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Opinion 88-70
… are neither permitted nor required by statute are improper and without effect, and that municipal moneys may not be expended for such … lease of city real property; Municipal Home Rule Law, §§23 and 24, requiring mandatory or permissive referenda, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… revenues in the general fund for the 2020 through 2022 fiscal years; did not provide budget status reports, or a …
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
… today by State Comptroller Thomas P. DiNapoli. “The latest numbers are good news for the city, thanks to strong … 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 …
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
… Historic relief funds from the federal government, provided in response to … outcome for all Americans. “The influx of federal relief funds was critical to helping states manage through the … done to achieve a more equitable distribution of federal funds to New York.” For every tax dollar paid to Washington, …
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
… New York State Comptroller Thomas P. DiNapoli today announced … The board also did not audit district claims prior to payment and conduct an annual audit of the treasurer’s …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May … The supervisor also did not provide the board with records for the annual audit, as required. Had the accounting records … cases totaling $175,940 were excluded from the annual report. In addition, the court and trust register did not …
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
… information). This section provides guidance on State agency creation and submission of these transactions in the … in the EDSS. This document should be maintained by the agency to demonstrate the State Comptroller’s approval of the … purchase order. After OSC’s review and approval, the agency will be able to create and dispatch the purchase order …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewTown of Wawayanda – Financial Operations (2024M-160)
… – September 17, 2024. We extended our audit period back to January 1, 2019 to analyze financial trends. Understanding the Program The Board must provide oversight to ensure financial operations are properly managed. The …
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
… over $20,000 in Fire Company funds, following an audit and investigation by State Comptroller Thomas P. DiNapoli and … said. "We will continue to aggressively investigate these cases to bring justice to those who take money from these … to the District Attorney's Office." Wharton is due back in court on April 18 before Canandaigua City Court Judge Stephen …
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)
… has budgeted $1.9 million for building permit revenues, an increase of $520,536 over the 2016 estimate. This increase is associated with building permit applications that …
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
… “This is an egregious abuse of public funds, and our latest joint effort with Comptroller DiNapoli to ensure that … filing a complaint online at investigations@osc.ny.gov ; or mailing a complaint to: Office of the State … Investigations Unit, 110 State Street, 14th floor, Albany, NY 12236 or the Attorney General’s Office at 1-800-996-4630. …
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 , … DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
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
… Purpose To determine whether the Department of Financial Services … is reporting its assessable expenses accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit … in $229,662 assessed to the Banking Division that should have been allocated to the Insurance Division. Management …
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
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … The board adopted budgets which overestimated expenditures by more than $11 million over a three-year period. During … to reduce the retirement contribution reserve account by appropriating approximately $1.7 million in excess funds …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1XVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… restored. Cash Advances Eligible cash advances which have not been transferred (through AP journal voucher) to a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… with hiding her mother’s death from the retirement system to steal over $50,000. She was wrong and now will be held accountable,” DiNapoli said. “I am grateful to Orange County District Attorney Hoovler and the New York … Brockett and released on her own recognizance. She is due back in court on July 8, 2021. Since taking office in …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsCollection and Use of the Motor Vehicle Law Enforcement Fee
… Purpose To determine whether the Department of Financial Services … and distributed Fee revenue. However, the Department could better ensure that all Fees are remitted by the insurance … companies. Division employees visit grantees to monitor how they are using funds, but do not review documentation …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-fee