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Opinion 89-61
… VILLAGE JUSTICE -- Abolition (effect of) MUNICIPAL FUNDS -- Part-Town charges (salaries of town officers) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 92-47
… surcharge monies remitted to the municipality by a service supplier and all other monies dedicated to the payment of …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases Municipal Audits
… did not properly collect and disburse cash assets in his custody, nor did the board ensure the supervisor … properly performed these duties. The audit found $15,823 in missing funds. Auditors also determined that the former … however, all data had been erased prior to its return. In January 2024, the former supervisor was arrested for …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Conservation (DEC): Collection and Use of Oil Spill Funds (Follow-Up) (2017-F-13) An initial audit report …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsTown of Lockport – Building Permit Fee Collections (2025M-56)
… through June 18, 2024. Audit Summary The Inspector did not properly manage permit fee collections. The Inspector did not always apply the Board-approved permit fee and did not maintain accurate records. Because the Inspector did not … The Inspector did not properly manage permit fee collections The Inspector did …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56DiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… New York State Comptroller Thomas P. DiNapoli made the following statement on the first anniversary of the Jan. 6 attack on the Capitol. “Those who attacked the … New York State Comptroller Thomas P DiNapoli made the following statement on the first anniversary of the Jan 6 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolAccounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the existing default ordering …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchAccounts Payable Advisory No. 46
… proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and … information on a proper invoice, please refer to the NY Codes, Rules and Regulations ( 2 CRR-NY 18.1 NYCRR ). …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceBrunswick Central School District - Online Banking (2020M-6)
… Determine whether the Board and District officials ensured online banking transactions were appropriate and secure. Key Findings The Board did not adopt an online banking policy. Employees accessed nonbusiness … to officials. Key Recommendations Adopt a comprehensive online banking policy. Monitor computer use to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Operational Advisory No. 25
… Guidance: In compliance with the Data Quality guidelines in the Guide to Financial Operations Chapter III, Section 7 - Data Quality , the Office of the State Comptroller (OSC) has … Data Quality Advisory …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryComptroller DiNapoli Releases Municipal Audits
… Also, the treasurer has not filed the annual foreign fire insurance report for 2012, as required, and does not maintain …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Section (IWS) (Erie County) Authority officials control gate entry to the treatment plant but do not adequately …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… have audited these claims because the claims auditor is an employee of GST BOCES. Windsor Central School District … information technology coordinator, his audit of claims he initiated, totaling more than $48,000, was not …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Lake Central School District – Lead Testing and Reporting (Hamilton County) District officials did not properly … level in writing within 10 business days, as required. Poughkeepsie Industrial Development Agency – Audit Follow-Up … The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… close out the year much stronger than 2023, according to New York State Comptroller Thomas P. DiNapoli’s annual report … and other businesses due to remote work. Still, financial services firms continue to have one of the highest …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearState Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… worse and hurts too many families. From a grocery store in Buffalo to an elementary school in Uvalde, Texas, this … scourge knows no geographic boundaries. The gun control bills signed into law by Governor Hochul today are common …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlAccounts Payable Advisory No. 64
… or Cancelling a Vendor, Employee Expense, or SSI/SSP Check Guidance: A vendor may request New York State reissue a check because the check was stolen and cashed by a party … determine the claim is a valid forgery, a check will be mailed to New York State Treasury. NYS Treasury will notify …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksAccounts Payable Advisory No. 21
… Guidance: This advisory is to inform Business Units of new guidelines for referencing a Master Contract ID on a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsTown of Pulteney – Information Technology (2021M-28)
… adequately safeguarded Town information technology (IT) assets. Key Findings Town officials did not adequately safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and monitor computer use. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28