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Chautauqua County – Court and Trust Funds (2020-C&T-1)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2017 through February 11, …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Lewis County – Court and Trust Funds (2024-C&T-1)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Putnam County – Court and Trust Funds (2024-C&T-2)
… read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Livingston County Court and Trust Funds (2022-C&T-4)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022. …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Wayne County Court and Trust Funds (2022-C&T-1)
… [ read complete report - pdf ] Purpose of Review The purpose of our review was to determine whether … and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether … and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2020 through May 31, 2023. …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Herkimer County – Court and Trust Funds (2023-C&T-2)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Oneida County – Court and Trust Funds (2023-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Cayuga County – Court and Trust Funds (2024-C&T-5)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Genesee County – Court and Trust Funds (2024-C&T-7)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Westchester County – Court and Trust Funds (2024-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… will allow New York City to maintain budget balance in the coming fiscal year, but the city faces significant … pre-pandemic norms with city funds making up 72.1% of total revenues, the largest share since FY 2020. Federal … 2025 growing to $12.3 billion in FY 2027. These gaps also do not include the potential fiscal impact of a new package …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesExcess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
Excess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
https://www.osc.ny.gov/files/local-government/publications/pdf/ebalr2012.pdfDiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… P. DiNapoli announced that Kory O’Hara, 45, formerly the Town Supervisor of Prattsville, pled guilty today to wire fraud in connection … his community and his duty as Town Supervisor by stealing funds that were meant to help the town recover from Hurricane …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsTown of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, … the Town’s general town-wide fund’s unexpended surplus funds declined from $169,198 as of January 1, 2010, to a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Town of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest … and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipOpinion 91-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … MUNICIPAL LAW, §119-n; MUNICIPAL HOME RULE LAW, §10[1][i]; VILLAGE LAW, §4-408: A village and its fire department …
https://www.osc.ny.gov/legal-opinions/opinion-91-42