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Comptroller’s Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2014-15, July 2014
All Governmental Funds tax collections through the first quarter were $1.3 billion higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2014-15.pdfComptroller's Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2013-14, July 2013
All Governmental Funds tax collections through the first quarter were $321 million higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2013-14.pdfCity of Long Beach – Budget Review (B17-7-9)
… from our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9City of Long Beach – Budget Review (B21-7-6)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are … or resolve recommendations from our budget review issued in May 2020. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Chenango … procedures related to the timekeeping system, enforcement is handled at the departmental level and has resulted in …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsOpinion 88-58
… GENERAL MUNICIPAL LAW, §6-c(8): An expenditure for the construction of a highway garage made from a capital reserve fund established for the construction of town buildings would be subject to permissive … town to expend $40,000 from a capital reserve fund for the construction of a highway garage. You have indicated that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Comptroller DiNapoli Releases School Audits
… and the Richfield Springs Central School District . “In an era of limited resources and increased accountability, … officials have consistently overestimated expenditures by a total of $19.7 million and increased the tax levy by 11.5 … budgeting practices generated approximately $14 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… thousands of dollars that were meant to keep snowmobile trails and the community safe. We have zero tolerance for … New York state and Fulton County to maintain snowmobile trails in the Adirondacks. Daley was the organization’s …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitDiNapoli: Former Town Clerk Pleads Guilty to Stealing Nearly $4,000 From Town of Lincoln
… personal use. Becker pleaded guilty before Judge Stephanie Palmer in the Town of Lenox Court. She was ordered to, and …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincolnXI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… against the original agreement that: modifies the Expire Date in SFS to be the day prior to the effective date of the reassignment; and reduces the Contract Amount in … between the contract transactions. The contract Begin Date in SFS will be the effective date of the reassignment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an … or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. Upon … It is also the intent of OSC to limit the number of state bank accounts and the services provided to the minimum level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewSelected Employee Travel Expenses
… selected for review were appropriate. For a track coach, however, University officials did not enforce Office … balances to be returned on a timely basis. The track coach routinely overestimated the amount of advance funds … he had over $87,000 in outstanding advances. Also, the coach consistently returned unused advance funds more than 2 …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesControls Over Cash Advance Accounts
… travel, and other funding needs such as confidential and change allowances. As of March 31, 2012, Parks was authorized … Petty Cash (including 10 “sub-accounts”) - $185,000; Change Fund - $246,590; Confidential Fund - $1,500; and … notifying the Office of the State Comptroller (OSC) of the change. Two funds had shortages that originated prior to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… 31, 2012. Background The Town of Sullivan is located in Madison County and has a population of approximately … The Town Clerk is also the appointed Receiver of Taxes. In 2012, the total tax warrant was approximately $9.9 … million. Key Findings The Town has excessive fund balances in the general – outside village, highway – town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267City of Lockport -- Budget Review (B18-1-10)
… review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10DiNapoli Urges Companies to Join Workplace Pledge to Fight Antisemitism
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), sent letters to 50 major portfolio companies, including Tesla … letters to the 50 companies, DiNapoli called on the rest of the Fund’s portfolio companies to join the ADL pledge. …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-urges-companies-join-workplace-pledge-fight-antisemitismState Comptroller DiNapoli Releases School Audits
… , East Aurora Union Free School District and the Kiryas Joel Union Free School District . "In an era of limited … apparently unaccounted-for cash totaling $3,563. Kiryas Joel Union Free School District – Financial Condition and … East Aurora Union Free School District and the Kiryas Joel Union Free School District …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsNYS Common Retirement Fund Reports Second Quarter Results
… New York State Common Retirement Fund’s (Fund) estimated return in the second quarter of the State Fiscal Year … real estate and real assets (7.6 percent) and absolute return strategies and opportunistic alternatives (4.0 … accountability and transparency. Quarterly rates of return provide a snapshot of performance over three months …
https://www.osc.ny.gov/press/releases/2018/11/nys-common-retirement-fund-reports-second-quarter-resultsDiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… from credits associated with the Pass-Through Entity Tax (PTET) and property tax relief. Year-to-date consumption and … million below DOB’s latest financial plan projections. PTET collections in Dec. 2022 were $443 million lower than … higher than last year at the same time, primarily due to PTET collections, higher than anticipated tax collections and …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionDiNapoli: State Tax Collections Continue to Exceed Projections
… received in the same period last year, spurred in part by a $13.5 billion year-to-year increase in personal income tax … addition, PIT collections received from final returns and extension requests associated with annual filings increased … The state’s General Fund ended the first quarter with a balance of just under $15.5 billion, $5.8 billion higher …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projections