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State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
Our state is facing great opportunities and challenges in the year ahead and New Yorkers need strong leaders
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerEDSS - Create Users and Assign Roles
… to other staff in your organization. Your User ID and password is intended strictly for individual use. Never allow … other users to log into the account with your User ID and password. Creating users If you enrolled as the State … Authorizer, who can: create and assign other users, reset passwords, and lock or unlock the account. Basically, …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesSpecial 25-Year Plan for County Probation Department Peace Officers (Sections 89-t and 603(p))
… year special retirement plan for peace officers who serve in the probation department …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-county-probation-department-peace-officers-sections-89-t-and-603pII.4 New York State Financial Accounting – II. New York State Financial Accounting
… standards are used in the EXECUTE and EVALUATE phases of the financial cycle …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Section 8 of the State Finance Law requires the Comptroller to prepare periodic financial reports in accordance with … are periodically incorporated in the Codification of Governmental Accounting and Financial Reporting Standards … Section 8 of the State Finance Law requires the Comptroller to prepare …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… the SEC's mission to protect investors and our financial markets. Along with other investors, I will continue to voice …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesCourse Offerings (Follow-Up)
… in our initial audit report, Course Offerings (Report 2019-S-19 ). About the Program City University of New York … The audit covered the three academic years ended June 30, 2019, and focused on five senior colleges in each borough …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followArchived Publications
… Municipalities: Three-Year Review - 9/27/2016 Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress Monitoring System - Results for …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsContract Advisory No. 4
… Unit/ Department ID combinations, but only certain of those combinations are valid for use in creating … ID combination which is valid for contracts. A list of valid Business Unit/Department ID combinations can be … (GFO), Chapter XI, Section 2 - Comptroller Approval of Contracts and General Contracts Processing . Contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideTown of Oneonta – Town Clerk (2021M-59)
… in a timely manner. However, the Clerk did not always deposit fees within the required time frame. The Clerk did … collected within the required time frame. Prepare accurate bank reconciliations. Prepare accountability analyses. As of October 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Islip Fire District – Disbursements (2020M-9)
… payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel totaling $2,551 that were not adequately supported. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
Determine whether the Village of Sherman Village Treasurer recorded and deposited all collections received in an accurate manner
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Town of Pharsalia – Board Oversight (2018M-59)
… and investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second degree, Scheme …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59East Aurora Union Free School District - Procurement (2023M-125)
… Free School District (District) officials procured goods and services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always procure goods and services in a competitive manner. Officials did not … Determine whether the East Aurora Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… School (School) officials procured goods and services in accordance with established policies. Key Findings … School officials did not procure goods and services in accordance with the established policy and procedures. As … result, there is no assurance that the purchases were made in the most prudent and economical manner without favoritism. …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Town of Summit – Town Clerk (2024M-51)
… report – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and … the Clerk: Did not deposit in a timely manner 98 percent of the fees collected in accordance with New York State (NYS) … the Clerk to remit fees collected on or before the 15th of the month following the date of collection. Did not …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the … accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide … to ensure transactions were recorded accurately and in a timely manner. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of Earlville – Collections (2024M-128)
… – pdf] Audit Objective Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited … log or cash receipts journal showing a description of each transaction. Of the 296 collections totaling $302,050 that we reviewed, … Determine whether the Village of Earlville Village ClerkTreasurer recorded and deposited …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… and accurate checkbook register (register) with sufficient detail such as transaction dates, types or descriptions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… for, recorded and reported all financial transactions in a timely manner. Key Findings The former Clerk-Treasurer … for recorded and reported all financial transactions in a timely manner …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243