Search
XVII.4 Questions – XVII. Lapsing Appropriations
… Please direct questions on this Chapter to the Bureau of State Accounting Operations … Please direct questions on this Chapter to the Bureau of State Accounting Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii4-questionsXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… A multi-agency contract is one awarded with the intention that it will be used by … Additional guidance for the use of multi-agency contracts is detailed in Section 8.B - Multi-Agency Contract Types of … whether Office of the State Comptroller (OSC) approval is required for individual agency usage of the contract. It …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsOversight of the Farm-to-School Program (2020-S-9) 180-Day Response
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s9-response.pdfOversight of the Farm-to-School Program (2020-S-9)
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s9.pdfElectronic Debit Authorization Form (RS5542)
For NYSLRS employers to have payments automatically debited from their account. With direct debit, funds are transferred electronically and securely using the automated clearing house (ACH) system.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5542.pdfComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Croghan , Town of Dickinson , Johnstown Public Library , Town of Kiantone , Town of … for auditing claims were not in compliance with town law. Johnstown Public Library – Cash Receipts (Fulton County) … completed audits of the Town of Croghan Town of Dickinson Johnstown Public Library Town of Kiantone Town of Lewisboro …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , Brighton Memorial Library , Village of Cape Vincent , Town of Cayuta , … State Comptroller DiNapoli announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… we put every morally bankrupt public servant in New York on official notice: If you cheat taxpayers, commit fraud, or … be consequences,“ said Attorney General Letitia James. “My office is committed to rooting out corruption and bringing … was sought from the City’s Board of Estimate and Contract on multiple dates in April and May of 2018 but was never …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernonOpinion 2002-7
… monies from reserve fund) EDUCATION LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate library fund monies for capital purposes. The expenditure of … reserve fund established by a school district public library is subject to referendum …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 88-70
… -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, §6-c(8): LOCAL FINANCE LAW, §34.00: In the absence of express statutory authority, a …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 96-24
… by appropriation) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may determine to include in the annual fire district budget an amount to be paid into a capital reserve … This is in response to your letter concerning a fire district which has recently made the final debt service …
https://www.osc.ny.gov/legal-opinions/opinion-96-24West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… [read complete report – pdf] Audit Objective Did the West Sparta Independent Volunteer Fire Department Company … Audit Period January 1, 2023 – April 3, 2025 Understanding the Audit Area The Board must provide oversight to ensure … The Board did not have the necessary information it needed to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyTown of Wawayanda – Financial Operations (2024M-160)
The Board and Town officials did not properly manage financial operations and the Board did not provide adequate oversight
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal & School Audits
… – Financial Management (Oswego County) The board did not adopt realistic budgets or manage fund balance. As a … operations. For the four fiscal years reviewed (2019-20 through 2022-23), the board did not establish a fund balance … $2.3 million selected for review, 54 were in use but not properly recorded in the inventory records and 38 of …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… the eligibility requirements of the program for married couples and family members employed by the district. For the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. … Fire District – Board Oversight (St. Lawrence County) The board did not provide adequate oversight of district financial activities. The board did not establish compensating controls over the …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… the receipt of $750 million in unrestricted federal aid, and projects outyear gaps to drop by nearly a third from … good news for the city, thanks to strong market returns and the influx of federal funds,” DiNapoli said. “The city should capitalize on this good fortune and set aside resources to address unexpected challenges and …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… among states, according to a report released by New York State Comptroller Thomas P. DiNapoli. New York received $146 … payments analysis when he represented New York in the U.S. Senate, believing that this work could help produce a more … average of $1.92. Under this measurement, New York ranks 44th for FFY 2020. New Jersey received the least amount for …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backState Comptroller DiNapoli Releases Municipal & School Audits
… occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May … The supervisor also did not provide the board with records for the annual audit, as required. Had the accounting records … cases totaling $175,940 were excluded from the annual report. In addition, the court and trust register did not …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft
… the arrest of Department of Health (DOH) contractor George Dunkel for stealing more than $87,000 by padding bills to pay … of a related contract due to the criminal probe. “Mr. Dunkel diverted more than $87,000 in public money meant to … as head of the American Academy of Pediatrics in New York, Dunkel defrauded taxpayers and stole over $87,000 intended …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-and-schneiderman-announce-arrest-87k-contractor-theft