Search
DiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… 762 SFAs outside New York City eligible to participate, only 73 (10%) were approved for reimbursement in the 2024-25 … it better. Improvements to the 30% initiative will not only help our schools and our children, but our farmers as …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… [read complete report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) … Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Town of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area Professional services generally require … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… complete report – pdf] Audit Objective Determine whether the Primary Hall Preparatory Charter School (School) debit … supported and lacked documentation to demonstrate that the charges were for a valid School purpose. Debit cards pose … totaling $39,398 lacked documentation to demonstrate that the charges were for a valid School purpose. In addition, …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Green Economy Boosts Job Growth in New York
… Act (CLCPA) and the Reforming the Energy Vision, not only encourage the creation of new jobs related to clean …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-yorkConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… districts to pay for the actual and necessary expenses of travel, meals, lodging, registration fees and tuition fees … conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of firefighters or officers, if believed to be of benefit to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesLGAC - Authority Debt Schedule – 2022
New York Local Government Assistance Corporation - Bonds Refunded by Refunding Transaction or Use of Certain Proceeds from Capital Reserve Fund Release
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2022.pdfLGAC - Authority Debt Schedule – 2021
New York Local Government Assistance Corporation - Bonds Refunded by Refunding Transaction or Use of Certain Proceeds from Capital Reserve Fund Release
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2021.pdfLGAC - Authority Debt Schedule – 2020
New York Local Government Assistance Corporation - Bonds Refunded by Refunding Transaction or Use of Certain Proceeds from Capital Reserve Fund Release
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2020.pdfLGAC - Authority Debt Schedule - 2019
New York Local Government Assistance Corporation - Bonds Refunded by Refunding Transaction or Use of Certain Proceeds from Capital Reserve Fund Release
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2019.pdfXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… OVERVIEW To create a funds reservation means to set aside or reserve all or a portion of … can be met, and accordingly, requires full funds reservation on all procurement contracts submitted for the State Comptroller’s approval. Full funds reservation means that the contracting agency must reserve …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewOpinion 96-16
… of a town water district for the construction of a new town hall. This is in response to your letter concerning the … excess proceeds from the sale for the construction of a new town hall if the town board submits a proposition on this … the excess proceeds from sale for the construction of a new town hall or whether special legislation is necessary to …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Dryden Central School District – Information Technology (2020M-106)
… all IT service providers. In 2018, the District was the victim of a ransomware attack. The Director of Information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106DiNapoli: State Tax Revenues Down $767 Million in May
… than 9 percent reflecting both depressed economic activity and timing factors. Local assistance spending through May … projection by DOB. Report: May Cash Report Find out how your government money is spent at Open Book New York . Track … the state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… are three or more years delinquent in meeting one or more annual financial reporting requirements. “While the vast … three filing requirements highlighted in the report are: Annual Financial Reports (AFRs) which are required from all … are three or more years delinquent in meeting one or more annual financial reporting requirements …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateX.7 Overview – X. Guide to Vendor/Customer Management
… providing or owing monies to the State or one of its Business Units. Business Units use Customers in the Statewide Financial … subsidiaries that have financial relationships with Business Units. The use of Customers is required for revenue … providing or owing monies to the State or one of its Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… and the New York State Police announced the sentencing of Bonnie S. Robertson, 63, of Pleasant Valley for stealing nearly $42,000 of her deceased mother’s pension payments. Robertson pleaded … and the New York State Police announced the sentencing of Bonnie S Robertson 63 …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… . Graded rates are calculated based on a System average rate that does not include employer Group Term Life Insurance … years’ adjustments). Determines the employer’s average rate Divides the normal contribution by the billable salary. Determines the employer’s graded rate Multiplies the System graded rate by the ratio of the …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentMessage from the Comptroller – 2021 Financial Condition Report
… It highlights major issues in programmatic areas ranging from public health to public safety, energy and the …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptroller