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Medgar Evers College – Controls Over Bank Accounts
… College (MEC) bank accounts were authorized and used only for appropriate purposes and transactions. The audit covers MEC bank accounts for the period of January 1, 2013 through March 4, 2015. … consisting of 24 institutions. CUNY provides education for more than 269,000 degree-credit students and 247,000 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsMontrose Fire District – Claims Auditing (2025M-53)
… was a sole source purchase. 13 claims that included sales tax totaling $228.District officials told us they were aware …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… Board of Fire Commissioners (Board), responsible for the general management and control of the District’s … and other administrative staff and is responsible for providing budget input and information for operational and capital needs to the Board. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51State Comptroller DiNapoli Releases Municipal & School Audits
… which may have resulted in greater investment earnings. For example, the district’s investment earnings totaled $968, … the company’s board did not develop financial procedures for collections and disbursements, periodically monitor the … board did not properly audit 78 claims totaling $47,836. For example, the board approved 21 claims totaling $23,789 …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… 2024 Understanding the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Town of Spencer – Disbursements (2025M-35)
… An effective claims audit process can help ensure that tax dollars are spent properly, efficiently and in the best …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … annual financial information was filed with the State Comptroller’s office since 2009. It did not ensure bank … New York State Comptroller Thomas P DiNapoli today announced the following …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1176
… employment taxes and will be reported on the employee’s Form W-2 in box 14 under code UTA (Uniform/Tool Allowance). Tool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1176-2012-tool-allowance-payment-csea-operational-services-unit-bargainingHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… bylaws and nine-member Board what is generally responsible for managing the Company’s financial activities. From January … statements, canceled check images and bank reconciliations for any accounts to monitor financial operations. Therefore, … Company’s financial operations were adequately accounted for, recorded and reported. As a result, the Company had an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71DiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… Comptroller Thomas P. DiNapoli today announced the launch of new online dashboards to track data for key industry … providing policy makers and the public with a look at how the COVID-19 pandemic has affected the city and how its … hotels and retail stores. There is no doubt the recovery of New York state requires a robust and equitable recovery in …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryState Agencies Bulletin No. 1939
… Bargaining Unit 01 who have a: Payroll Status of Active, Leave With Pay, or Leave of Absence; With an Action/Reason code of either: Leave of Absence/WDL (WC Dis Lv), Leave of Absence/WPS (WC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01State Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not properly monitor and account for the district’s fixed assets. Officials maintained …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… by approximately $3.3 million. These practices resulted in real property tax levies that were higher than necessary. …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsAuditing Travel/Conference Claims – Travel and Conference Expense Management
… incurred exceed the general maximum lodging and meal rates set in the travel and conference policy? Employees who …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsState Police Bulletin No. SP-217
… Salary Plan, Bargaining Unit, and Additional Pay Amount. Tax Information The State Police bi-weekly 8 Year Seniority …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-217-april-2021-increase-8-year-seniority-pay-state-police-represented-newCUNY Bulletin No. CU-296
… agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per instructions in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-296-retroactive-salary-rate-increases-painters-and-supervisorComptroller DiNapoli Releases School District Audits
… not seek competition by obtaining oral or written quotes for 18 of those purchases (75 percent) totaling $81,500. District officials also did not seek competition for services from five of the six professional service … auditor reviewed and approved claims. As a result, claims for 213 check disbursements totaling $845,215 were not …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0Village of Victory – Records and Reports (2025M-94)
… all pertinent information such as amounts budgeted for real property tax revenue and all budget amendments approved …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94Unified Court System Bulletin No. UCS-238
… Purpose To inform agencies of OSC’s automatic processing of the Judicial Longevity Payment (JLP) and to provide instructions for payments not processed … To inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-238-april-2017-state-new-york-unified-court-system-ucs-judicialOpinion 97-26
… a public hearing, one or more zones in which the rate of tax for fire district purposes is different from the rate for … the zone(s), or the other respects in which the rates of tax for the zone(s) are to be different from the rates for …
https://www.osc.ny.gov/legal-opinions/opinion-97-26