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Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… and certify payrolls prior to the transfer and release of funds to pay employees. … RavenaCoeymansSelkirk Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Far Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… once one of the city's largest providers of special education services to preschoolers with disabilities, has … Island Child Development Center (ICDC) was a private not-for-profit company that was located at 1854 Cornaga Avenue in … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialDiNapoli Releases Analysis of Revised Executive Budget
… Governor and Legislature to bolster the state’s rainy day funds to better prepare for future fiscal challenges.” The … million from previously unallocated monetary settlement funds into the Rainy Day Reserve Fund in the current and next … of $956 million, or 3.6 percent in State Operating Funds. The Financial Plan projects that school aid funded …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetOpinion 92-47
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (deposit and … 911 (E911) System surcharge moneys need not be segregated in a separate bank account. Interest earned on the investment … segregate Emergency 911 (E911) System surcharge moneys in a "separate account". You also ask whether interest earned …
https://www.osc.ny.gov/legal-opinions/opinion-92-47XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Receivable" and "Internal Balances / Due from Other Funds". ACCOUNTS RECEIVABLE The account description, … Due from Federal government - Generally, Federal funds due to the State represent amounts due to the State for … statements footnotes. INTERNAL BALANCES / DUE FROM OTHER FUNDS This receivable arises as a result of certain interfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… the individual is often eligible for benefits including a pension and health insurance. While pension costs are pre-funded and invested to help pay for these future benefits, most governments, including …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careState Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… of political spending. The agreements were reached with casino operator Caesars Entertainment Inc., delivery service … Technologies. DiNapoli’s proposal would provide investors with transparency into whether companies are using corporate …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureCOVID-19 Pandemic Small Business Recovery Grant Program
… 2021 through January 2023. About the Program On March 20, 2020, New York’s former Executive signed the “New York … in New York are small businesses employing fewer than 100 people. Specifically, 98% of businesses have fewer than 100 employees, and 93% have fewer than 25 employees. Based on …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. … Congress. Federal pandemic relief funds are projected to decrease to just $1.3 billion in SFY 2026 and to less than … is the Temporary Assistance for Needy Families block grant, which was $2.4 billion in FFY 2024, and supports …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsDiNapoli: Town of Altona Official Misused $23,500
… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to … report, which can be viewed here: http://www.osc.state.ny.us/localgov/audits/towns/2014/altona.pdf DiNapoli …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500DiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… McDougall for allegedly stealing over $200,000 in county funds. “Alexander McDougall abused his position to line his … McDougall for allegedly stealing over $200000 in county funds …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… Board or managing agent to respond to this report within 30 days describing the plan for corrective action. Key …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellComptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… fraud and theft concerning a program receiving federal funds. SCARBOROUGH is scheduled to be sentenced on Monday, … charging theft concerning a program receiving federal funds, and fines of up to $250,000 on each count. As part of … his position in the State Assembly, and will donate all funds remaining in his campaign account to charity. The …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andOpinion 2000-5
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund … to establish snow and ice removal and road repair reserve funds. Moneys in the fund may be appropriated only: a. For … General Municipal Law §6-c, relative to capital reserve funds, contains language similar to that in section 6-f(1), …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… paper statements. Failure to cancel paper statements will result in additional (avoidable) costs to the state. If an … fully secured. Guide to Financial Operations REV. 09/14/2015 … It is the agencys responsibility to request to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsOpinion 90-36
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … to the collection of town and county taxes are set forth in Article 9 of the Real Property Tax Law, (RPTL) and Article … that a postdated check is not a "sum of money" within the meaning of sections 35 and 37 of the Town Law until the date …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-50
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys to fix dents and … §6-c authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of … GML, §6-d authorizes villages to establish repair reserve funds. Unlike capital reserve funds, which can only be used …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Governor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… and other emerging industries. The panel will evaluate strategies including: expanding the Fund's low-carbon index … for asset owners to investigate data sources, tools and strategies for managing climate investment risk, and …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelTown of Broadalbin - Records and Reports (2018M-63)
… cash transfers and advances between Town bank accounts and funds in a timely manner. Annual update documents (AUDs) were …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… $228,146 without Board approval. The water and sewer funds do not pay administrative costs for services they …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160