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Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)

… and prepared and signed his compensation checks without a Board member or Department official confirming the payment … action. Appendix B includes our comments on issues raised in the Department’s response. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0

Greece Central School District – Procurement of Professional Services (2024M-129)

… 30, 2024: Officials did not seek or provide documentation to support the competition process for 33 professional … 2006 without seeking competition. Officials did not adhere to the District’s written policies and procedures. For …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024m

Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)

… an appropriate manner, they did not always appropriately inventory and safeguard IT equipment or maintain sufficiently … were missing either a serial number or tag number. The fixed asset report did not contain serial numbers for 435 devices; …

https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment

Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … valued at $11,397 were not included on the inventory list and could not be located. Richfield Springs Central … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …

https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-audits

Central Square Central School District – Fund Balance (2022M-196)

… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196

Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)

… BOCES’ capital asset records were not complete or accurate to ensure that assets were accounted for and protected from … with our recommendations and indicated that they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103

LaFargeville Central School District – Financial Condition (2016M-216)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $11 million. Key … result in the appropriation of fund balance that will not be used. Formulate a long-term multiyear capital and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… Objective Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll … were properly reviewed and approved, supported and for appropriate School purposes. Key Findings School … for disbursements to be made for non-School purposes and accounting records being altered without detection. Key …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

Amani Public Charter School – Purchasing and Claims Approval (2025M-11)

… Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required by School … not approve, and the Board Treasurer did not review any of the 35 charges tested, totaling $9,126.Also 28 out of 35 …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11

Contact Information

… Thank you for your email. We have received your email. Return to Contact Us Page … Receive Message …

https://www.osc.ny.gov/unclaimed-funds/claimants/contact-information

Unclaimed Funds by County and Region

… Click on the regions below to view unclaimed funds by county and region Unclaimed Funds by …

https://www.osc.ny.gov/unclaimed-funds/map

Opinion 93-33

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …

https://www.osc.ny.gov/legal-opinions/opinion-93-33

State Comptroller DiNapoli Releases Municipal Audits

… treasurer has not filed the district's annual financial report since 2012. City of Yonkers – Procurement of …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2

CUNY Bulletin No. CU-288

… Hourly employees who work 950 or more hours during the calendar year of January 1 through December 31, 2006 receive … Same as above Earn Code: HSD Amount: Applicable Amount Payroll Register and Employee’s Paycheck/Advice The Earn Code HSD and the amount paid will be displayed on the payroll register. The earnings description “HB Buyout” and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-288-payment-cuny-nurses-health-specialty-differential

City of Salamanca – Selected Financial Activities (2015M-284)

… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and … did not submit casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did not enforce the …

https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … approved. However, the board did not ensure the service contract with the Coeymans Hollow Volunteer Fire Corporation … was not sought and had officials worked with the New York State Office of General Services to use a state contract the …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases Audits

… or manage reserve funds according to applicable laws or best practices. The board did not define the financial … officials do not have assurance that they received the best value for this property. Auditors noted similar …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-audits

Taxes – 2021 Financial Condition Report

… 2020-21, reported New York State tax collections decreased by 0.6 percent, primarily reflecting the adverse economic … SFY 2016-17 and declined 10.6 percent from the previous year. A 24.4 percent growth in personal income tax collections, buoyed by an estimated 6.8 percent increase in securities industry bonuses, tempered the overall …

https://www.osc.ny.gov/reports/finance/2021-fcr/taxes