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State Comptroller DiNapoli Releases School District Audits
… Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39) While the board and BOCES officials properly established reserve funds, they did not transparently fund the reserves or use or maintain reserve funds at reasonable levels. The board and officials used …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… and bridge projects have been shortchanged because the state continues to use money in the Dedicated Highway and … debt from past projects and cover the operating costs for state agencies, according to a report by New York State Comptroller Thomas P. DiNapoli. Similar concerns were …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… deductible from federal taxes. Tax receipts exceeded the latest Financial Plan forecast by $12.9 billion over the … year, and $386.2 million higher than anticipated in the latest projections but $1.1 billion higher than initially … year for the same period and $217.7 million higher than latest projections and nearly $1.5 billion higher than …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… for processing refunds in AP: When the refund relates to a contract payment, the adjustment voucher will restore the contract value. For 1099 reporting, the adjustment voucher … maximize the use of federal funds and minimize the use of State funds. OSC has developed a table to assist agencies in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsComptroller DiNapoli Releases Municipal Audits
… also determined that the board did not properly plan for the funding of and spending from reserves. In addition, … funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 and … Although the city appears to have budgeted sufficiently for termination salary payments for the 2020-21 fiscal year, …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… New York State’s Environmental Facilities Corporation (EFC) has … projects remain in the pipeline, according to a report by State Comptroller Thomas P. DiNapoli. “The Environmental … EFC does not report on completed projects and no list is publicly available to track project spending and the …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… New York State Comptroller Thomas P. DiNapoli today announced that … the Paris Agreement's goals. As a result, the New York State Common Retirement Fund's (Fund) has withdrawn the … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsState Comptroller DiNapoli Releases Municipal Audits
… office completed audits of Town of Colchester , Town of Greene , Town of Kortright , City of Poughkeepsie and … total fund balance to increase by 50 percent. Town of Greene – Budget Practices (Chenango County) The board did not …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… their greenhouse gas emissions (GHG) and regularly report on their progress toward meeting their goals, New York State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. In response to the agreements, … opportunities for the Fund’s investments. As part of his comprehensive Climate Action Plan to protect …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… all checks, money orders, etc. and a printout of the SFS Regular Deposit screen, showing Business Unit, Deposit ID and … check, submit only the check and a printout of the SFS Regular Deposit screen. For a deposit associated with …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsSubmitting Your Payment – Legacy Reporting
… check to: Member and Employer Services Bureau NYSLRS 110 State Street Albany, NY 12244-0001 Overpayments If you use …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… Dennis Brown pleaded guilty to stealing $240,000 in public funds and must now pay full restitution. The thefts were … taxpayer money, but instead he treated the town’s funds like a personal piggybank, pocketing over $240,000,” … card to pay for numerous personal expenses. He used public funds to pay for groceries, cooking classes, liquor store …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000Comptroller DiNapoli Releases Municipal Audits
… part of the town’s operations, reducing unexpended surplus funds in the general fund from more than $304,500 as of Jan. … proceeds for capital projects with the town’s operating funds. Village of Round Lake – Budgeting Practices and … substantial financial decline in both the water and sewer funds. The board also adopted budgets that appropriated more …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2Village of Leicester – Financial Management (2025M-7)
… by rental and interest income, real property taxes, State aid and sales tax, while the water fund is funded … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Social Services Block Grant – Federal Funding and New York
… a cost-saving tool which consolidated smaller federal and state funding streams into a single block grant. Each state may determine which population and services to support. New York State has an income eligibility of 200 percent of the federal …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-services-block-grantTown of Solon - Financial Management (2018M-233)
Determine if the Board established a fund balance, reserve policy and long-term plans to address Town’s operational and capital needs in general & highway funds
https://www.osc.ny.gov/files/local-government/audits/pdf/solon.pdfAC2686 - Report of Abandoned Property
A detailed list of the funds that you’re transferring. Complete each field with accurate data, which increases the likelihood of locating each claimant’s prope
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ac2686.pdfSagaponack Common School District - Fund Balance Management (2018M-53)
… report - pdf] Audit Objective Determine whether the Board of Education (Board) appropriately managed the Sagaponack … Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the ensuing year’s … budgets with appropriations that are realistic and based on historical trends or other known factors. Review reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… or Company membership adequately reviewed or approved all bills/claims prior to payment. The Treasurer did not … not responsible for receiving and maintaining custody of all Company funds. The Treasurer did not prepare a budget or … annual operations. Key Recommendations Review and approve all bills/claims prior to payment to ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialJustice Court Fund: Invoice Billing Program
… All town and village justice courts and municipalities participate in our Invoice … justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-program