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Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… controls over the Department’s financial operations for the period April 1, 2009 through December 31, 2013. … Fire Department, Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in … County. The Department is governed by a 12-member Board of Directors. It receives foreign fire insurance money and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… T. Finnell, and the New York State Police announced the arrest of Shannon Tiede, the clerk of the Town of Alexander, … T Finnell and the New York State Police announced the arrest of Shannon Tiede the clerk of the Town of Alexander …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsCity of Olean – Budget Review (B17-1-3)
… Purpose of Budget Review The purpose of our budget review was to … revenue and expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are … sources of revenue and expenditure categories in the preliminary budget are not reasonable and, at current rates, …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3DiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… Community Bankshares to consider diversity inclusive of sex, race, ethnicity, age, gender identity, gender expression …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionOpinion 96-22
… §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency and tax stabilization reserve … been established, the unexpended balance in the fund may be transferred only to another capital reserve fund, subject … if the creation of the fund from which the moneys would be transferred was itself subject to permissive referendum. …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 88-51
… and often the replacement of old, worn materials with new material (1988 Opns St Comp No. 88-50, p ; 1982 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-51DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… New York State Comptroller Thomas P. DiNapoli announced today that an … preschool special education provider found it charged the State Education Department (SED) for $2.6 million in expenses … other providers, for the cost of their SEIT programs based on the eligible expenses they report. Providers are not …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… The announcement was made jointly with United States Attorney for the Eastern District of New York Breon Peace; … Investigation, New York; and Nassau County District Attorney Anne T. Donnelly. “Gardner exploited her position … said Comptroller DiNapoli. “I thank United States Attorney Breon Peace, Nassau County District Attorney Anne …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeNYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… New York State Comptroller Thomas P. DiNapoli today wrote to … 10, 2023 The Honorable Joseph R. Biden President of the United States The White House 1600 Pennsylvania Avenue, NW …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… P. DiNapoli today announced the New York State and Local Retirement System (NYSLRS) employer contribution rates for … DiNapoli is also dropping the long-term assumed rate of return on investments from 7 percent to 6.8 percent, … to 24.4 percent of payroll. NYSLRS is made up of these two systems, which pay pension benefits to public employees. This …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredAwarding and Oversight of Statewide Interoperable Communications Grants
To determine if the Division of Homeland Security and Emergency Services awarded contracts to entities that met eligibility requirements and if the Division
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsState Comptroller DiNapoli Releases School District Audits
… and levied more taxes than needed to fund operations. West Islip Union Free School District – Financial Management …
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
… the operating costs for state agencies, according to a report by New York State Comptroller Thomas P. DiNapoli. … for capital construction, while state operations and debt service costs consumed 43% and 40%, respectively. Capital … operational costs increased from 40.8% to 42.8% and debt service payments remained roughly level. In total, $5.3 …
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
… Tax receipts for the first nine months of State Fiscal Year (SFY) 2021-22 continue to exceed … cap on State and Local Taxes, which clouds our revenue picture during this transition period. As we begin the new …
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
… of Appropriation/AP Adjustment Vouchers of this Guide for further information. There are two main reasons for processing refunds in AP: When the refund relates to a … the adjustment voucher will restore the contract value. For 1099 reporting, the adjustment voucher will adjust the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Auditors also determined that the board did not properly plan for the funding of and spending from reserves. In … of estate real property state that the PA shall determine fair market value and sell all real property or cooperative …
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
… to ensure the success of these programs continues.” EFC is a public benefit corporation that provides financing … the next highest spender, and was more than other large states on DWSRF Project Assistance Disbursed, and for … should investigate why some spending has lagged and assess how to encourage more communities to apply for project …
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
… company. "The utilities sector should pay close attention to AEP's commitment to decarbonize its operations," DiNapoli … reduction targets only extended to 2020 and did not show how or whether its long-term emissions were aligned with the … income, real estate and alternative instruments. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsTown 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.pdf