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State 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 by … could occur. The treasurer did not properly record all financial transactions or prepare the required annual …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… revenue and expenditure projections in the proposed budget are reasonable. East Moriches Union Free School District – … revenue and expenditure projections in the proposed budget are reasonable. Eden Central School District – Payroll (Erie … situations where wages or pay rates change or when there are additional payments. Hannibal Central School District – …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsSyosset Central School District - Payroll (2018M-42)
Syosset Central School District Payroll 2018M42
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared … Manager should ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsHammondsport Central School District – Multiyear Planning (2024M-54)
… a circumvention of the 4 percent statutory limit imposed on the level of surplus fund balance that may be maintained. … the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves totaling $2.3 million had … or annual contributions for each reserve; gains or losses on the sale of investments or detail the total interest …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54State Comptroller DiNapoli Releases Audits
… or manage reserve funds according to applicable laws or best practices. The board did not define the financial … including the purpose, funding goals, and conditions for reserve fund use and replenishment or obtain voter … or fund the repair reserve, as required. Town of Varick – Water and Sewer Operations (Seneca County) Town officials did …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsOpinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Vendor File Advisory No. 13
… the Office of the State Comptroller’s Disregarded Entity Registration Request Form and the Internal Revenue Service … Disregarded Entity Vendor Registration …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/13-disregarded-entity-vendor-registrationDiNapoli Honors Caribbean Leaders
… State Comptroller Thomas P. DiNapoli honored Caribbean and Caribbean American individuals and organizations at a celebration on Monday in honor of … gathered in Brooklyn to celebrate the Caribbean community and recognize extraordinary individuals of Caribbean descent. …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersXII.10 Overview – XII. Expenditures
… an Emergency Verifying vendor licenses, certifications, registrations, insurance and qualifications Monitoring moving …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewDivision of Housing and Community Renewal Bulletin No. DH-117
… included in the employee’s taxable gross, are subject to all employment and income taxes and will be reported on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… half of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the First Quarterly Update by $2.4 … billion above the state Division of the Budget’s (DOB) latest financial plan projections through Sept. 30. However, … through last September, but $560.2 million below DOB’s latest financial plan projections. The large year-over-year …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionDiNapoli: State Tax Receipts Higher Than Projections in First Quarter
State tax receipts totaled $332 billion through the first quarter of State Fiscal Year SFY 202526 $5805 million higher than the most recent Division of the Budget DOB estimates State tax collections were also $33 billion higher than the first quarter of 2024
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterVillage of Old Westbury – Justice Court (2017M-64)
… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87State Police Bulletin No. SP-220
… represented by the NYS Police Investigators Association in Bargaining Unit 62 are affected. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-220-new-york-state-police-investigators-association-nyspia-dues-increaseTravel Advisory No. 6
… Subject : Updated Travel Form – AC 132S Guidance : The form AC 132-S Employee Report of Travel Expense and Claim for … required on the expense report. Please replace the old form with the new form. Reference : Guide to Financial … Updated Travel Form AC 132S …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/6-updated-travel-form-ac-132s-employee-report-travel-expense-and-claim-paymentState Comptroller DiNapoli Releases Municipal Audits
… maintained or that it received written financial reports to manage operations or ensure bank reconciliations were … audit of the secretary-treasurer’s accounting records for 2020 through 2022. The board also did not properly audit claims prior to payment. Of the 108 claims totaling $209,006 that auditors …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… and the Yorkshire-Pioneer Central School District . “In an era of limited resources and increased accountability, … additional fund balance to finance operations. In addition, the unemployment reserve is overfunded. … exceeding statutory limits by almost $1.7 million. In addition, the district’s tax certiorari reserve appears to …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Accounts Payable Advisory No. 63
… in the Statewide Financial System (SFS) Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.B - … Codes Guidance: In the SFS, the category code is used to identify the specific goods or services that are being … refer to GFO, Chapter XI-A, Section 1.B - Category Codes for more information. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codes