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Malverne Union Free School District – Fund Balance (2016M-120)
… schools with approximately 1,700 students, is governed by a five-member Board of Education. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Lyons Central School District – Multiyear Planning (2015M-337)
… plan that includes the accumulation and use of reserve funds. … Lyons Central School District Multiyear Planning …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Bethlehem Central School District – Credit Cards (2017M-41)
… claims prior to payment. The credit card company directly withdraws monthly payments from the District bank account …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41DiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… across the state and country to protect the pension fund. My thanks to Nassau County District Attorney Donnelly for her … “The state’s retirement system is built to support public employees who earned their pensions over years of hard work. … his death, pension deposits continued to be made into the checking account totaling $79,943. In June 2022, the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherAnnual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfTown of Owasco – Financial Management and Procurement (2021M-70)
Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2021-70.pdfPompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pompey-hill-district-2021-136.pdfComptroller DiNapoli Releases School Audits
… through 2014-15. District officials also overestimated health insurance, contractual special education and certain …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Opinion 2002-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … Uses (financing acquisition of development rights for open space preservation) -- Referendum Requirements (financing acquisition of development rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 91-36
… plat or is otherwise not practical" (§277[1]). Bayswater Realty & Capital Corp. v Planning Board of Town of Lewisboro …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… Kitchen, the Special Agent in Charge of the New York Field Office of the Internal Revenue Service - Criminal … Investigation (“IRS-CI”), William F. Sweeney Jr., the Assistant Director-in-Charge of the New York Field Division … by writing checks to the two businesses he owned, 211 Medical, P.C. (“211 Medical”) and N.A.S. Management Co., Inc. …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisState Comptroller DiNapoli Releases School Audits
… monitor the cabinet. In addition, the clerks do not always log cash receipts into the cash receipts log when it is received. Twelve cash receipts totaling $7,975 … receiving the cash in the district’s cash receipts log. Lynbrook Union Free School District – Special Programs …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Opinion 95-5
… issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to … all other monies dedicated to the payment of system costs from whatever source derived or received by the municipality … Opns St Comp No. 81-246, p 263, relating to expenditures from capital reserve funds to pay debt service). It is our …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 89-36
… referendum requirements of General Municipal Law 6c are applicable to the establishment of a capital reserve …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 2007-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in counties) REFERENDUM -- Permissive (need for transfer of monies from capital reserve fund in county) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5IX.7.E Disaster Assistance – IX. Federal Grants
… reclassifiable disaster activity. Agencies will complete a COA Change Request Form (tab Proj_Act) and submit it with the new HelpDesk incident. The COA Change Request Form can be found at … can be obtained from each agency’s DOB Examiner. Guide to Financial Operations REV. 07/30/2015 … The Disaster …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… A. Harris today announced the approval of Spring Bank’s Red Hook Branch as a Banking Development District (BDD) and … now a designated branch within the previously designated Red Hook BDD. To encourage participation in the BDD program, …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newTown of Nanticoke – Financial Condition Management (2017M-186)
Town of Nanticoke Financial Condition Management 2017M186
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… the ECA fund policy and establish written procedures to supplement it. Maintain records, supporting documentation and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Plattekill Library – Budgeting Practices (2017M-95)
… on all information available at the time. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95