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State Comptroller DiNapoli Releases Municipal Audits
… inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) The inspector did not properly manage permit fee collections by not always applying the board-approved permit fee and not maintaining accurate records. As a result, the …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… In addition, officials did not obtain the minimum number of quotes required by the town’s procurement policy … needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of Health regulations. Auditors determined 63 of the 146 water outlets identified that students, staff and the public …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… a result, they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsSUNY Bulletin No. SU-325
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a recruitment … and must include the earnings code and payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… The average bonus paid to employees in New York City’s securities industry for 2024 reached $244,700, up 31.5% from last year, according to New York State Comptroller Thomas P. DiNapoli’s annual … said. “This financial market strength is good news for New York’s economy and our fiscal position, which relies on …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024DiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… these bonuses affect income tax revenues for the state and city, both budgeted for larger declines so the impact on … have a significant impact on tax revenue in the state and city budgets. DiNapoli estimates that the securities industry … 191,600 the prior year. DiNapoli estimates that 1 in 11 jobs in the city is either directly or indirectly associated …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022State Agencies Bulletin No. 1786
… must be secured by the appropriate Business Unit. Within 30 days of the check date, the agency is required to make two … of the Treasury Attn: Depository Control 110 State Street, 2nd floor Albany, NY 12207 Checks listed on the NPAY539 report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksWhat's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports formatted in … concerning the date of death of a presumed owner of unclaimed funds: 2 NYCRR Section 126.1 Where a dormancy …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newComptroller DiNapoli Releases School Audits
… a competitive process. District officials placed orders for goods or services without a valid purchase order, …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Agency Financial Reporting Package
… date specified in each area. The State's accounting and financial reporting system under the control of OSC provides for the collection, summarization and reporting of unique financial data and information … (GAAP). For more information about the AFRP, please contact the Bureau of Financial Reporting and Oil Spill …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Lisa Stone, the former treasurer of Pulteney Fire District No. 2 … County Sheriff’s Office for working with us to bring Ms. Stone to justice.” Stone, 45, of Hammondsport, was sentenced by Steuben County … Lisa Stone was sentenced to five years probation and ordered to …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… that the estimated value of the New York State Common Retirement Fund (Fund) was $273.4 billion at the end of the … pension funds.” The Fund's third quarter value reflects retirement and death benefits of $4.3 billion paid out during … that the estimated value of the New York State Common Retirement Fund Fund was $2734 billion at the end of the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… P. DiNapoli announced today his office stopped $25 million in questionable or fraudulent personal income tax refunds from being paid so far in 2016. DiNapoli’s office paid out 4.5 million state refunds … refunds totaling $134 million are expected to be paid in the coming days. The average state tax refund from the …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsDiNapoli Announces Robin Lois to Oversee Local Government Division
… as Dutchess County Comptroller from 2018 until 2024 after winning her first bid for elected office in 2017. Lois was …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… must use “GLE”. See Section 1 – Accounts Payable Journal Voucher & General Ledger Journal Entries Overview of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimLump Sum Payments – Enhanced Reporting
… (FAE) calculation. Determine whether your employees should receive additional service credit for unused, unpaid … When making lump sum payments to employees NYSLRS employers should report the payments in the month they were earned …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… fund prudently, with a diversified portfolio that can weather economic storms and provide retirement security for …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterCost-Saving Ideas: School District Auditing – External Auditor
… Accountant (CPA) or an independent Public Accountant (PA) registered and licensed to practice in New York State; have or develop expertise in district financial …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorResources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officials