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Village of Earlville – Collections (2024M-128)
… – pdf] Audit Objective Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited … issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each … (46 percent) totaling $77,093 in a timely manner. New York State Village Law (Village Law) Section 4-408(b) requires …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Wallace Fire District – Board Oversight (2024M-126)
… complete report – pdf] Audit Objective Determine whether the Wallace Fire District (District) Board of Fire Commissioners (Board) … and economical manner. For example, the Board did not use competitive methods to purchase a used 2008 brush truck (mini …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126About NYSLRS
… retirement systems in the world, administering benefits for more than 1.2 million members, retirees and … head of NYSLRS. As fiduciary, the Comptroller acts in the best interests of NYSLRS members, retirees and beneficiaries … (Fund), which was valued at $273.1 billion as of March 31, 2025. 1 The Fund supports the benefits of current and future …
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
… Comptroller Thomas P. DiNapoli with Westchester County District Attorney Anthony A. Scarpino Jr. and the Village of Croton-on-Hudson Police Department announced the surrender and arrest of Gerald …
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
… of the town or village and promoting the general, commercial and industrial welfare of the town or village … including a day labor hiring site, in order to promote the commercial and industrial welfare of the town or village and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 95-32
… custodial agreements) GENERAL MUNICIPAL LAW, §§10, 11: A local government is not required by law to enter into … a pledge of "eligible securities" having an aggregate market value at least equal to the aggregate amount of the … securities", and 10[3][c], relating to determining the market value of certain eligible securities). Section 11, …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 91-51
… that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund … November 26, 1991 Ronald C. Delo, Executive Director Rockland County Sewer District No. 1 … Whether a county chief …
https://www.osc.ny.gov/legal-opinions/opinion-91-51DiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… York City metropolitan area is the second largest market for venture capital (VC) funding in the United States, with … access to capital, especially as larger deals divert funds from startups hoping to establish themselves and spur growth … again spiked in late 2024. In the first quarter of 2025, the United States saw $92.9 billion in deal activity, …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalState Agencies Bulletin No. 1692
… 2018 (Inst) or January 4, 2019 (Admin) will be reflected in the employee’s 2018 Form W-2 and the agency appropriation will be refunded in full. Unfortunately, there are processing limitations for … The IRS considers overpayments for 2018 that are returned in 2019 to be income in 2018 for reporting purposes because …
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 … workers as the industry shed jobs. The reduction in Wall Street bonuses will cost nearly $1 billion in personal income …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … in the records, making it impossible for officials to determine the condition of individual funds. Elba Fire …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… $3,600 for 155 bills because they allowed an additional grace period after the 30-day payment period and also did not …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… treasurers were not always involved with maintaining club accounting records. Victor Central School District – …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the City of Binghamton , Village of Depew , Village of … – Water System Cybersecurity (Broome County) The city does not adequately safeguard electronic access to the water …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1617
… 2017 (Inst) or January 5, 2018 (Admin) will be reflected in the employee’s 2017 Form W-2 and the agency appropriation will be refunded in full. Unfortunately, there are processing limitations for … The IRS considers overpayments for 2017 that are returned in 2018 to be income in 2017 for reporting purposes because …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1617-processing-2017-salary-refunds-received-osc-after-december-29-2017-instState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Bradford Volunteer Fire Company, Inc. , Town of Conesville , New York State Department of … his office completed audits of the Bradford Volunteer Fire Company Inc Town of Conesville New York State Department of …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsBuffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… fiscal year ends March 31, 2015. About Trillium Group, LLC Trillium Group is a Rochester-based venture capital group …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Tuition Assistance … Chargeback Rates to Localities (Follow-up) (2013-F-28) An initial audit report issued in March 2012, examined … Selected Payments for Special Items for the Period July 1, 2012 through Dec. 31, 2012 (Empire BlueCross and …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Stillwater , Town of Union Vale , Town of Waterloo and the City of Watertown . "In today's fiscal climate, budget … have not provided adequate financial oversight. The board did not audit district claims, and even though the financial … County) The town did not follow the contract provisions when it billed the New York State Department of Parks, …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits