Goldman Sachs was penalized for failing to diligently supervise a wide range of its swap dealer activities, and "for unprecedented failures regarding swap data reporting," the commission said. The order announced Friday also includes Goldman Sachs taking steps to develop a written remediation plan and retain a consultant to advise on and assess its remediation plan. JPMorgan was fined for violations related to swaps reporting, while Bank of America was penalized over "failing to diligently supervise swaps reporting and failing to comply with swaps reporting obligations," the commission added.