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Otisco Fire District – Financial Activities (2025M-42)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… subject to OSC approval. Purchase orders created by State agencies that serve as the complete purchase agreement … vendor (stand-alone POs) are subject to the Office of the State Comptroller’s (OSC) review when they exceed OSC … additional information). This section provides guidance on State agency creation and submission of these transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewCOVID-19 Pandemic Small Business Recovery Grant Program
… the 2021-22 State budget established the Program, with $800 million in funding. ESD was charged with administering …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programDiNapoli Releases Analysis of Revised Executive Budget
… Thomas P. DiNapoli. Still, larger-than-expected declines in current fiscal year tax collections leave uncertainty that … monetary settlement funds into the Rainy Day Reserve Fund in the current and next fiscal years with the caveat “if … fiscal year before declining by approximately $1.5 billion in the coming year and by more than $2.5 billion in …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetOpinion 2000-5
… discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys … to) -- Highway Fund (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL … and appropriated by a town for town highway snow and ice removal may not be paid into a snow and ice removal and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 90-36
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … on October 16, 1875, bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax … drawn on a bank and payable on demand (Uniform Commercial Code [UCC], §3-104[2][b]), a postdated check is not payable …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-50
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use … and small holes, and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in a capital reserve fund may be expended to fix dents and …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Comptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… to plead guilty to state charges at 12:30 p.m. in Albany County Court. Appearing in federal court before Senior United … This afternoon, SCARBOROUGH will appear before Albany County Court Judge Stephen W. Herrick to plead guilty to a … 4th Degree and is expected to be sentenced to one year of jail time, will resign his position in the State Assembly, …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… agency must obtain authorization from the OSC Bureau of State Accounting Operations Cash Management Unit (BSAO CMU) … initial balance; Estimated maximum balance anticipated on both a short-term and a long-term basis; A description of … until disbursed", or "the cash will be transferred to the State Treasury"; Address of the office making deposits and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… New York State Common Retirement Fund (Fund), on how best to mitigate investment risks stemming from climate … the pension fund in a way that will secure retirement for hardworking New Yorkers and help support the overall … and acted as the in-house climate change subject matter expert at Ontario Teachers' Pension Plan, one of the world's …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelPanama Central School District – Financial Management (2016M-271)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … complies with the statutory limit and develop a plan to use the surplus funds to benefit residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Village of Newark Valley – Capital Planning (2016M-289)
… of our audit was to review the planning process for capital improvements for the period March 1, 2015 through … Key Finding The Board has not formally adopted a multiyear capital plan. Key Recommendation Develop and adopt a formal, comprehensive multiyear capital plan to establish the goals and objectives for …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… to review the District’s cash receipts and disbursements for the period January 1, 2015 through June 8, 2016. … appointed by the Erie County Legislature. Expenditures for 2015 totaled approximately $1.3 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsChili Public Library – Board Oversight (2015M-130)
… January 1, 2014 through May 15, 2015. Background The Chili Public Library is a municipal library located in the Town of Chili in Monroe County and provides services to approximately … Chili Public Library Board Oversight 2015M130 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Village of Webster – Audit Follow Up (2012M-110-F)
… Village of Webster is located in the Town of Webster in Monroe County and has approximately 5,400 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fTown of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… fulfill his fiscal responsibilities because he failed to provide oversight of the Bookkeeper, who performs all …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Town of Howard - Fund Balance Management (2018M-192)
… budgets and make necessary amendments and transfers as needed. Establish budgeting, fund balance and reserve polices … as a financing source for funding one-time expenditures, needed reserves and/or reducing property taxes. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Opinion 95-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … enforcement purposes subaccount of the general fund of the state where the claiming agent is an agency of the state or …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli: Former Treasurer Arrested in Village of Millport Theft
… she allegedly stole more than $4,000 in public funds, said State Comptroller Thomas P. DiNapoli. "Ms. Haverley took … District Attorney Weeden A. Wetmore and the New York State Police for their diligent work in helping us hold Ms. … was conducted in partnership with the New York State Police. The case is being prosecuted by the Chemung …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftIX.8 Federal Grant Refunds – IX. Federal Grants
… a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be … a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the States …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refunds