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DiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… 22, 2022, the State Comptroller’s Office released an audit detailing financial mismanagement of cash receipts and making …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000State Comptroller DiNapoli Releases School District Audits
… School District – Financial Condition (Clinton County and Franklin County) Auditors found expenditures have … exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… is responsible for providing transitional housing and services for eligible homeless families and individuals in New York City and for fiscal oversight of the homeless shelters. The …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followComptroller DiNapoli Releases School Audits
… personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were … also found, the president received approximately $142,000 in monetary benefits over six years that were not clearly … did not prepare 26 of 43 months of bank reconciliations in a timely manner. The treasurer also did not ensure that …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsImplementation of the Dignity for All Students Act (Follow-Up)
… (DASA) seeks to provide students in New York with a safe and supportive environment free from discrimination, harassment, and bullying on school property, on school buses, and at school functions. DASA’s initial provisions, which …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followFire District Information
… is required to file an annual financial report (AFR) with the New York State Comptroller's Office, within 60 days … [docx] Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] Recent OSC Fire … Fire District officials, including our New Official Quick Start Guide [pdf] , accounting guidance and a model code of …
https://www.osc.ny.gov/local-government/resources/fire-district-informationComptroller DiNapoli Releases School District Audits
… million were paid before the claims auditor’s approval and audit. The claims auditor did not sign 70 claims totaling $988,677 to indicate audit and approval. Payments were not sufficiently supported for 16 … in unbudgeted year-end transfers to capital projects and reserves. In addition, they overstated encumbrances by …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 414
… Job Certification records by the close of business on the Tuesday following the agency payroll submission deadline. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsFare Evasion (Follow-Up)
… City through Long Island, southeastern New York State, and Connecticut. The MTA has two agencies that provide bus and subway service within New York City: New York City Transit (Transit) and MTA Bus. Transit is responsible for operating the subways …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followState Comptroller DiNapoli Releases Audits
… million identified, Empire has recovered $11.5 million and found $2.1 million was beyond recoverability time frames, … million yet to be recovered. In a follow-up, Civil Service and Empire made significant progress in addressing the … scoring criteria, meet the requirements of the fund, and are repaid in a timely manner. The corporation could …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… in the state borrowing from the federal government to pay claims. State UI tax rates have already risen to the highest level permissible under law in 2021. Unless … employers will also increase in 2022 and beyond, according to a report issued today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentComptroller DiNapoli Releases Municipal Audits
… a deliberate and thorough audit of claims. Wyoming County Court and Trust Funds The records maintained by the treasurer … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… provided limited guidance on financial responsibilities and the board did not establish any supplemental financial … The treasurer did not maintain adequate accounting records and prepare monthly bank reconciliations. Most claims were … without membership approval, as required by the bylaws and 47 claims totaling $34,437 were paid without proper …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsAnnual Financial Report
… User Manual [pdf] Chart of Accounts Lookup Accounting and Reporting Manuals (ARMs) County, City, Town, Village … [pdf] NYSLRS Employer Web Portal - Financial Statements and Supplementary Information Notice to CFOs [pdf] The videos listed below contain tutorials on how to navigate and complete the Annual Financial Report. For more detailed …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportOpinion 2004-2
… spouse of town board member to gravel vendor) -- Purchase and Sales (purchase of gravel from vendor leasing real … which supplies gravel from the property to the town, and (1) the lease was entered into in anticipation or as a … the overall finances of the household of the board member and his or her spouse, then the board member would receive at …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2XII.4.E Electronic Invoicing – XII. Expenditures
… module via the following entry methods: Direct Entry (Voucher Source = Self Service Invoice) File Transfer from Vendor Billing Systems (Voucher Source = XML) Direct Entry The direct entry method is designed for vendors that submit a small number of invoices per month. Vendors will enter the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingInvestment Advisory Committee
… The Investment Advisory Committee is appointed by the Comptroller pursuant to Section 423 of … basis. Tia Breakley Chief Strategic Development Officer Blue Meridian Partners Philippe Brugere-Trelat Former …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeCounty of Cortland – Departmental Operations (2013M-157)
… Cortland County is located in central New York State and has a population of approximately 49,000. The County is … are not ensuring that various departmental operations and functions are operating at the lowest possible cost to taxpayers. The Sheriff’s office is understaffed and incurring an average of more than $500,000 annually in …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Vestal Central School District – Fund Balances (2017M-91)
… Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The District, which … District officials consistently overestimated expenditures and appropriated fund balance that was not used. Three of the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Town of Dayton – Audit Follow-Up (2019M-221-F)
… November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance … November 2024 in implementing our recommendations in the audit report Town of Dayton Fund Balance Management 2019M221 …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-f