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Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Purpose of Audit The purpose of our audit was to review internal controls over the Library’s private funds … fiscal year were $1.5 million. Key Findings The Board has not established adequate internal controls over the … cash reimbursements to employees. The former Director was able to earn comp time in excess of the limit set by the …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the District’s financial management and … approximately $112.5 million. Key Findings The Board did not adopt realistic budgets based on historical or known … have not developed written policies or procedures to formalize the process for calculating, reviewing, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… period July 1, 2010, through June 5, 2012. Background The Warwick Valley Central School District is located in Orange … Warwick Valley Central School District Potential Operational …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesLocust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … and a Treasurer. The District supplies drinking water to 7,500 customers in the Hamlet of Locust Valley, the … $1 million in fund balance each year which was not fully needed to finance District operations. As a result, …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179DiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… County was the only county to see a decline, down 12.6% in April. Among cities that impose their own general sales … results for the quarter as a whole. The next quarterly numbers (for April-June) will be reported in July. Table … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilDiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… totaled $720 million, an increase of 13.3% — or $84.6 million — when compared to May of 2021. Every county also … sales tax, the City of Oneida came in at the highest at 30.9%. Monthly sales tax distributions made to counties and … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayV.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a … The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … or monitored. Town officials did not adequately segregate online banking duties and did not dedicate a separate computer for online transactions to limit access to online bank accounts. …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 954
… in a mentoring relationship. Agencies should refer to the MOU for eligibility information. The Mentoring Premium is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 446
… previously issued Bulletin 435 - Change in the Manager of the NYS College Savings Program. Affected Employees … Effective Date Immediately Background At the close of business on November 14, 2003, Upromise Investments, Inc. … Management and Investment Management, respectively, of New York's College Savings Program. OSC Actions OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsTioga Fire District – Audit Follow-Up (2022M-170-F)
… adequate oversight of District financial activities and did not complete mandatory fiscal oversight training. Had … themselves to oversee the District’s financial activities and helped ensure reporting requirements were in place. The … services to the entire Town and services to the Town of Barton on a contract basis. An elected five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fDiNapoli: New York City's Tech Sector Is Booming
… since the Great Recession, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report … Yorkers to the opportunities in tech," said de Blasio. "Today's jobs report demonstrates just how critical diversity … since the Great Recession according to a report issued today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingOpinion 92-22
… agreement for compensation for services to be rendered in relation to any matter before any agency of the municipality … that the practice does not involve services rendered in relation to any matter before any officer, body or other … the comptroller's private practice appears to have no relation to any action by or on behalf of the village. August …
https://www.osc.ny.gov/legal-opinions/opinion-92-22XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to be provided by the contractor to the … the applicable renewal term, provide certification (ST-220-CA) to the contracting agency that the requisite (ST 220-TD) … Taxation and Finance's (DTF) website at http://www.tax.ny.gov/ Questions regarding scope and applicability of Tax Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… for unexpected occurrences and fluctuations in cash flow. A realistic budget begins with sound estimates and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… crisis among youth, the NYC Department of Education (DOE) can do more to ensure that public school students … staff and too few have services readily available—and that DOE provides little oversight to ensure students receive the … to developing their awareness and resilience. “While DOE has shown a willingness to confront these issues, many of …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to ensure maternal deaths and morbidity rates … The New York State Department of Health DOH needs to do more to ensure maternal deaths and morbidity rates decline …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… (SED) weak enforcement of licensing requirements for non-degree proprietary schools let many continue to … career schools (PCS) and 34 English as a Second Language (ESL) schools — operating in New York. SED can refund students … of schools’ fiscal records prior to their licensing them. For example, in their examination of records from Jan. 1, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… Authority’s (MTA) finances is increasingly reliant on its ability to find significant savings, grow ridership, and … is reliant on some revenue streams that are outside its ability to control, including reimbursements from the Federal … Authoritys MTA finances is increasingly reliant on its ability to find significant savings grow ridership and …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureOpinion 89-50
… town is authorized to make payments to the volunteer fire company in addition to the annual sum specified in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-50