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State Comptroller DiNapoli Releases School District Audits
… audits have been issued. Brookhaven-Comsewogue Union Free School District – Extra-Classroom Activity (ECA) Funds … $12,635 were deposited timely. East Moriches Union Free School District – Financial Condition Management … from 2016-17 through 2020-21 exceeded actual expenditures by $6.3 million, or 4.5%. Officials did not use the …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… account that, at times, had more than $500,000 on deposit. In addition, the board allowed debit cards to be used, which resulted in a circumvention of the town’s disbursement controls. … with water and sewer village laws and codes which resulted in $29,300 in penalties not being assessed. The board did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… fallen short in providing counties with needed guidance on moving forward with implementing statewide interoperable … its communications with counties that need assistance.” Moving to Next Generation 911 has complexities beyond just …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911Comptroller DiNapoli Releases School Audits
State Comptroller DiNapoli announced completed audits of the Cincinnatus Central School District Johnsburg Central School District LewistonPorter Central School District NorthportEast Northport Union Free School District Springs Union Free School District and the Wayne Central School District
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsCity of Olean – Budget Review (B1-16-2)
… review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Opinion 95-22
… discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax … equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's Benevolent Association may not expend … of the fire department. You ask whether the Fishkill Exempt Firemen's Benevolent Association may expend foreign …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Oversight of Procurements and Loan Programs
… into electricity. In addition, DANC administers several State-funded loan programs that promote job creation and … During our audit period, DANC also received payments on a total of 70 loans it had awarded for various purposes, … and tourism enhancements. The outstanding balance on these loans was almost $35 million as of December 31, …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsCoalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… Led by New York State Comptroller Thomas P. DiNapoli and New York City Comptroller Scott M. Stringer, a coalition of 41 investors today urged … companies to embrace inclusive immigration policies and stand against President Trump’s divisive actions that … Led by New York State Comptroller Thomas P DiNapoli and New York City Comptroller Scott M Stringer a coalition of …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigrationCity of Olean – Budget Review (B17-1-3)
City of Olean Budget Review B1713
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… financial condition of the District for the period July 1, 2012 through April 17, 2014. Background The Cincinnatus … that included plans to use fund balance totaling almost $1.5 million between the fiscal years ended 2010-11 and … when disbursements should be made or optimal or targeted funding levels and why these levels are justified. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… internal controls over selected financial operations for the period June 1, 2011 through November 30, 2012. … expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key … procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Statewide 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-percentTown of Florida – Town Clerk Operations (2012M-215)
… June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately … members and an elected Town Supervisor, governs the Town. In 2010, 2011 and 2012, the adjusted warrants from the County … Key Recommendations Record each tax payment received in a cash receipts journal itemizing the payment date, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… illustrates the "net assets" format; the "balance sheet" format also is permitted. Classification of assets and … funds that account for business-type activities, the information in the "Totals" column on this statement flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Compliance With Executive Order 95 (Open Data)
… To determine whether the Department of State (Department) is complying with Executive Order 95 (EO 95), including … (ITS) under EO 95, and whether data posted under EO 95 is reliable and easily usable. The audit covered the period … publishable State data that it maintains. Therefore, there is limited assurance the Department provided a complete …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Accrued Payments and Leave Credits Page Coming Soon – When Employees Retire
… accurate billing information for your employer location. What You Need to Do Complete Required Activities At least one person from each …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsVendor 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-invoicingOpinion 93-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … OF INTEREST -- Financial Disclosure (authority of State Comptroller to obtain access to annual financial … MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to obtain access to annual financial …
https://www.osc.ny.gov/legal-opinions/opinion-93-32