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City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council … still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Tioga County – Social Service Contracts (2023M-162)
… services intended to improve the well-being of residents is reduced. If contract performance measures are not properly …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… (Village) Clerk- Treasurers maintained complete, accurate and up-to-date financial records and reports. Key Findings The current and former … Village ClerkTreasurers maintained complete accurate and uptodate financial records and reports …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and … are accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… – pdf] Audit Objective Determine whether the Village of Mount Kisco (Village) Board of Trustees (Board): Conducted an … Determine whether the Village of Mount Kisco Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … also identified $49,493 which has not been turned over to the Office of State Comptroller as abandoned property even … promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… of the Groton Central School District , Herricks Union Free School District and the Stockbridge Valley Central School District . “In an … use and raised taxes unnecessarily. Herricks Union Free School District – Fuel Card Purchases (Nassau County) … of the Groton Central School District Herricks Union Free School District and the Stockbridge Valley Central …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … and reported and that District moneys are safeguarded for the period January 1, 2012 through September 23, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Opinion 91-63
… interest in the building in which the store is located. Article 18 of the General Municipal Law (§800, et seq .) … board's proceedings. Disclosure is not required under section 803 in the case of an interest in a contract which is … town to avoid even the appearance of impropriety. January 8, 1992 Michael G. Walsh, Esq., Town Attorney Town of …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Comptroller DiNapoli Releases School Audits
… School District , Forestville Central School District , Northern Adirondack Central School District and the Schenevus … in a $215,678 deficit fund balance as of June 30, 2013. Northern Adirondack Central School District – Internal … School District Forestville Central School District Northern Adirondack Central School District and the Schenevus …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsState Comptroller 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/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls … Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68State Comptroller DiNapoli Releases Municipal Audits
… 2021 records. While the treasurer is required to sign all checks, she signed only six of the 247 checks issued … transactions or prepare the required annual reports. Bank reconciliations were not prepared monthly, 43 deposits …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsStatewide Local Sales Tax Collections Up More Than 21 Percent
… fourth consecutive month that collections exceeded 2020 results, State Comptroller Thomas P. DiNapoli announced … fourth consecutive month that collections exceeded 2020 results State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… congress members, astronauts, actors and playwrights. He was presented this award at the organization’s 59th … American to serve in this position in the state's history. He entered public service after being elected the first … public office as a trustee on the Mineola school board. He later served as a New York State Assemblyman and has been …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationVendor File Advisory No. 10
… 4.E –Electronic Invoicing Update: The Office of the State Comptroller (OSC) has updated the policy and procedures … Online Vendor Portal. As of February 8, 2018, all vendors on the New York State Vendor File that are “open for ordering” have the …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingCUNY Bulletin No. CU-603
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees represented … will identify employees with Dues (Code 271) and Agency Shop Fee (Code 251) and automatically increase the current … bulletin notifies agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-603-international-union-painters-and-allied-trades-iupat-localFranklin Square Public Library - Claims Audit (2018M-48)
… The Board as a whole should audit each individual claim before directing the Treasurer to pay them. Library …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48XV.2 Fiscal Year Period – XV. End of Year
… The Fiscal Year period in the Statewide Financial System (SFS) is April 1 – March 31, the State Fiscal Year, for all Business Units, including those which operate … The Fiscal Year period in the Statewide Financial System SFS is April 1 March 31 the State Fiscal Year for all Business Units including those which operate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodOpinion 2000 - 13
… first volunteer fire company is terminated (see 1987 Atty Gen Opn No. I87-40, p 1077). There is no indication in the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13