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State Comptroller DiNapoli Releases Municipal & School Audits
… proposed budget documents were posted to the city’s website. Town of Vestal – Former Police Chief’s Separation …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1135
… Earnings Code Description BOT Marine Off Road Pay COM Command Payment EXD Expanded Duty Pay HZM Hazard Material … -.01923: Earnings Code Description BOT Marine Off Road Pay COM Command Payment EXD Expanded Duty Pay HZM Hazard Material …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1135-2011-2012-deficit-reduction-plan-employees-agency-police-services-unitState Comptroller DiNapoli Releases Municipal & School Audits
… purchases including household and personal care items, video streaming services and clothes that were made by the …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Olean City School District – Reserve Funds (Cattaraugus County) The board and district … properly established the district’s nine general fund reserve funds totaling $10.9 million but did not use the … documentation for eligible services provided. Fishers Island Union Free School District – Website Transparency …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0XVI.3.A Financial Statements – XVI. Financial Reporting
… GASB Codification Section 2200 – Annual Comprehensive Financial Report (formerly comprehensive annual financial report ) Process and Document Preparation: … Financial reporting is the process of communicating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsTown of Hempstead – Budgeting (2021M-169)
… over the four-year audit period for the six major funds reviewed. Town officials failed to monitor the annual …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Lyons Central School District – Payroll 2022M-71
Determine whether Lyons Central School District District officials ensured the District accurately paid employees salaries and wages
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two … of Hewlett Neck – Treasurer’s Duties (Nassau County) The treasurer did not perform his duties in accordance with …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsXI-A.2 Purchase Requisitions – XI-A. Purchasing
… a request to purchase goods or services from a Preferred Source vendor or a Centralized Contract vendor with a General … to the New York State Procurement Guidelines . Preferred Source, Centralized Contracts and Discretionary Purchases … Requisition to initiate purchases from (i) a preferred source, (ii) a centralized contract, and (iii) vendors for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Village of Addison (Steuben … review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been running the financial … with no oversight. As a result of the Comptroller’s audit and subsequent investigation, the former clerk-treasurer, who …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… the situation. Fredonia Central School District – Lead Testing and Reporting (Chautauqua County) District … not have a sampling plan to identify all water outlets for testing or exemption. District officials also did not have a … the lead levels of the 178 water outlets not sampled for testing, auditors were unable to determine whether officials …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… to and use of the network. In addition to sensitive IT control weaknesses, auditors reviewed all 665 nonstudent … for payroll-related liabilities, maintain proper cash control accounts and reconcile the town’s bank accounts. … and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… officials did not ensure that funds collected from all recreational and educational programs were properly … 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-auditsState Agencies Bulletin No. 2413
… Purpose: The purpose of this bulletin is to provide agencies with revised policies and procedures for … including the creation of a new earnings code to track pending recovery determinations. These policies and procedures do not apply to the recovery of lost time. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpaymentsOpinion 95-26
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (investment of tax moneys by loan to fire department) INSURANCE LAW, §§9104, 9105: The Lawrence-Cedarhurst … Firemen's Benevolent Association may expend foreign fire insurance tax moneys to rent a meeting room if the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-95-26State Comptroller DiNapoli Releases Municipal & School Audits
… balance, one-time state and federal funding and sale of property, to balance its budget. The city could face a total … realized. The city plans to borrow up to $15 million for tax certiorari settlements in the 2024-25 fiscal year. …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Travel Advisory No. 8
… Subject : Section XIII.4.D – Meal and Incidental Expenses Breakdown Guidance : The United States General Services … Section XIII4D Meal and Incidental Expense Per Diem Breakdown …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdownAverill Park Central School District - Payroll (2018M-255)
… paychecks and processing direct deposits. Prior to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. Key Recommendations … change reports. District officials generally agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255