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Westfield Academy and Central School District - Financial Management (2018M-67)
… the amount of unrestricted fund balance to within the legal limit. Adopt budgets that include realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mTown of Lancaster - Information Technology (2018M-114)
… Town of Lancaster Information Technology 2018M114 …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … a procurement policy, the corresponding regulations do not provide adequate guidance. Fonda-Fultonville Central … certain programs or did not have sufficient documentation to provide evidence that it had purchased licenses. Newcomb …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Tuition Assistance Program – Fordham University
… founded in 1841, operates four campuses in New York State: Rose Hill in the Bronx; Lincoln Center in Manhattan; …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityCity of Yonkers – Budget Review (B6-16-11)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … City of Yonkers Budget Review B61611 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Livonia Central School District – Conflict of Interest (2024M-89)
… District officials contracted with 18 of these vendors, for a total cost of $656,579, of which $146,825 related to … or unused services. The District lacked a formal procedure for identifying and reporting potential conflicts of interest …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… accounting records and internal controls of the District for the period January 1, 2012, to February 26, 2013. … provide services and fund projects to improve and maintain wildlife habitat, help control and prevent water pollution … and procedures. Prepare detailed deposit slips, and record all receipt information in the accounting records so that a …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… our audit was to review the School’s procurement processes and internal controls over information technology for the … million. Key Findings We reviewed four building leases and 12 service contracts entered into by the School and found that the School entered into the leases without any …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… January 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population of approximately 15,400. The Village is governed by a Board of Trustees, which comprises five … to the Village’s network to ensure that computerized data is properly safeguarded. The IT vendor can access the …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73DiNapoli: Local Sales Tax Collections Total $6.1 Billion, Up 5.1% in First Quarter
… $6.1 billion in the first quarter (January-March) of 2026, an increase of 5.1% ($295 million) compared to the same … -7.2% and -4.6%, respectively. Report First Quarter 2026 Local Sales Taxes Data Regional Table with Detailed …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-local-sales-tax-collections-total-%2461-billion-up-51-percent-in-first-quarterTravel Advisory No. 10
… Subject: GFO Updates – Employee Expense Reimbursements (Effective March 1, … GFO Updates Employee Expense Reimbursements Effective March 1 2019 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsComptroller DiNapoli Releases Municipal Audits
… Agency , Greenville Fire District , Town of Knox , City of Long Beach , Plymouth Volunteer Fire Department , Town of … and inadequate documentation of time worked. City of Long Beach – Budget Review (Nassau County) City officials … Ind Dev Agency Greenville Fire Dist Town of Knox City of Long Beach Plymouth Vol Fire Dept Town of Richmondville …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1About the Academy
… in Accounting. She is a Certified Public Accountant. Joseph Testa Joseph Testa is an Auditor in OSC's Division of Local …
https://www.osc.ny.gov/local-government/academy/about-academyAccounts Payable Advisory No. 36
… State Comptroller (OSC) has designated the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsOpinion 91-57
… the municipality ( cf . Local Finance Law, §165.00[a]), it is our opinion that the requirement to keep library moneys in … of the use, disposition, and expenditure of those moneys is vested in the library board of trustees even if the municipal treasurer is the custodian of library moneys. (Education Law, §§226[6], …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Comptroller DiNapoli Releases State Audits and Examinations
… for reimbursement. State Education Department: North Country Kids Inc., Compliance with the Reimbursable Cost Manual (2016-S-53) North County provides preschool special education services to …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsNutritional Assistance – Federal Funding and New York
… 2024. SNAP, the nation’s largest food assistance program, is instrumental in the fight against hunger. As reported by … food insecurity in 2020 to 2022. In New York State, SNAP is overseen by the Office of Temporary and Disability … Albany 32,544 $6,508,755 Allegany 5,319 $918,135 Broome 26,276 $5,071,458 Cattaraugus 10,630 $1,874,855 Cayuga 8,977 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceOpinion 96-18
… 86-8, p 14; 1981 Opns St Comp No. 81-344, p 376). There is no State statute which authorizes a village to conduct an … interest in becoming a separate city). Accordingly, it is our opinion that, absent an act of the State Legislature, … become a city. Our reference to an act of the Legislature is for informational purposes only and is not a …
https://www.osc.ny.gov/legal-opinions/opinion-96-18State Agencies Bulletin No. 1890
… Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2020 are affected. Background … E) for 2020, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each … Insurance NYS-Ride Transportation Benefit Program CUNY Pre-tax and After-tax Transit Benefit CUNY Transit Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1890-form-w-2-wage-and-tax-statement-calendar-year-2020