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Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… was to review District official’s internal controls over reserve funds and movable fixed assets for the period July 1, … percent. The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels and … the District had more than $2 million in a debt service reserve that District officials could not associate with any …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Marathon Joint Fire District – Investment Program (Cortland County) District officials did not develop and manage a comprehensive investment program. The board did not develop and adopt a comprehensive written investment policy as required by state law until the end of …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important … with administrative rights or establish written procedures for granting, verifying, changing and disabling network user … As a result, the district’s risk of a system compromise is increased. The district did not establish adequate IT …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… that employees were paid appropriately. As a result, for the limited periods reviewed, 11 employees (15%) received … were overpaid by $49,000 with two officers accounting for $39,000 of the total. The payroll clerk accrued and used unauthorized leave and paid herself for more time than she was entitled, resulting in …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … until after payroll checks are distributed. For access to state and local government spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Calls on Companies to Increase Board Diversity
… Advisor — seeking increased board diversity, inclusive of sex, race, ethnicity, age, gender identity and sexual … companies seeking increased board diversity inclusive of sex race ethnicity age gender identity and sexual orientation …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityState Agencies Bulletin No. 1984
… breakdown of the information that will appear in each box of the Form W-2 Statement. Additional Employee … Account, and Nontaxable Health Insurance are reported in Box 14 as IRC 125. As permitted by the IRS, the first 5 digits of employees’ Social Security numbers will be masked on their printed W-2s. Reprinted W-2s, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021State Agencies Bulletin No. 2392
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 M/C Uniform Cleaning and Maintenance … The purpose of this bulletin is to provide agency instructions for processing the 2025 MC Uniform Cleaning and Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2392-2025-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2280
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 M/C Uniform Cleaning and Maintenance … The purpose of this bulletin is to provide agency instructions for processing the 2024 MC Uniform Cleaning and Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Sherburne – Budgeting (Chenango County) The budgets adopted by the board underestimated revenues and overestimated … York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… of shareholder proposals and other initiatives as part of the New York State Common Retirement Fund’s (Fund) ongoing … equity and inclusion (DEI) issues. “We encourage the Fund’s portfolio companies to ensure diversity, equity … throughout their businesses not just because it is the right thing to do, but because they will be better …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Buffalo – Budget Review (Erie County) Auditors completed a … County) The board and town officials did not always seek competition for purchases. One board member had a prohibited … the audit period. Because officials did not always solicit competition for goods and services or avoid conflicts of …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1Glossary
… Property”). Account A record of financial transactions for individuals, such as with banks, brokerages, utility … must group the individual items into one aggregate amount for each property type. Audit An examination and verification … to the NYS Office of Unclaimed Funds requesting payment for monies being held by the New York State Comptroller. …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryOpinion 99-8
… in the opinion. FEES - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for subscription to minutes of board meetings) PUBLIC MEETINGS - Minutes (imposition of fees by town for subscription to minutes of board meetings) TOWNS - Fees (imposition of a …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Other Bulletin No. 82
… CSEA Salary Increase: Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) which is equated to … in the Equated to Grade field, and the Comp Rate Code is ANN and the increment code on the employee’s Job Data page is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-82-april-2025-state-university-construction-fund-scf-civilState Comptroller DiNapoli Releases School Audits
… School District , Chester Union Free School District , Hamilton Central School District , Hawthorne Cedar Knolls … financial duties or oversee the claims audit process. Hamilton Central School District – School Lunch Fund …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsUnified Court System Bulletin No. UCS-320
… and Unrepresented employees with a Comp Rate Code of ANN who are in a graded position (Grade 508-536). Employees with a Comp Rate Code of ANN who are in an NS position (Grade 560). Employees in … Below Hiring Rate – if the employee’s Comp Rate Code is ANN and Grade is equal to 508-536 but the salary is less than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-320-april-2023-state-new-york-unified-court-system-ucs-salaryNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
The Governor put forth an Executive Budget proposal to tackle the serious unprecedented issues facing New York state over the coming year including multiple threats to the states financial picture
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalState Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… “The Governor put forth an ambitious agenda to tackle our growing infrastructure needs and build for the future. “The state’s economy continues to be in a … The Governor put forth an ambitious agenda to tackle our growing infrastructure needs and build for the future …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals