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Comptroller DiNapoli Releases School Audits
… [email protected] . Arkport Central School District – Payroll (Allegany County) While the board has not adopted … officials have not developed written procedures over the payroll function, auditors found no significant exceptions … district officials to improve internal controls over the payroll process. Erie 2-Chautauqua-Cattaraugus Board of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1127
… of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on employee’s 2011 Form W-2 (Wage and Tax Statement) and agency appropriations. … in the employee’s 2011 Form W-2 and be refunded in full to the agency appropriation. Unfortunately, there are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012State Agencies Bulletin No. 1214
… of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on employee’s 2012 Form W-2 (Wage and Tax Statement) and agency appropriations. … Form W-2 and the agency appropriation will be refunded in full. Unfortunately, there are processing limitations for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013Village of Weedsport – Financial Management (2025M-76)
… fund by almost half and for the sewer fund almost in full. Additionally, the Board maintained insufficient …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Scarborough Fire District – Board Oversight (2025M-117)
… investment policy or procurement policy, as required by New York State General Municipal Law (GML). Develop and adopt … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117City of Ithaca – Records and Reports (2025M-114)
… Annual Financial Reports (AFRs) to the Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law (Law) Section 30 1 or …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114State Comptroller DiNapoli Releases Municipal & School Audits
… of Guilford – Budgeting (Chenango County) The board did not develop realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… tax surcharge, sales and use tax as well as city and state mortgage tax that may not be achievable. The budget also …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… P. DiNapoli announced today the following audits have been issued. Division of Criminal Justice Services: … P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0DiNapoli Calls on Twitter & Other Major Corporations to Take Action on Political Spending Transparency
… On the one-year anniversary of the January 6 attack on the U.S. Capitol, New York State Comptroller Thomas P. … On the oneyear anniversary of the January 6 attack on the US Capitol Comptroller DiNapoli trustee of the New …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-twitter-other-major-corporations-take-action-political-spending-transparencyNY State Comptroller DiNapoli Asks for Report on Due Diligence in Wake of Dakota Pipeline Controversy
… voted on at the company's annual general meeting on April 26 in Findlay, Ohio. The Fund holds shares of Marathon valued …
https://www.osc.ny.gov/press/releases/2017/03/ny-state-comptroller-dinapoli-asks-report-due-diligence-wake-dakota-pipeline-controversyState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … to the bonds and approximately $19,200 in annual interest on debt. Town of Canaan – Board Oversight (Columbia County) … spending, public authority financial data and information on 140,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… the New York State Common Retirement Fund (the Fund) plans to vote against all board directors standing for re-election at companies that have no women on their boards. In situations where a company … also announced agreements with four Fortune 500 companies to formally include gender and racial diversity in their …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Town of Franklin , Fulton Public Library , City of Hornell , Lima Public Library , Newark Housing Authority , City of Olean , Town of … Thomas P DiNapoli today announced his office completed audits of the Town of Franklin Fulton Public Library City of …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $94.4 million. This collectively reduced the effectiveness of managing the district’s financial condition. The board and … results during the audit period were over $118 million. Of the $94.4 million in year-end transfers, $57.6 million … financial operations. Financial reports submitted in six of the 22 months to the board were between 60 and 107 days …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… “moderate fiscal stress” and eight villages and one city as “susceptible to fiscal stress.” While no municipalities were in the highest category of “significant fiscal stress,” 73 villages and cities have …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli Releases Municipal Audits
… operations. The board improperly assigned the duties of the district treasurer to an independent contractor. … made available for public review in a timely manner. Town of Saugerties – Claims Auditing (Ulster County) The board did … whether the town received this purchase due to the lack of supporting documentation. Also, the supervisor used a town …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsCuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… [read complete report – pdf] Audit Objective Did the Cuylerville Volunteer Fire Department, Inc. (Department) … Audit Period January 1, 2023 – June 3, 2025 Understanding the Audit Area Providing adequate oversight of financial … mismanagement, fraud, damaged reputation and jeopardize the Department’s funding and its mission. From January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… (APJV) transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless … Operations (OSC BSAO) Budgets and Spending is responsible for reviewing and approving APJV transactions submitted by … & General Ledger Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchers