Search
Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… adopt reasonable budgets for the general, water and sewer funds. Inaccurate budgeting and lack of monitoring have … caused fund balance to decline in the general and sewer funds. While the Village’s funds currently have positive unexpended surplus fund …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… and four Board members. The Town’s major operating funds’ expenditures were approximately $145 million in 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … County) The board did not procure a $748,676 pumper truck in accordance with statutory requirements and good business … and economical manner. District officials could not show they sought competition or properly used a valid …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsTown of Ontario – Board Oversight and Information Technology (2013M-105)
… Purpose of Audit The purpose of our audit was to review Board … payroll, to ensure that the Town has properly classified its Fair Labor Standards Act (FLSA) exempt employees, and … of significant fund balances in the general and water funds and, conversely, dangerously low fund balance in …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… 645 students and 190 employees. The District’s general fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings The District’s fund balance exceeded the statutory limit for two out of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… almost $3.3 million at the end of 2012. Unexpended surplus funds in the general fund at the 2012 fiscal year end equaled … balance policy governing the level of unexpended surplus funds to be maintained in the Town's operating funds. Develop and adopt a comprehensive multi-year financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… It has consistently been ranked as one of the best managed and best funded plans in the nation. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… half of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the First Quarterly Update by $2.4 … billion above the state Division of the Budget’s (DOB) latest financial plan projections through Sept. 30. However, … through last September, but $560.2 million below DOB’s latest financial plan projections. The large year-over-year …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionState Agencies Bulletin No. 422.1
… the AC3197 request to the [email protected] email. One form should be submitted for each check date. Requests can be processed up to five business days following the check date per the … or AC1476-P to the [email protected] email at the same time as the AC3197 submission. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsDiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… employment and economic growth may present a challenge in the coming months, along with the potential impact of … were nearly $3 billion higher than the same period in SFY 2024-25, reflecting, in part, the 24.9% increase in … increased by $34.1 million, or 1.7% in the month of June. Business taxes, which included collections from the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterOpinion 95-28
… conditions specified in the letter of credit (see Uniform Commercial Code §§5-103[1][a]; 5-114[1]). The issuing bank's … and the beneficiary of the letter of credit (see Uniform Commercial Code §§5-109[1][a], 5-114[1]; Gillman v Chase …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli Releases Report on NYS Executive Budget
… to be 1.3% in 2024 with a slight increase of 1.9% in 2025. For State Fiscal Year (SFY) 2024-25, All Funds revenues …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetDiNapoli Releases Analysis of Enacted State Budget
The Enacted Budget for State Fiscal Year SFY 202526 is projected to total $254 billion a 52 increase in spending at a time when new federal actions on funding and policy may change the relationship between the federal government and states
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetOpinion 2001-3
… funds for general village purposes. 1 February 22, 2001 Donald H. Myers, Mayor Village of Moravia 1 For informational …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Riverside clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her household expenses, State Comptroller Thomas P. … used village funds to date on Match.com. She was able to do so because village officials provided no oversight of her …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… State Taxation & Finance Division of Treasury - Accounting PO Box 22119 Albany, NY 12201-2119 Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsOpinion 2005-4
… general words of an earlier enactment (see, e.g., People v Doe , 117 Misc 2d 35, 457 NYS2d 399, citing Bush v Salerno , …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Bowmansville Volunteer Fire Association, … debit withdrawals ($67,303) and check payments ($78,441) to questionable businesses in which there was no evidence … use, access and loss. Auditors found town officials have not implemented comprehensive procedures for managing, …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Investment in Upstate Company Returns $33.8 Million to State Pension Fund
… The New York State Common Retirement Fund (Fund) received a $33.8 million return from its investment in Autotask, an IT company located near Albany, according to New York State Comptroller Thomas P. DiNapoli. The Fund …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-investment-upstate-company-returns-338-million-state-pension-fundVillage Official Heading to Prison for Stealing More Than $100,000
… Oswego County District Attorney Gregory Oakes announced today that Margaret Bailey, the former clerk-treasurer of the … crime calls for state prison, which is what she received today.” Bailey used various village accounts to write … DiNapoli and Oswego County DA Gregory Oakes announced today that Margaret Bailey the former clerktreasurer of the …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000