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Village of Spencerport – Financial Management (2013M-134)
… estimates of revenues, expenditures and the amount of fund balance to be used to fund operations. The Board consistently overestimated … a result, although the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Carlisle – Fund Balance (2017M-106)
… Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has … the Town’s objectives and goals for using the accumulated funds. General fund balance totaled $623,000 at the end of … and acceptable level for fund balances for all Town funds, and adopt a fund balance policy that reflects these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Carthage Central School District – Financial Condition (2014M-138)
… 31, 2013. Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and … Denmark and Diana in Lewis County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Ellicott – Fiscal Stress (2013M-269)
… over-estimated revenues. Key Recommendations Monitor the availability of unexpended surplus and actual revenues …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269DiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… and missions and within sectors ranging from software and manufacturing to healthcare and renewable energy generation. … technology, transportation, business services and manufacturing companies. The Fund will build a portfolio of …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesDiNapoli Releases January State Cash Report
… Through the first 10 months of the fiscal year, All Funds receipts totaled nearly $126.5 billion, a decline of … by lower than anticipated miscellaneous receipts. All Funds spending totaled nearly $121.5 billion through Jan. 31, … (up $2 billion primarily from federal sources). All Funds spending was $791.5 million lower than the latest …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportDiNapoli Releases November State Cash Report
… the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportDiNapoli Releases August State Cash Report
State tax collections totaled $282 billion for the five months ended in August $133 million above updated projections primarily due to double digit growth in business tax collections according to the state cash report issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-releases-august-state-cash-reportDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. "We're three months … $640.8 million or 10.9 percent), but was partially offset by an increase in business tax collections (up $266.6 million … according to the state cash report issued today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionTitle IV-E Foster Care – Federal Funding and New York
… in Title IV-E funding in FY 2025 and $295 million in FY 2026, all of which is allocated to the Administration for … care census has decreased by nearly 40 percent since June 2015, there still remain 6,500 children in foster care … 21.2 21.1 Total IV-E Funding $ 298.8 $ 295.4 Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… administers 11 State and federal grant programs aimed at crime prevention and control. Among these public … – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York City. In previous …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followThe Common Retirement Fund – Employer Contributions and Rates
… valued at $273.1 billion as of March 31, 2025, has three main sources of income (assets): Investment income Employer … the money used to pay NYSLRS benefitslearn about its three main sources of income assets …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundOpinion 89-42
… term United States Treasury bills issued in book-entry form, which are registered in the name of the village, under … inscribed in the name of the municipal corporation or fire district , shall be purchased through, delivered to and held … Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 92-32
… property for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL … for fair and adequate consideration, to an historical society for restoration and preservation. The town, by local …
https://www.osc.ny.gov/legal-opinions/opinion-92-32DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… larceny, a misdemeanor, and agreed to pay full restitution plus $500 to cover the village of Delhi’s insurance deductible in lieu of three years’ probation plus one year conditional discharge. “Ms. Barnes used public … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfSelected Aspects of Discretionary Spending
… documentation. Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingSexual Offender and Management Treatment Act Program
… currently being civilly confined. The Office uses three psychiatric centers, Central New York Psychiatric Center, St Lawrence Psychiatric Center and the Manhattan …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance that 2018-19 … supported. Key Recommendations Adopt an ECA fund policy to ensure that funds are properly collected, receipted, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mWhite Plains City School District – Financial Management (2020M-71)
… maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and District officials did not … maintained reasonable levels of fund balance and reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… 1 Cattaraugus-Little Valley Central School District – Financial Management (2016M-61) , which was released in June …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-management