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Lawrence Union Free School District – Financial Management (2025M-115)
… and forward to October 30, 2025 to review the District’s 2024-25 fiscal year financial data. Understanding the Audit Area A … June 30, 2025, general fund surplus fund balance totaled $3.2 million. Audit Summary The Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… and timely records and reports? Audit Period June 1, 2022, to December 31, 2024. We extended the audit period back to May 31, 2019, and forward to January 16, 2025, to comment … cash receipt and disbursement report more than 60 days after month end for six of the 18 months we tested. Prepare …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119Town of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2019. Understanding the Audit Area To help … ending December 31, 2023, on August 28, 2025 – 544 days after the due date. Furthermore, the Supervisor provided the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34NYC Budget Benefiting From Strong Tax Collections
… citywide savings program, according to a report released today by State Comptroller Thomas P. DiNapoli. The surplus … in FY 2018 (the fastest in three years), boosted by a near doubling of capital gains and the strength of the city’s … are likely to exceed the city’s forecasts, at least in the near term, and recommends that the city increase its reserves …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsOpinion 90-12
… an attorney's certification in those instances where a statute only requires that a document be certified. Where, however, a statute, such as CPLR 2607, expressly requires certification … the contrary notwithstanding", the obvious meaning of the statute is that only a certification by the clerk of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-12XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… establishing Purchase Authorizations. FUNDS RESERVATION In most cases, the State agency is not required to create a funds … must use a standard contract letter format . The New York State Contract ID is assigned to the Purchase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsValley Stream Central High School District – Capital Assets (2025M-16)
… The District’s capital asset policy indicates that the Assistant Superintendent for Finance and Operations … delegated his responsibility to the Business Manager. The net book value of the District’s 1,376 capital … authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16State Comptroller DiNapoli Releases Municipal & School Audits
… accounts, establish physical controls, maintain complete and accurate inventory records for IT equipment or develop an … officials have an increased risk they may not recover data and resume essential operations in a timely manner. Town of … Willsboro Central School District – Student State Aid (Essex County) District officials did not properly claim state …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… Le Roy , Village of Monticello , Newstead Fire Company , City of Peekskill and the Town of Warrensburg . "In today’s … or review the treasurer’s reconciled bank statements. City of Peekskill – Financial Condition (Westchester County) … fiscal years resulted in a significant reduction in the city’s general fund balance and unassigned fund balance. …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Section 8 Housing Choice Vouchers – Federal Funding and New York
… source of direct federal funding in FY 2025. As of the FY 2026 preliminary budget, the City anticipates receiving … $649.6 million in FY 2025 and $605.7 million in FY 2026 for HCV, all allocated to HPD and fringe benefits. This … totals $59.7 million in FY 2025 and $20.2 million in FY 2026. In total, HPD plans to spend $708 million on its …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersSteuben County – Financial Management (2025M-127)
… The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 … respectively. As of December 31, 2024, the general and road funds had unrestricted fund balances that totaled $118.9 million. The general and road funds are primarily funded by sales tax (general fund …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127State Comptroller DiNapoli Releases Municipal & School Audits
… almost 50%, or approximately $172,000, during the 28-month audit period. Town of Venice – Supervisor’s Financial Records … not present financial records and reports to the board for audit, as required. Onondaga County – Sexual Harassment … historian were excluded from the SHP training. Town of New Hartford – Sexual Harassment Prevention (SHP) Training …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1SUNY Bulletin No. SU-302
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a recruitment … and must include the earnings code and payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesState Comptroller DiNapoli Releases Municipal Audits
… projections in the 2022-23 proposed budget continue to be unreasonable. Chenango County Industrial Development … (2022M-10) Although the board evaluated projects prior to approval, it did not adequately establish and document … the supervisor were late ranging from one to four months after due. The clerk also did not perform monthly …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1942
… Purpose The purpose of this bulletin is to provide agencies with new tools for reviewing and … code paid. Two new Locked Queries have been developed to assist agency review of retroactive pay in greater detail … Agencies can run locked query LQ_ROP_RETROPAY_EARNS_CONF after an employee’s paycheck has been confirmed to view the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckOpinion 97-13
… taken during the suspension. A volunteer firefighter in a fire district fire department may not be granted points for training unless the training is approved by the chief or board of fire commissioners. You ask whether a volunteer firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-97-13State Comptroller DiNapoli Releases Municipal Audits
… accurate and timely records and reports or adhere to generally accepted accounting principles. Auditors … the accounting records. As a result, the board’s ability to properly and effectively monitor and manage the village’s … 2024 AFRs with the Comptroller’s Office within 60 days after the fiscal years’ end, as required by law. Furthermore, …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Northeastern Clinton Central … aid applications with the State Education Department, and the aid was subsequently approved. Had officials … was entitled for the 2020-21 through 2022-23 school years and made tuition calculation errors totaling $3,036 in the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… receipts. City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees … County – Purchase Cards Auditors reviewed 366 purchase card charges totaling $229,635 and determined the charges … prior approval is required by the county’s purchase card policy, 238 online purchases totaling $189,852 did not …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2054
… concurrently with State fiscal years. A memo dated March 10, 2022, from the Governor’s Office of Employee Relations … OT Eff Date 04/01/2020 04/01/2021 Annual Addl Earnings $260 $260 End Date 03/31/2021 or the last date the employee was in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2054-2019-2020-and-2020-2021-public-employees-federation-pef-firearms