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DiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… which was $3.6 billion, or 6.2%, lower than last year for the same period, primarily due to lower Medicaid …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesOpinion 88-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (referendum requirements for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway Garage … $40000 from a capital reserve fund for the construction of a highway garage …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Controls Over Cash Advance Accounts
… used Petty Cash Account funds totaling over $4,600 for employee payroll advances, which is prohibited by the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsComptroller DiNapoli Releases School Audits
… manage the financial condition of the general and school lunch funds. The general fund had deficits in the last three years while the school lunch fund had deficits in the last two years. Auditors also project both the general and school lunch funds to end the 2013-14 fiscal year with deficits of …
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
… “Any violation of the public’s trust for personal gain is unacceptable. Thanks to our partnership with District …
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
… York State Police today announced the plea and sentence of Amy Becker, former Clerk for the Town of Lincoln, for stealing nearly $4,000 from the Town. The plea was the result of a joint investigation between Comptroller DiNapoli’s … York State Police today announced the plea and sentence of Amy Becker former Clerk for the Town of Lincoln for …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincolnDiNapoli Urges Companies to Join Workplace Pledge to Fight Antisemitism
… Fight Antisemitism. DiNapoli announced his action Saturday night at the Stand With Israel event at the Hampton Synagogue …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-urges-companies-join-workplace-pledge-fight-antisemitismDiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… which was $7.8 billion, or 5.5%, higher than last year for the same period. All Funds spending through December was …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionXI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… agency must notify the vendor when reassigning a contract to another agency or department. Where a reassigned contract was subject to prior approval by the Office of the … transmit two transactions for agency reassignment of a contract: An amendment transaction against the original …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsDiNapoli: State Tax Receipts Exceed Initial Projections By $7.2 Billion Through First Six Months
… State tax receipts in State Fiscal Year (SFY) 2021-22 exceeded the Enacted Budget Financial Plan forecast … collections from the higher tax rates included in the SFY 2021-22 Enacted State Budget. Personal Income Tax (PIT) … Enacted Budget Financial Plan Report, State Fiscal Year 2021-22 COVID-19 Relief Program Tracker Track state and local …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-state-tax-receipts-exceed-initial-projections-72-billion-through-first-six-monthsXIV.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-overviewTown 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 … to the Town and County in a timely manner. Tax collection money was not properly secured in the Clerk’s office and … adequate internal controls to ensure that tax money collected is recorded and deposited in an accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267DiNapoli: State Tax Collections Continue to Exceed Projections
… billion from April through June, the first three months of the 2021-22 State Fiscal Year, according to the monthly … “The state is rebounding from the economic impacts of the COVID-19 pandemic,” DiNapoli said. “Strong tax collections, coupled with an unprecedented infusion of federal aid, give the state an opportunity to improve its …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… its charter, which only authorizes transfers from surplus funds to other funds. The Council has not established a claims auditing …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… accounted for during the period July 1, 2014 through June 30, 2017. Background The Saranac Lake Central School … 1,200 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $30.5 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraCleveland Hill Union Free School District – Financial Management (2017M-235)
… through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in … Cleveland Hill Union Free School District Financial Management 2017M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Greenville Fire District #1 – Board Oversight (2014M-376)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial operations for the period January 1, 2013 through July 10, 2014. Background The Greenville Fire District #1 is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Orange Lake Fire District – Budgeting Practices (2015M-146)
… on reasonable assumptions using historical trends, actual expenditures or both. Evaluate the amounts budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general highway and sewer district fund balances and reserves and has multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208