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XVI.3.K Interim Reporting – XVI. Financial Reporting
… Section 2900 – Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to … will be prepared. Prior Period Adjustment - The effect of a change in an accounting estimate will be reflected in … interim period in which the revision is made and results of prior interim periods will not be restated. Restatements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingComptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … over $200,000 in pension payments from the New York State and Local Employees Retirement System paid to his deceased … I thank Attorney General Schneiderman for his hard work and partnership in combating corruption across the state.” …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… to enter into an annual agreement with the managing agent, which must include a DHCR-approved Management Plan. It … of the development, and it is the function of the managing agent to effectively and efficiently manage the development … are carried out. Both the owner and managing agent must agree to manage the development in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newState Agencies Bulletin No. 2117
… to print SFS checks for Payroll Check Reissues, Reversals, Exchanges, and Direct Deposit Returns during the SFS blackout … blackout period has ended. Paper Check Stops, Reissues and Exchanges OSC will continue to receive, and process stop … to print SFS checks for Payroll Check Reissues Reversals Exchanges and Direct Deposit Returns during the SFS blackout …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… the Executive Director spent $4,254 at a Harley Davidson dealer; $1,723 for lodging at the Majestic View Lodge near …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualPatient Safety Center Activities and Handling of Revenues
… (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and utilizing … April 1, 2015 through May 16, 2019. About the Program The Patient Health Information and Quality Improvement Act of … by a physician with a history of negligence unknown to the patient. Pursuant to the Act’s amendments to the Public …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesOversight of Select High-Technology Projects
… Objectives To determine if Empire State Development (ESD) adequately monitors selected high-technology (high-tech) … January 1, 2013 through April 30, 2019. About the Program ESD is the chief agency responsible for the coordination of … industries across the State. The majority of these ESD investments have been for projects developed under the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsComptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsFranklin Square Union Free School District – Website Transparency (2025M-93)
… School District (District) officials ensure the District’s website provided the public with transparent and … and administrative information on a school district’s website to help enhance the public’s access to basic … information easily accessible for review on the district’s website so that the community and other interested parties …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Richburg-Wirt Fire District – Board Oversight (2025M-73)
… of New York (State), distinct from the municipalities in which they are located. Fire districts are generally … adopting required policies, conducting financial activity in a transparent manner, reviewing financial records, completing training in a timely manner and complying with purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73City of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide … extended our audit period to December 31, 2024, to include the 2024 fiscal year-end bank reconciliation. Understanding the Audit Area The City Council (Council) is responsible for …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78NYS Comptroller DiNapoli Seeks Answers From Companies on Sexual Harassment and Racial Discrimination
… the company is trying to resolve internally or through litigation. Beyond the pain and suffering they cause, the … of Fair Employment and Housing’s investigation resulted in litigation alleging discrimination, retaliation and unequal …
https://www.osc.ny.gov/press/releases/2022/02/nys-comptroller-dinapoli-seeks-answers-companies-sexual-harassment-and-racial-discriminationState Comptroller DiNapoli Releases Municipal Audits
… District , Town of DeKalb , Town of Hartford , Town of Taylor and the West Hempstead Water District . "In today's … Fire District Town of DeKalb Town of Hartford Town of Taylor and the West Hempstead Water District …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… accounts covering department, emergency squad, bingo and bell jar operations. Records for the bingo and bell jar accounts are maintained by their respective …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… growing disparity in corporate income in the United States for years, with CEO pay rising dramatically while wages for most other company employees have remained flat," … pay has been and will continue to be a key factor for how we engage with companies going forward." According to …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payState Comptroller DiNapoli Announces Municipal Audits
… municipal audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) … procurement options or make comparisons to benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities reviewed …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Canastota – Board Oversight (Madison County) The Board did … before approving them for payment or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer … Office or the Board in a timely manner. Department of public works (DPW) employees received payroll payments …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Bolivar-Richburg Central School District – Financial Management (Allegany County) Auditors … limit by approximately $626,000. Lackawanna City School District – Tuition (Erie County) Auditors found that the …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… Central School District – Fuel Management (Erie, Genesee and Wyoming Counties) District officials did not properly … manage fuel operations. Specifically, the superintendent and business administrator did not establish clear written … purchased, controlling fuel access, monitoring fuel usage and performing inventory reconciliations. As a result, the …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsNew York State Comptroller DiNapoli & Fire and Police Pension Association of Colorado Announce Appointment as Lead Plaintiffs in Boeing Shareholder Lawsuit
… have been appointed co-lead plaintiffs in a derivative lawsuit filed against current and former directors and executive officers of The Boeing Company. The order appointing DiNapoli and FPPA as co-lead … alleging that they breached their fiduciary duties to the company by dismantling Boeing’s lauded safety-engineering …
https://www.osc.ny.gov/press/releases/2020/08/new-york-state-comptroller-dinapoli-fire-and-police-pension-association-colorado-announce-appointment