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Windsor Central School District – Cafeteria Operations (2016M-130)

… Purpose of Audit The purpose of our audit was to examine District officials’ management of the school lunch … $36.1 million. Key Finding District officials have taken actions to reduce the school lunch fund’s dependence on the general …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130

Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)

… reviews and certifies the payrolls; however, he does not perform the review and certification prior to the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326

Village of Belle Terre – Audit of Claims (2013M-87)

… which comprises three elected Trustees, the elected Mayor and elected Deputy Mayor. The Village’s operating … Key Finding Generally, the Board conducts a thorough and deliberate audit of claims before payments are authorized …

https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87

Village of Palmyra - Financial Management (2019M-94)

… improper budgeting and accounting practices that resulted in inaccurate accounting records and reports. Key …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94

Town of Cornwall – Financial Condition (2014M-123)

… sufficient revenues to fund expenditures and relied on fund balance to finance operations. The Board has not … adopt structurally balanced budgets with less dependence on using unrestricted funds to finance operations. Develop a …

https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123

DiNapoli Releases Analysis of Revised Executive Budget

… state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …

https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budget

Far Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students

… Queens District Attorney Richard A. Brown and New York State Comptroller Thomas P. DiNapoli today announced that the … defendant and his co-defendants, treated the allocated money as if it were their own personal pocket change. Those … Attorney's Office. The investigation was conducted by the District Attorney's Detective Bureau and his Economic …

https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-special

Opinion 92-47

… moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and Investments … moneys may be credited to the general fund and used for any lawful county purpose. You ask whether a county must … surcharge moneys must be retained and used exclusively for the same purposes for which the surcharge moneys may be …

https://www.osc.ny.gov/legal-opinions/opinion-92-47

DiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care

… Comptroller Thomas P. DiNapoli today announced legislation to create an optional investment pool to help the state and … rules in place that allow public employers to set aside money today to pay for these benefits,” DiNapoli said. “The … begin making regular annual contributions to a trust and earn a return on investments, it would potentially save …

https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-care

XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting

… Sheet - "Accounts Receivable" and "Internal Balances / Due from Other Funds". ACCOUNTS RECEIVABLE The account … receivable are recorded based on revenue the State expects to collect as a result of revenue lease contracts the State … 4.O – Intangible Right-to-use Assets of this Chapter. Due from Federal government - Generally, Federal funds due to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grants

State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure

… State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), announced today. … he called on 16 companies, including Tesla Inc., Domino’s Pizza Inc., and Garmin Ltd., requesting similar comprehensive …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosure

COVID-19 Pandemic Small Business Recovery Grant Program

… Objectives To determine whether Empire State Development (ESD) awarded funds according to COVID-19 Pandemic Small Business Recovery Grant Program … over half of the funded businesses (54%). Additionally, due to this methodology, several women-owned businesses and …

https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-program

Federal Spending by Major Funding Streams and Functions – Federal Funding and New York

… funding is received by New York State through grants for a range of purposes, including health care, … transportation, public assistance, education, employment and training, and emergency response and recovery. The … Low Income Home Energy Assistance Program and meals for school children. Additional large grants include Pell Grant …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functions

Otisco Fire District – Financial Activities (2025M-42)

… to the Board? Audit Period January 1, 2023 – February 4, 2025 Understanding the Program The Board is responsible for …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42

DiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County

… Attorney John J. Flynn, and Erie County Sheriff John C. Garcia announced the arrest of former Deputy Erie County … District Attorney John Flynn and Erie County Sheriff John Garcia, he is being held accountable for his crimes.” …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-county

DiNapoli: Town of Altona Official Misused $23,500

… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to … such as this where local officials are taking advantage of lax financial controls and helping themselves to the money … fees were not deposited. In August 2013, after learning of the Comptroller’s audit, the former bookkeeper remitted …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500

Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account

… are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended … and take appropriate action, including recouping funds, for transactions that are inappropriate or unusual. … are provided safe and clean living conditions and whether funds are properly accounted for and used for intended …

https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchell

Opinion 2000-5

… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway fund to) -- Highway … to General Municipal Law §6-f. March 30, 2000 Paul T. Kellar, Esq., Town Attorney Town of Gardiner 1 General …

https://www.osc.ny.gov/legal-opinions/opinion-2000-5