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DiNapoli Announces State Contract and Payment Actions for November
… office approved 1,506 contracts valued at $2.27 billion and approved more than 2.9 million payments worth nearly $9.9 … in November. His office also rejected 173 contracts and related transactions valued at $611 million and nearly 1,300 payments valued at more than $3.6 million …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-state-contract-and-payment-actions-novemberNew York’s Economy and Finances in the COVID-19 Era
… their worrying; one-quarter took little interest or pleasure in doing things; and 24 percent felt down, depressed …
https://www.osc.ny.gov/reports/covid-19-july-22-2020DiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… year 2022 was largely due to the infusion of aid from the American Rescue Plan Act and sales tax revenue growth. Sales …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataState Comptroller DiNapoli Releases Municipal & School Audits
… (AFRs). The 2024 AFR was also 244 days late as of Oct. 31, 2025. Arkport Joint Fire District – Treasurer’s Records and … or did not record 13 receipts totaling $93,978 and 20 disbursements totaling $24,502, among other issues. The … receipts totaling $26,324 or six disbursements totaling $1,878 since their appointment through June 30, 2025. Because …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… authorization of disbursements during monthly meetings in the meeting minutes, 300 disbursements totaling $297,853 … receipts for collections, and did not deposit collections in a timely manner. The treasurer also did not prepare and … membership. Lastly, the treasurer did not file the annual form 990 with the Internal Revenue Service, putting the …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1083
… Purpose To inform agencies of new earnings codes and procedures for processing the … Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1083-2011-2012-deficit-reduction-plan-employees-represented-civil-serviceDiNapoli Statement on Sentencing of Special Education Provider
… was done. “Recent audits by my office have continued to find patterns of mismanagement and abuse in the preschool … special education sector. I will continue my efforts to make sure tax dollars intended for students with special needs are spent as intended and not used to line the pockets of unscrupulous contractors.” In …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS to create interagency bills, Hybrid Journal Entries … expenditure and revenue account codes and are submitted in the General Ledger module. As a general rule hybrid … examples of Hybrid journal entries are: Record an expense in an operating fund of one agency and a revenue in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or … An effective audit of claims is often the last line of defense for preventing unauthorized improper or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionXVI.3 Overview – XVI. Financial Reporting
… Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial … Reporting Entity for the purpose of outlining the scope of what is and what is not included in the States periodic financial reports …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementNorwood-Norfolk Central School District – Financial Management (2022M-129)
… balance must be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… goods were received, and four claims included sales tax or late fees. The Board did not ask for and was not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mVillage of Mexico – Financial Management (2023M-170)
… an excessive level of unassigned surplus fund balance in the general fund; balances ranged between $839,530 and … was $509,000 while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Town of Windsor – Financial Management (2025M-24)
… budgets also did not include fund balance estimates with a breakdown by fund to assist officials in preparing and … financial management. Town officials generally agreed with our recommendations and indicated they will or have …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Sherburne-Earlville Central School District – Financial Management (2024M-61)
… properly manage fund balance and reserves. As a result, real property tax levies were higher than needed to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Gorham – Budgeting (2023M-181)
… given property taxes were levied in the TOV funds. An excessive $1.5 million of unrestricted fund balance was … estimates. Develop a plan to reduce the amounts of excessive unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Lewis County – Purchase Cards (2024M-41)
… complete report – pdf] Audit Objective Determine whether Lewis County’s (County) purchase card charges were properly … Determine whether Lewis Countys County purchase card charges were properly …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… insurance premium tax funds from out-of-state insurers with OSC, as required by March 1 each year. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialCity of Olean – Budget Review (B1-14-1)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1