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Town of Castile – Tax Collection Remittance (P1-24-23)
… Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by … remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … that, if implemented, will improve the Town’s tax collection practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… Objective Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to the Supervisor at least …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Operational Advisory No. 28
… restored. The first priority for agencies once the system is available for use is to ensure that any receipts deposited, or payments made while the SFS was down for FYE processing … lapsing deadlines as they apply to specific transactions. It is recommended that all Agencies read Chapter XV , in its …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeFederal Receipts – Federal Funding and New York
… the last significant portion of pandemic assistance in SFY 2026; as of the FY 2026 NYS Executive Budget Financial Plan, the State is … to receive almost $93.1 billion in federal funding in SFY 2026. Federal Receipts Received by New York State, SFYs 2005 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsJustice Court Fund
… Town and village justice courts in New York State are required to report their disposition information to …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundEmerging Manager Program
… The Emerging Manager Program of the New York State Common Retirement Fund (the … or with the assistance of managers of managers or program partners, in separately managed accounts or commingled funds. Program partners assist in the timely deployment of capital, …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerBorder City Hose Company – Financial Oversight (2025M-39)
… complete report – pdf] Audit Objective Determine whether Border City Hose Company Inc. (Company) officers provided … properly accounted for, and a Director, who was also the Border City Fire District (District) Fire Department Chief … Determine whether Border City Hose Company Inc Company officers provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Opinion 2002-16
… ARTICLE VIII, §1; TOWN LAW §64(6), (14), (23); VILLAGE LAW §§1-102(5), 4-412: Subject to equal protection considerations, a town or a village may expend publicity fund monies under a contract … in the downtown area of the town or village, including a day labor hiring site, and to monitor and document the use of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 95-32
… (use of model security and custodial agreements provided by the Comptroller's Office) STATE COMPTROLLER -- Powers and … GENERAL MUNICIPAL LAW, §§10, 11: A local government is not required by law to enter into security and custodial … You ask whether a fire district is required to enter into the model security and custodial agreements prepared by this …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 91-51
… that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general … establish and impose sewer rents by local law (§452[1],[2]). Among other things, such local law "[s]hall provide for …
https://www.osc.ny.gov/legal-opinions/opinion-91-51DiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… York City metropolitan area is the second largest market for venture capital (VC) funding in the United States, with $28.5 billion in investments, or 13.3% of the national total in 2024. The amount invested … capital of the country, New York City is a natural hub for venture capital investing and the latest numbers bear …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… the planned budget gap to about $8.9 billion in FY 2025 and $13.9 billion in FY 2027 (18% of city-fund … Significant risks remain in the city’s financial plan, although its recent agreement with its largest labor … funding for new or expanded pandemic-era services such as mental health programming, enhanced rental- and food-related …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… operations? Audit Period January 1, 2023 – January 8, 2025 Understanding the Program The Board must provide … exist. The Board did not: Ensure that the financial review committee conducted an annual review of the Treasurer’s … resources are adequately safeguarded, The required code of ethics policy to establish reasonably expected standards of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mComptroller DiNapoli Releases Municipal Audits
… 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire … their money is being spent appropriately and effectively.” Clark Mills Fire District – Controls Over Financial … DiNapoli announced his office completed audits of the Clark Mills Fire District Village of Clinton Elba Fire …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… claims auditor did not sign 70 claims totaling $988,677 to indicate audit and approval. Payments were not … district could have realized revenues totaling $12,090. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1692
… the impact on the employee’s 2018 Form W-2 (Wage and Tax Statement) and agency appropriations Affected Employees … (Admin) deadline, the employee is due a corrected wage statement (Form W-2c). However, in most cases, the Federal, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-instDiNapoli: Wall Street Bonuses Fell 44% in 2008
… percent in 2008 in response to record losses suffered by the securities industry, according to an estimate released … State Comptroller Thomas P. DiNapoli. DiNapoli noted that the federal Troubled Asset Relief Program (TARP), which infused billions of dollars into the financial system, helped prevent more institutions from …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008