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Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $79.5 million. Key Findings The … reserve, specific funding and expenses of the reserves to date, as required by the reserve funds policy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brighton Central School District – Separation Payments (2016M-119)
… period July 1, 2014 through March 23, 2016. Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which … Brighton Central School District Separation Payments 2016M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Northeastern Clinton Central School District – Payroll (2016M-76)
… July 1, 2014 through December 31, 2015. Background The Northeastern Clinton Central School District is located in … Northeastern Clinton Central School District Payroll 2016M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Town of Broome – Purchasing and Justice Court (2014M-255)
… of Audit The purpose of our audit was to review the Town’s purchasing practices and the Justice Court’s financial … Town Board. The Town does not have a centralized purchasing function; instead each Department is responsible … The purpose of our audit was to review the Towns purchasing practices and the Justice Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… The Town of Barre is located in Orleans County and had a population of 2,025 as of the 2010 census. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220State Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetVillage of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Wallace Fire District – Board Oversight (2024M-126)
… not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126About NYSLRS
… about the Fund’s performance and position, 2 and read our Fact Sheet for the latest NYSLRS stats. Rev. 9/25 …
https://www.osc.ny.gov/retirement/about-nyslrsPlanning Resources
… [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting for Department Heads Avoiding the Fiscal Cliff: A Lesson in … Financial Planning [pdf] Reserve Funds [pdf] On Demand Webinars Multiyear Financial Planning Multiyear Financial …
https://www.osc.ny.gov/local-government/resources/planning-resourcesIntroduction – Federal Funding and New York
… and communities.” - Thomas P. DiNapoli Federal Revenues in the State Budget Federal Receipts Federal Spending by … Income Home Energy Assistance Program Federal Employees in New York State Federal Employees in New York State Federal Funds to New York City A Review …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionNew York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2021
This report examines the flow of funds between the federal government and the states for the Federal Fiscal Year (FFY) ending September 30, 2021, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-federal-fiscal-year-2021.pdfOpinion 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-capitalState 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-44-2008Comptroller 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-0