CHARLOTTE, N.C.—Bank of America Corp. Chief Executive Brian Moynihan called the $4 billion miscalculation discovered by the company last month \”disappointing,\” in his first public comments about the error that caused a surprise delay in its long-awaited dividend plans. The issue, which didn’t affect the company’s earnings, \”was disappointing to you, and disappointing to all of us,\” Mr. Moynihan said at the company’s annual meeting here. The bank plans to \”make it right,\” noted Charles Holliday, Bank of America’s chairman.