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Steuben County – Financial Management (2025M-127)
… nearly $6 million. Audit Summary County officials did not effectively manage the County’s fund balance. As a … For example, over the last four calendar years 2021 through 2024, the Legislature authorized unbudgeted transfers … County officials generally disagreed with our findings but indicated they have begun initiating corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 to provide essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an accurate manner. As of December 31, 2023, three bank … account cash balances totaling $105,091 were not included in the accounting records and the remaining three bank …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… assets? Audit Period July 1, 2022 through April 30, 2024. We expanded our audit period through August 7, 2024 to conduct a walkthrough at the District. Understanding … and procedures. As of July 1, 2023, the District’s inventory list of capital assets contained 9,815 assets with …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23State Comptroller DiNapoli Releases Municipal & School Audits
… The IT director did not disable unnecessary user accounts in a timely manner. As a result, the district had an … risk of unauthorized access to and use of the network. In addition to sensitive IT control weaknesses, auditors … revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… the Fund manage its asset allocation to meet risks. The full text of the Comptrollers’ letter is available here: …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryState Comptroller DiNapoli Releases School Audits
… of the Central Square Central School District , Hastings-on-Hudson Union Free School District , Livonia Central School … district and charter school finances and operations, my office continues to provide taxpayers the assurance that … that the appointed claims auditor reported to the board on a monthly basis. Auditors reviewed a sample of 50 claims …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… related to FFI tax money. Village of Mayville – Online Banking (Chautauqua County) Online banking transactions that were reviewed were … transactions are secure. The board did not adopt a written online banking policy or implement adequate procedures to …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1874
… Employees Interest arbitration ineligible employees in the Security Services Unit (SSU) – BU21 who meet the … The 2020 SSU Uniform Cleaning and Maintenance Allowance is not pensionable and is not included in the calculation of overtime. Tax Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-securityState Agencies Bulletin No. 1870
… provide agency instructions for processing the 2020 CSEA ASU Work-Related Clothing Allowance. Affected Employees Employees in the Administrative Services Unit (ASU) – BU02 who meet the eligibility criteria are affected. Background Article 49 of the 2016-2021 ASU Agreement between the State of New York and the Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1870-2020-csea-work-related-clothing-allowance-asuState Agencies Bulletin No. 2076
… Employees Interest arbitration ineligible employees in the Security Services Unit (SSU) – BU21 who meet the … The 2022 SSU Uniform Cleaning and Maintenance Allowance is not pensionable and is not included in the calculation of overtime. Tax Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2076-2022-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS). Employers’ average contribution rates for the State Fiscal Year 2023-24 will increase from 11.6% to … P DiNapoli today announced employer contribution rates for the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024DiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… designed to help parents save for college, ranks among the best in the nation, and New York is one of a handful of states that offer state tax relief. … the assets in the portfolio to become more conservative as the child approaches college age. There are more than …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesJune 2002: GASB Statement 34
… Focus on Major Funds Changes in Budgetary Reporting Full accrual accounting including depreciation of capital … to implement the provisions of GASB Statement 34, full implementation will not be required to meet the … Municipal Law. Local governments should be aware that full implementation will be required in order to receive an …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … completed audits of the Dryden Central School District , New Rochelle City School District , Port Jefferson Union Free … New York State Comptroller Thomas P DiNapoli today announced … completed audits of the Dryden Central School District New Rochelle City School District Port Jefferson Union Free …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Opinion 93-31
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- … where meetings of the board are normally conducted may not be reimbursed as actual and necessary expenses. This is … commissioners shall receive no compensation for services, but is silent with respect to whether the commissioners are …
https://www.osc.ny.gov/legal-opinions/opinion-93-31DiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… Oneida County District Attorney Todd Carville, and the New York State Police today announced that Bruce Karam, the … “I thank Oneida District Attorney Todd Carville and the New York State Police for their assistance in ensuring … abused his power and the public trust. I want to thank the New York State Comptroller’s Office and the New York State …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kVI.4 Reappropriations Overview – VI. Budgets
… is a legislative enactment that continues all or part of the undisbursed balance of an appropriation that would … longer be incurred nor payments made In most cases, when the legislature enacts an appropriation, the life of the appropriation is from April 1st – March 31st …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overview