursements that may not have been for …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014m

One-Year FAE – Special 20- and 25-Year Plans

… Tier 2, 3 (Article 11) and 5 members are eligible for this benefit if your employer adopted it. Tier 6 members are only eligible for this benefit if your employer adopted it before April 1, …

https://www.osc.ny.gov/retirement/publications/1517/one-year-fae

Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)

… 31, 2012. Background The Rotterdam-Mohonasen Central School District is located in Schenectady County. The … RotterdamMohonasen Central School District Claims Processing 2013M19 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19

About Employer Contribution Rates – What Every Employer Should Know

… What every employer should know about NYSLRS what it means to participate as an employer …

https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-rates

State Comptroller Thomas P. DiNapoli Statement on NYC Finances

… the growing burden on the city. “As budget gaps grow in the coming years, the city will need to continue to show …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-finances

Join Our Investment Team

… To apply for the above position, please click the link in the job title, create or log in to your candidate profile, and submit a cover letter … time off A contributory retirement plan Flexible spending account options for health and dependent care A supportive …

https://www.osc.ny.gov/common-retirement-fund/employment

Accounts Payable Advisory No. 61

… will provide a significant, material benefit to the vendor or State. These situations may include, but are not limited … public health and safety), vendor cash flow concerns, or Prompt Payment Interest savings. For expedite requests, …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requests

McLean Fire District - Financial Operations (2017M-296)

… Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The … approve disbursements prior to payment, but as a result of our audit, District officials implemented a voucher system … continue to use the voucher system established as a result of our audit. The Treasurer should secure District check …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296

Clinton County - Separation Payments (2018M-44)

… Key Findings The County lacked effective procedures to ensure employees were accurately paid separation payments. … of separation payments. Direct the County’s legal counsel to review the identified overpayments and take appropriate action to recover those funds and reimburse identified …

https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44