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Otisco Fire District – Financial Activities (2025M-42)
… totaling $827,347 during the period January 2023 through July 2024. The District had three bank accounts with a … review and consideration. We returned to the District in July 2024 to conduct an audit follow-up review. Our follow-up … review and consideration We returned to the District in July 2024 to conduct an audit followup review Our followup rev …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… order submittals subject to OSC approval. Purchase orders created by State agencies that serve as the complete … the vendor (stand-alone POs) are subject to the Office of the State Comptroller’s (OSC) review when they exceed OSC … Comptroller’s approval of the referenced purchase order. After OSC’s review and approval, the agency will be able to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewCOVID-19 Pandemic Small Business Recovery Grant Program
… to COVID19 Pandemic Small Business Recovery Grant Program Program eligibility requirements and whether ESD …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programDiNapoli Releases Analysis of Revised Executive Budget
… Thomas P. DiNapoli. Still, larger-than-expected declines in current fiscal year tax collections leave uncertainty that … monetary settlement funds into the Rainy Day Reserve Fund in the current and next fiscal years with the caveat “if … fiscal year before declining by approximately $1.5 billion in the coming year and by more than $2.5 billion in …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetPanama Central School District – Financial Management (2016M-271)
… to review the District’s financial management practices for the period July 1, 2012 through July 19, 2016. Background … an elected seven-member Board of Education. Appropriations for the 2015-16 fiscal year totaled approximately $12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Village of Newark Valley – Capital Planning (2016M-289)
… Purpose of Audit The purpose of our audit was to review the planning process for capital … 1, 2015 through June 30, 2016. Background The Village of Newark Valley is located in Tioga County and has a … Village of Newark Valley Capital Planning 2016M289 …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… 1, 2015 through June 8, 2016. Background The Erie County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, improvement of water quality, … preservation of wildlife habitat and management of soil erosion. The District is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsChili Public Library – Board Oversight (2015M-130)
… The Chili Public Library is a municipal library located in the Town of Chili in Monroe County and provides services to approximately … all claims prior to payment and document the approval in Board minutes. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Village of Webster – Audit Follow Up (2012M-110-F)
… report released in October 2012. Background The Village of Webster is located in the Town of Webster in Monroe County and has approximately 5,400 … Village of Webster Audit Follow Up 2012M110F …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fTown of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… [read complete report - pdf] Audit Objective Determine if the Supervisor adequately fulfilled his fiscal … Determine if the Supervisor adequately fulfilled his fiscal …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Town of Howard - Fund Balance Management (2018M-192)
… managed fund balance. Key Findings The Board’s management of fund balance was not effective. As a result, general and …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Opinion 2000-5
… are not required by law to be paid into any other fund or account." Highway Law §141 contains requirements with respect … (i.e. town outside village) general fund to a section 141 account having the same tax base. Section 285-a authorizes … moneys from section 141 accounts into any other fund or account (see, e.g., 1984 Opns St Comp No. 84-60, p 76; 24 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 90-36
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … of real property taxes by a taxpayer or retain the check for deposit on or after the date indicated on the check. The … agreed "that the same were not immediately to be presented for payment" (18 Hun, at 260) and the agent wrote in pencil …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-50
… 184 we concluded that "metalizing" the interior of a water system standpipe also constitutes a "repair", rather than …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Comptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… by abusing the New York State Assembly’s travel voucher system. He falsely obtained $54,355, and now must face the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… When enrolling for electronic statements, agencies are required to contact their financial institution to … OSC will determine the mandatory requirements that banks must meet to be eligible to participate in the bidding. … which are no longer needed by a state agency should be closed. The BSAO CMU must be notified within 10 days of such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… New York State Common Retirement Fund (Fund), on how best to mitigate investment risks stemming from climate … the pension fund in a way that will secure retirement for hardworking New Yorkers and help support the overall … and acted as the in-house climate change subject matter expert at Ontario Teachers' Pension Plan, one of the world's …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelOversight 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.pdf