Search
Opinion 96-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … the same amount previously paid annually for principal on obligations issued to finance a fire truck. The … which has recently made the final debt service payment on a bond issue for the purchase of a fire-fighting vehicle. …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Comptroller DiNapoli Releases Municipal Audits
… (Westchester County) The town’s general, sewer and water funds all had a deficit fund balance at some point from 2009 … were able to eliminate accumulated deficits in these funds by the end of 2013, they have not developed a multiyear … budgeting practices or the level of unexpended surplus funds to maintain. The board adopted budgets that were not …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Opinion 2002-7
… discussed in the opinion. LIBRARIES -- Appropriations and Expenditures (necessity for referendum when expending … reserve fund moneys) -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund … to public libraries, that monies received from taxes and other public sources for library purposes shall be kept …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 88-70
… systems. However, bond resolutions or expenditures from capital reserve funds in connection with the improvements may … of express statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; … for a type of, as opposed to a specific, capital improvement is subject to permissive referendum requirements …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Comptroller DiNapoli Releases Municipal & School Audits
… while the village had over $1.1 million in surplus funds available at the end of 2022-23 to use toward … As a result, the board approved the use of taxpayer funds without having support to show funds were being expended for legitimate village purposes and …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… total net assets declined by approximately $9 million, and cash declined from $4.1 million to $1 million. Officials also …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… which averaged $4 billion annually from FY 2023 through FY 2025 in the adopted budget in June 2021, were narrowed … in FY 2023, $3 billion in FY 2024, and $3.3 billion in FY 2025, fueling gaps that could total more than $5 billion … FY 2023 and exceed $1.1 billion annually beginning in FY 2025. In addition, housing and homeless support enhancements …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… federal fiscal year (FFY) 2019 to 40th in FFY 2020 among states, according to a report released by New York State … taxes New Yorkers paid and the spending the state received has fluctuated, but it remained consistently negative over … compensation and relief payments to households, which was more than 20% of spending in this category. New …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backState Comptroller DiNapoli Releases Municipal Audits
… County) The board did not provide adequate oversight of district financial activities. The board did not establish compensating controls over the work of the treasurer, who was responsible for receiving and … claims prior to payment and conduct an annual audit of the treasurer’s records. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… auditor also relied on other district officials to perform her job responsibilities and did not ensure district …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… be the last day of the fiscal year associated to the funds being used. The Comment Status must be “Active” on the … Amount for the OP transaction, and is the amount of funds which must be reserved (see XI.2.C Contract Funds Reservation , for additional information). The OP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewTown of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160DiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftCity of Glen Cove – Budget Review (B7-16-12)
… 31, 2006. New York State Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Accounts Payable Advisory No. 37
… agencies had not reconciled charges timely and because the funds were lapsing, OSC and SFS had to perform special … use of the credit cards and to ensure agencies to not lose funds at the end of next fiscal year end. As a reminder, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsNYS Common Retirement Fund Announces Third Quarter Results
… March 31, 2017. … The New York State Common Retirement Funds CRF overall return in the third quarter of state fiscal …
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsDiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft
… the criminal probe. “Mr. Dunkel diverted more than $87,000 in public money meant to promote immunization of children … his position as head of the American Academy of Pediatrics in New York, Dunkel defrauded taxpayers and stole over … Academy of Pediatrics, District II (AAP-II), was charged in Albany City Court with grand larceny and several counts of …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-and-schneiderman-announce-arrest-87k-contractor-theftComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Endicott , Village of Hempstead , City of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal … The village’s tentative budget exceeds the property tax levy limit. Village of Hempstead – Budget Review (Nassau …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Costs to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… that should have been allocated to the Insurance Division. Management intends to correct this understatement of the …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Comptroller DiNapoli Releases School Audits
… completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant Central School District , …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1