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State Comptroller DiNapoli Releases Municipal & School Audits

… or disable 551 unneeded network user accounts. Stafford Fire Department Inc. – Financial Management (Genesee County) …

https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… fund balance by $4.5 million, and missing opportunities to lower real property taxes. The board and district … million. Orleans County – Court and Trust Funds Pursuant to a court order, certain assets may be provided to the court and then delivered to the county treasurer for safekeeping. Auditors identified one action totaling …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1

Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)

… treasurer should record and report financial transactions in a complete, accurate and timely manner to enable informed … incorrectly recorded and $91,741 that were recorded twice in the accounting records. As a result, the Board’s ability … Prepare and file the 2019 through 2024 fiscal year AFRs in accordance with General Municipal Law (GML). …

https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119

XI.5 Purchase Authorizations – XI. Procurement and Contract Management

… format for renewals is linked. Submit a copy of the renewal to OSC, along with any other required documentation for each renewal. Once an agency has determined whether a contract …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizations

Town of Paris – Water and Sewer User Charges (2025M-146)

… fraud. For 2024, the Town collected approximately $175,000 in water rents and penalties on behalf of the Sauquoit Water … District (Water District), and approximately $256,000 in sewer rents, surcharges and penalties on behalf of the … recorded 124 check payments totaling $21,657 as cash in the billing system. The Clerk assessed late penalties on …

https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146

State Agencies Bulletin No. 1571

… Employees Employees designated management or confidential in the following bargaining units who meet the eligibility … 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1571-managementconfidential-mc-third-2-parity-increase-effective-april-2017

State Agencies Bulletin No. 1160

… in the most current agency, on the appropriate pay cycle, under each Employee Record Number. Retroactive Adjustments …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1160-implementation-general-salary-and-other-increases-and-ending-and

State Agencies Bulletin No. 2067

… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2067-april-2020-2021-and-2022-retroactive-increases-location-pay-and

Unified Court System Bulletin No. UCS-328

… Ineligible Employees 88 New York City Judicial Staff CT Background : Chapter 1 of the Laws of 2023, which … Confidential and Unrepresented employees (BUs 86, 88, CT). Effective Dates : The April 2022 and April 2023 Location … DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9, 86, 87, 88, CT LMH Location Mid-Hudson SY, 86, 87, 88, CT OSC Actions: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-system

State Government Accountability - Special Reports

… Effective Oversight of the Tuition Assistance Program: Schools Can Avoid Disallowances by Ensuring Eligibility, March 2012 Employment Managing Dual Employment – Agencies Can Strengthen … June 2016 Preserving and Expanding Affordable Housing Opportunities, December 2014 Vulnerable Populations …

https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reports

State Comptroller DiNapoli Statement on New York City Preliminary Budget

… projections based on year-to-date tax collections. In combination with another Program to Eliminate the Gap … the city will have to grapple with. The city must lay out these and other risks transparently so that it may continue to plan and identify new ways to …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budget

Fund Financial Data – 2022 Financial Condition Report

… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …

https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data

Fund Financial Data – 2021 Financial Condition Report

… As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid … (or will be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data

West Valley Central School District – Financial Management (2013M-178)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the … The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … million in Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the amount of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178

Village of Addison – Payroll (2024M-12)

… accurately paid officials and employees’ wages and leave benefits. Key Findings The Board did not fulfill its … the former Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as … collective bargaining agreement (CBA) regarding employees’ leave benefits. As a result of the Comptroller’s audit and …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12

Baldwinsville Central School District – Financial Management (2016M-65)

Baldwinsville Central School District Financial Management 2016M65

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65

Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)

… June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is governed by an elected Town … effectively segregate the Town Clerk’s duties. Deposits in the Clerk’s office were not timely or intact. Cash … officials. Users on each of the Town’s 15 computers were in the local administrators’ group and could therefore …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technology

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