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State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… include funding for new programs, some of which are funded only in FY 2023. Spending in FY 2023 will also include a …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Vouchers and Expense Reports Pursuant to Article 4, Section 40, Paragraph 3 of the State Finance Law, Vouchers and Expense Reports should not be submitted for payment against lapsing appropriations unless the … on vouchers, agencies should refer to Chapter XII, Section 5.G – Entering the Appropriate Obligation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsCompliance With Executive Order 95 (Open Data)
… 11, 2013, established an Open Data Website (Open Data) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. As of July 2020, there were over 4,700 data items on Open Data. Parks is responsible for the operation and stewardship of the parks and historic …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/compliance-executive-order-95-open-dataCompliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Office of General Services (OGS) is complying with Executive Order … in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under EO 95, and … Program State government entities possess large amounts of valuable information on subjects such as health, business, …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-dataComptroller DiNapoli Releases Municipal Audits
… Town of Andes – Conflict of Interest and Cash Receipts and Disbursements (Delaware … did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. Auditors also determined that …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0Oversight of Smart Schools Bond Act Funds
… Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts … 1, 2015 through August 27, 2019. About the Program The Smart Schools Bond Act (Act) was approved by New York State … school aid they received. Districts must develop a Smart Schools Investment Plan (Plan) that details how they …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126SUNY Bulletin No. SU-161
… Purpose To provide agencies with reporting instructions. Affected Employees Employees … To provide agencies with reporting instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrws25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 25 or more years of creditable service, regardless of age. … Service as a firefighter or police officer under a 20- or 25-year plan; Service as a member or officer of the New York … 15 – 90 days before your date of retirement. For information on how to apply for a service retirement benefit, …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… over the Department’s revenue collections for the period January 1, 2012 through October 9, 2013. Background Columbia County is governed by a Board of … controls over the Department’s revenue collections. As a result, there are no written policies and procedures covering …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… training was provided to the central treasurer or faculty advisors outlining their job duties. Reviewed remittances … received from the student treasurers and faculty advisors were not provided. The student treasurers’ records … a timely manner. Ensure the central treasurer and faculty advisors are properly trained and maintain adequate and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomLetchworth Central School District – Financial Management (2013M-332)
… Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed by an elected … budgeting practices generated approximately $3.9 million in operating surpluses. Although District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Orleans County – Court and Trust Funds (2024-C&T-6)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Finding The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Holley Village Board of Trustees Board conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Village of Skaneateles – Claims Auditing (2024M-68)
… to meet the competitive procurement requirements, it increases the risk that improper or inaccurate payments …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education (Board) properly … certiorari reserve fund and maintained it at a reasonable level. However, District officials did not develop procedures … certiorari reserve fund and maintained it at a reasonable level …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… to other reserves established and maintained in compliance with statutory directives. …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mTown of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Hurley – Transfer Station Collections (2024M-132)
… or recorded. As a result, an increased risk exists for collections not to be properly accounted for and even lost, stolen or misappropriated without detection. For example: The amount of municipal waste collected, as …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Chateaugay Central School District – Leave Accruals (2016M-149)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149