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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-overviewSecurity Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is … maintain, and operate reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, … To determine whether security over the Hudson RiverBlack River Regulating Districts District critical systems is …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsCity of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. Background The City of Oneonta has … the risk will remain increased that all moneys due to the City will not be received, recorded and deposited …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Village of Addison – Payroll (2024M-12)
… Board Oversight (2024M-8) ). The Board did not ensure the former Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine … funds and making unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… of our audit was to examine the District’s internal control environment and selected expenditures for the period … East Brentwood Fire District Control Environment and Expenditures 2015M112 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… on the balance sheet instead of being categorized as salary expenditures and real property tax revenue. Due to the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Comptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… away from the Paris Agreement is a mistake, is bad policy and relegates the United States to the sidelines of the global response to … "The creation of a lower carbon future is inevitable and is already underway. Governments around the world and … away from the Paris Agreement is a mistake is bad policy and relegates the United States to the sidelines of the …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementCredit for Previous or Military Service – Regional State Park Police Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Please note that … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceCredit for Previous or Military Service – En-Con Police Officers Plan
… of your military service. To determine your eligibility and the cost, if any, please send us a copy of your … system in New York State, your service may be recredited and your date of membership and tier restored. However, an earlier tier of membership … Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceLocal Government 2020 Census Interactive Dashboard
… Find information on your community and school district with our interactive data tools …
https://www.osc.ny.gov/local-government/2020-censusRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… report - pdf] Audit Objective Determine whether: The Board and District officials effectively managed the financial … appropriations by an average of 9 percent over these years and did not include more than $3.7 million in intended … Board has not adopted comprehensive multiyear financial and capital plans. District officials retained an annual …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-statePine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… Determine the accuracy of the Treasurer's reports and the effectiveness of internal controls over bank checks and transfers. Key Findings Officials did not identify … The Board should ensure that interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance … reviewed by a District official who was not independent of recording cash and journal entry transactions. Key … books represents the true book balance. Ensure the review of bank reconciliations is performed by an individual who is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… 28 and July 31. DiNapoli’s office evaluated the fiscal health of 519 villages, which predominantly have a fiscal year ending on May 31, based on self-reported data for 2023. The scores also cover 17 cities with non-calendar … List Complete List of Fiscal Stress Scores Data Files FSMS Search Tool Tool …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… death had not been reported to the pension system. As part of the plea, Walsh was ordered to pay full restitution upfront. “Ms. Walsh tried to profit off of … at least $8,000 to a second account in her mother’s name to which she also had access. She wrote checks from that …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… State Comptroller Thomas P. DiNapoli, Madison County District Attorney William Gabor, and New York … police," DiNapoli said. “With this conviction, I thank Madison County District Attorney William Gabor and the New … fighting corruption and protecting taxpayer dollars.” “The Madison County D.A.’s Office prosecutes all crimes, but we …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyPatient 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-projectsDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… today announced that NiSource Inc. (NYSE: NI) has agreed to disclose its corporate political contributions in the wake of majority shareholder support for the New York … to enact regulations that would require corporations to disclose such expenditures. DiNapoli’s letter was one of …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Franklin Square Public Library , Village of Hobart , Town of Lancaster , Town of Manchester , … is being spent appropriately and effectively." Franklin Square Public Library – Claims Audit (Nassau County) The … announced his office completed audits of the Franklin Square Public Library Village of Hobart Town of Lancaster …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0