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Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… committed and expenditures incurred throughout the course of each project, which often span two or more fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Thurston Fire Company – Board Oversight (2016M-429)
… or bank statements was made by members of the finance committee prior to payment. The finance committee did not complete an annual audit of the … they are certified by at least two members of the finance committee and have adequate support. Ensure the finance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Lisbon – Financial Condition (2012M-202)
Town of Lisbon Financial Condition 2012M202
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Andes Central School District – Financial Management (2013M-250)
… $450,000, based on their intended use. During this time, real property taxes have increased from $2.5 million in … Tax Law statutory limits. Review all reserve balances and transfer excess funds to unrestricted fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… check signing authority to the bookkeeper. Manually sign all Town checks. Periodically compare the approved warrants …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237North Shore Public Library – Financial Condition (2013M-344)
… five-member Board of Trustees. The Library comprises all of the Shoreham-Wading River Central School District and all of the Rocky Point Union Free School District and serves …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … any bearing on the number of students at the school or the state Education Department’s charter school tuition rate. … less than what had been estimated. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsSUNY Bulletin No. SU-316
… in the employee’s taxable gross and are subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Butternuts – Disbursements (Otsego County) The board did not provide adequate oversight of the disbursement process and exceeded its authority under … debit cards to be used, which resulted in a circumvention of the town’s disbursement controls. Auditors found that the …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Audits
… Services (OASAS): Drug and Alcohol Treatment Program: Provider Claiming of Depreciation Expenses (2015-S-84) OASAS … Drug and Alcohol Treatment program contracts to ensure provider claims do not include state reimbursement for …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… (Oswego County) The board did not conduct or provide for an annual audit of the supervisor’s financial records and … and documents, it may have identified and potentially helped remedy these issues. Beekmantown Fire District No. 1 – … the general fund’s unrestricted fund balance exceeding the 30% maximum limit for the past three fiscal years. The board …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance costs. … the GLWD’s costs that only benefited taxpayers within the water district and resulted in the decline of the general … through May 31, 2024, deposits, including those for hall rentals and fundraising, totaled $211,917. …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-318
SUNY Bulletin No SU318
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… review of the $291.4 billion New York State Common Retirement Fund (Fund) recognized the Fund for its exemplary … LLP (Weaver). “During my tenure, the New York State Common Retirement Fund has established itself as one of the nation’s … interest standards, and acts for the sole benefit of the retirement system’s members and beneficiaries. The Fund has a …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalOpinion 99-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … (issuance in anticipation of payments in lieu of taxes) SCHOOL DISTRICTS -- Finances (issuance of revenue … LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue revenue anticipation notes or …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Agencies Bulletin No. 1996
… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a … Deptid Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western New York Home Batavia 12190 NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997
… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a … Deptid Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western New York Home Batavia 12190 NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certain