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Accounts Payable Advisory No. 53
… addition, OSC has provided guidance to online agencies on how to process credit adjustments for both open and closed POs, as well guidance to all agencies on how to record trade-in allowances in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersEthical Standards for State Agency Contractors Act
… services pursuant to an information-risk contract. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-actV.2 Governance – V. Chart of Accounts (COA) Governance
… Governance of the SFS will encompass many topics in the SFS … of ChartFields and ChartField values. The SFS Program Governance Board will provide overall strategic direction to … consultation with the Steering Committee. The SFS Program Governance Board is comprised of a representative from each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceDiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of overtime hours increased … 3.2% to 15,132, driven largely by separations other than retirement. Report New York State Agency Use of Overtime …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025Spencerport Central School District – Employee Benefits (2025M-65)
… [read complete report – pdf] Audit Objective Did Spencerport Central School District (District) officials … authorize and accurately calculate separation and unused leave payments? Audit Period July 1, 2023 – May 16, 2025 … totaling $670,439. Audit Summary District officials did not always appropriately authorize and accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65New York State Comptroller DiNapoli & Fire and Police Pension Association of Colorado Announce Appointment as Lead Plaintiffs in Boeing Shareholder Lawsuit
… Common Retirement Fund (the Fund), and the Fire and Police Pension Association of Colorado (FPPA) announced that they … Dan Slack , Executive Director of the Fire and Police Pension Association of Colorado added, “FPPA takes the … counsel Friedlander & Gorris, P.A. New York State’s pension fund and FPPA held shares of Boeing valued at …
https://www.osc.ny.gov/press/releases/2020/08/new-york-state-comptroller-dinapoli-fire-and-police-pension-association-colorado-announce-appointmentComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Town of East Fishkill , Village of Galway , Huntington Manor Fire District … being spent appropriately and effectively.” Town of East Fishkill – Recreation Department Cash Receipts (Dutchess … announced his office completed audits of the Town of East Fishkill Village of Galway Huntington Manor Fire District …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… York State Homes and Community Renewal, Selected Employee Travel Expenses (2012-S-99) Travel expenses totaling $112,233 for three of the five … selected for review were appropriate and adhered to state travel rules and regulations. However, auditors identified …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsDiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… the arrest of Village of Candor Mayor Eric Halstead for stealing from the village’s General Fund. “Mayor Halstead was … Attorney Kirk Martin and the New York State Police for their partnership in ensuring justice will be served.” … the arrest of Village of Candor Mayor Eric Halstead for stealing from the villages General Fund …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageDiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… State Comptroller Thomas P. DiNapoli, Madison County District Attorney William G. Gabor and the New York State Police today announced the arrest of former Oneida City Chamberlain Nancy Andrews for … Police members, the Comptroller’s Office and the Oneida County District Attorney’s Office for their outstanding work …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Nonexchange …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsStatewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… Matters pertaining to noise complaints related to liquor license holders in New York City were addressed separately, … fine on the licensee and/or suspend, cancel, or revoke the license. The Authority has a total of 96 types of licenses … types of permits. Our audit focused on the largest retail license types (On Premises Liquor, Grocery Store Beer, and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsState Comptroller DiNapoli Releases Audits
… Medicaid Program: Improper Medicaid Payments for Childhood Vaccines (2017-S-41) Auditors identified $32.7 million in … Medicaid payments for costs related to administering Vaccines for Children program vaccines between Jan. 1, 2012 and May 31, 2017. Medicaid …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Bainbridge – Conflict of Interest (Chenango County) … names of 267 individuals on the town’s authorized driver list with a list of active employees and found that 148 of … the town $499 for healthcare coverage. Town of Wawarsing – Recreation Department Records (Ulster County) Recreation …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… resolution with the Atlanta-based beverage giant. “Pay for CEOs and other corporate executives has dramatically … commend Coca-Cola for taking this step to help ensure that pay for its top executives is in line with the company’s … their peer group, certain companies have set their CEO's pay well above the median. In addition, peer groups can be …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payState Comptroller DiNapoli Releases Audits
… of General Services (OGS): Compliance With Executive Order 95 (Open Data) (2019-S-39) EO 95, issued in March 2013, established an Open Data Website … found OGS has taken steps to meet the requirements of EO 95; however, certain aspects of the order have not been fully …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Charter School of Inquiry , Elmont Union Free School District , Ithaca City School District , North Shore Central School District , Saugerties Central School District … State Comptroller Thomas P DiNapoli today announced his office completed audits of Charter School of Inquiry Elmont …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli: 16 School Districts Designated in Fiscal Stress
… fiscal stress,” the highest category – Amityville Union Free School District, New Suffolk Common School District, …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressState Comptroller DiNapoli Releases Municipal & School Audits
… of students, teachers, staff and visitors. Village of Wappingers Falls – Audit Follow-Up (Dutchess County) The purpose of the … recommendations from the prior audit, Village of Wappingers Falls – Board Oversight , released in December …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… District , Susquehanna Valley Central School District and the Valley Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0