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Lyons Central School District – Multiyear Planning (2015M-337)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for … Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Bethlehem Central School District – Credit Cards (2017M-41)
… Purpose of Audit The purpose of our audit was to determine if District credit card claims … adequately supported, audited prior to payment and paid in a secure and timely manner for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41DiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… from pension payments made by the New York State and Local Retirement System (NYSLRS) to the defendant’s father who had passed away in 2019. Richard Gaines Jr., 51, of Daytona Beach, Florida, was arraigned today before Judge … made ATM withdrawals in the states of New Jersey, Georgia and Florida. Gaines Jr. surrendered to NCDA Detective …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherAnnual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfTown of Owasco – Financial Management and Procurement (2021M-70)
Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2021-70.pdfPompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pompey-hill-district-2021-136.pdfComptroller DiNapoli Releases School Audits
… oversight of the activity funds’ disbursements. Of the 330 disbursements totaling $281,000, auditors found 72 …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Opinion 2002-5
… a period of probable usefulness of twenty years for a new recreational area of not less than 50 acres or an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 91-36
… the town parks are financed by town-wide taxes, they are open to all town residents, including residents of the … expenses of existing parks (see, e.g., 1988 Opns St Comp No. 88-21, p 37; 1980 Opns St Comp No. 80-566, p 159; 1978 Opns St Comp No. 78-858, …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… the United States Attorney for the Southern District of New York, Shantelle P. Kitchen, the Special Agent in … Thomas P. DiNapoli, New York State Comptroller, and George Beach, Superintendent, New York State Police, announced that … used it to keep his own private businesses afloat and pay his personal bills. Thanks to our law enforcement …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Long Beach City School District , Lynbrook Union Free … spend approximately $60 billion in federal, state and local funds. For additional background or a comment on a … to store the district’s cash receipts is not locked during business hours. Because the cabinet is located in a corridor …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Opinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time … that any county, except a county wholly contained within a city, and every city having a population of a million or more …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 89-36
… Subdivisions four and eight further provide that: [i]n the event that the authorization by such governing board of the … minimum period of maturity . [emphasis added] Thus, in the event the authority to issue obligations for a capital …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 2007-5
… This opinion represents the views of the Office of the State Comptroller at the time … -- Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve … reconstruction or acquisition" of a specific or type of "capital improvement," or (2) the acquisition of a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5IX.7.E Disaster Assistance – IX. Federal Grants
… Recovery - Planned activities as approved by FEMA The Project Costing (PC) and Commitment Control (KK) Modules in … transferring the costs into the Event or grant project(s). If an agency needs to use an agency specific project, … Additional information can be obtained from each agency’s DOB Examiner. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… as a Banking Development District (BDD) and deposited $10 million in public funds to the bank. The BDD program, … and credit unions to open or maintain a bank branch. The $10 million in public funds for Spring Bank will support their … this important milestone possible.” New York State Senator Andrew Gounardes said , “Every New Yorker deserves access to …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newTown of Nanticoke – Financial Condition Management (2017M-186)
Town of Nanticoke Financial Condition Management 2017M186
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Plattekill Library – Budgeting Practices (2017M-95)
… on all information available at the time. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Total Spending – 2022 Financial Condition Report
Comparing spending to revenue provides an indication of the States ability to support continuing programs
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spending