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Churchville-Chili Central School District – Financial Management (2015M-354)
… of the reserves to date, as required by the reserve funds policy. Key Recommendations Adopt budgets that reflect …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brighton Central School District – Separation Payments (2016M-119)
… Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools … officials did not have written policies or procedures in place to provide guidance to employees and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Northeastern Clinton Central School District – Payroll (2016M-76)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Town of Broome – Purchasing and Justice Court (2014M-255)
… a population of approximately 960. The Town is governed by an elected five-member Town Board. The Town does not have …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
The purpose of our audit was to review the Supervisors financial records and reports for the period January 1 2012 through July 8 2014
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220State Comptroller DiNapoli Statement on New York City Preliminary Budget
… the city’s finances are improving. Over $3 billion in better than projected revenue and $2.4 billion allocated … June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetVillage of Earlville – Collections (2024M-128)
… issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Wallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126About NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement … Report for additional financial information about the Fund’s performance and position, and read our Fact Sheet for the …
https://www.osc.ny.gov/retirement/about-nyslrsComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… Justice Court. As Treasurer, the defendant was responsible for maintaining the Fire Department's bank account and … complaint alleges that he used his position as Treasurer for the Croton-On-Hudson Fire Department to steal and conceal … with the state's two percent tax on fire insurance. For years, Munson was able to conceal his ongoing theft by …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireNew York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2021
This report examines the flow of funds between the federal government and the states for the Federal Fiscal Year (FFY) ending September 30, 2021, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-federal-fiscal-year-2021.pdfOpinion 2002-16
… site was established by the not-for-profit corporation and is located in a building within the village/town leased by … corporation or association, or private undertaking. There is no exception to this prohibition for not-for-profit … , 28 NY2d 80, 320 NYS2d 29; Opn No. 86-70, supra ). It is also well established that, except where constitutional …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 95-32
… (use of model security and custodial agreements provided by the Comptroller's Office) STATE COMPTROLLER -- Powers and … LAW, §§10, 11: A local government is not required by law to enter into security and custodial agreements identical to the models prepared by the Office of the State Comptroller. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 91-51
… to any other county fund in the manner prescribed by General Municipal Law, §9-a. You ask whether a county … district. County sewer districts are governed generally by article 5-A of the County Law. The cost of establishing and maintaining the district may be financed by means of special ad valorem levies (County Law, §270) or …
https://www.osc.ny.gov/legal-opinions/opinion-91-51State Agencies Bulletin No. 1692
… late submission of Form AC230 (Report of Check Return for Refund or Exchange) and the impact on the employee’s 2018 … Affected Employees Employees who have a salary refund (AC230) submitted and processed after the December 28, … late submission of Form AC230 Report of Check Return for Refund or Exchange and the impact on the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-instDiNapoli: Wall Street Bonuses Fell 44% in 2008
… Cash bonuses paid by Wall Street firms to their New York City employees declined by 44 percent in 2008 in response to record losses suffered by the securities industry, according to an estimate released …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … a funding source. The board also increased real property taxes by $2.6 million over the last three years despite … criminal history background checks on nine out of 157 employees tested. Hornell City School District – …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… has not established a formal process for staying current on system cybersecurity threats. Water plant officials do not …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits