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IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… program appropriations and recorded using an expenditure account code in SFS. Every effort has been made to provide expenditure account codes that are specific enough to provide accurate management …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… State Police, and Acting Wayne County District Attorney Christopher Bokelman, State Comptroller Thomas P. DiNapoli …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksXIV.13.A Overview – XIV. Special Procedures
… a General Ledger Journal Entry (Journal ID beginning in 'LP') to reclassify the charge from the clearing account code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the … calculation affects the tax cap calculations for 677 school districts as well as 10 cities, including the “Big … Syracuse and Yonkers. “For the fourth consecutive year, school and municipal officials will need to plan around a tax …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentCapital Planning (Follow-Up)
… counties in New York State. NFTA businesses include a bus, light rail, and paratransit system and two international …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followWage Subsidy and Transitional Employment Programs (Follow-Up)
… eligible public or private not-for-profit organizations (contractors) to employ eligible individuals or act as the employer themselves. Contractors reimburse employers for their wage subsidy costs … the subsidized employment period). For each participant, contractors make subsidy payments to employers for 75 percent …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followChautauqua County – Financial Condition (2023M-111)
… as required, because the District did not have sufficient funds. Did not thoroughly review budget-to-actual reports …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Village of Horseheads – Collections (2023M-169)
… of Village funds. In August 2023, the Assistant Clerk was arrested on the charges of grand larceny in the third degree …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk generally … did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town Board (Board) did not conduct the … deposited remitted and reported collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Java – Tax Collection Remittance (P1-24-21)
… totaling approximately $922,000 to the Supervisor at least weekly and as required by Town Law. The Tax Collector …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal … oversight. Employees did not always use the time clock to clock in and the Superintendent was unable to provide examiners with records documenting employees had …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324City of Glen Cove– Budget Review (B7-13-16)
… fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 … City of Glen Cove Budget Review B71316 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Glen Cove – Budget Review (B7-14-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are … budget does not appropriately budget and recognize the financing of $201,000 for debt service as a transfer from the originating funds. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16City of Long Beach – Budget Review (B24-7-4)
… the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the … fiscal year are reasonable. Background The City, located in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the accumulated deficit in the City’s general fund and certain other funds as of June …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Hempstead -- Budget Review (B7-15-7)
… the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section 10.10 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7State Comptroller DiNapoli Releases School Audits
… Morris-Eaton Central School District – Online Banking (Madison County) The board did not adopt an online banking policy defining authorization and monitoring of online banking transactions. District officials did not properly …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … or monitored. Town officials did not adequately segregate online banking duties and did not dedicate a separate computer for online transactions to limit access to online bank accounts. …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsGates Fire District – Audit Follow-Up (2024M-10-F)
… Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Gates Fire District – Board Oversight of Long-Term Planning (2024M-10), released in June 2024. The audit determined that: The Board of Fire … Fire Districts District progress as of September 2025 in implementing our recommendations in the audit report Gates …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… [read complete report – pdf] [read complete 2024 report – pdf] Purpose of Review The purpose of our … October 2025, in implementing our recommendations in the audit report Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182), released in April 2024. The audit determined that: The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fState Comptroller DiNapoli Releases Audits
… audits were issued. Town of Hempstead – Budgeting (Nassau County) The board did not adopt realistic and appropriate … Law. Long Lake Central School District – Capital Project (Hamilton County) District officials properly established, … and properly reported court and trust funds and abandoned property to the State Comptroller as prescribed by statute. …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits