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VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… requires the State Comptroller to operate and maintain and at their discretion, revise and modify a state accounting and … if the nature of the revenue cannot readily be determined at the time of deposit. Legislation that creates a specific … Additional backup may be attached to the deposit in SFS at agency discretion. Document Retention For documentation …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewDiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… to 2013, he conspired with co-defendants William Rapfogel, David Cohen and others to steal from Met Council through an … conspiracy began in 1992, when Ross devised a scheme with David Cohen, the executive director of Met Council, in which …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… annually, exist despite healthy FY 2021 year-end operating results. While the city has increased the size of its newly … recommit to building deeper reserves now, when operating results are stronger than anticipated, to stay prepared for …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Transportation Authority (MTA). The MTA is responsible for developing and implementing a unified mass transportation policy for New York City, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester counties for the benefit of the people of the State of New York. …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… literacy reportedly not having 3 months of emergency funds vs. 58% for those with lower financial literacy. Similarly, … only the minimum balance within the previous 12 months, vs. 46% for those with lower financial literacy. In 2021, New …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… is adequately monitoring the security expenses at single adult and adult family homeless shelters and whether security equipment … held 93 registered contracts (140 locations) for single adult and adult family shelters with security budgets … is adequately monitoring the security expenses at single adult and adult family homeless shelters and …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersOversight and Monitoring of the Universal Pre-Kindergarten Program
… by the DOE’s Division of Early Childhood Education (DECE), which also conducts fiscal audits of the program, as …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… that were reviewed contained recapture provisions. For example, one business received more than $600,000 in tax … was not held accountable. Officials billed one business for payments in lieu of taxes (PILOTs) using an agreement … Cattaraugus County Industrial Development Agency report, visit: …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataState Comptroller DiNapoli Releases School Audits
… districts annually spend approximately $60 billion in federal, state and local funds. For additional background or …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… “Programs exist to assist with shelter, medical and mental health care and legal services, but better monitoring of … who can assist with case management, legal services, health care or mental health counseling, and assistance with housing, food, or …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingState Comptroller DiNapoli Releases Municipal & School Audits
… records when exceptions were found in the June 2022 fiscal year-end physical inventory. Fairport Central School District … $2,000 because they retired prior to the end of the school year, a requirement for this incentive. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Lake Luzerne – Procurement (Warren County) The board did not enforce the provisions of the town’s procurement policy, and as a … York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… (LIRR): Maintenance, Inspection, and Testing of the Event Recorder System (2017-S-8) Auditors determined that the LIRR … has a maintenance and inspection program for its Event Recorder System; however, it was not always in compliance …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… and filing of required annual financial reports (AFRs). Understanding the Audit Area The Board is responsible … Treasurer did not prepare or file any of the District’s AFRs since she was first appointed in 2019.As a result, as of January 31, 2025, the District’s AFRs for the 2019 through 2023 fiscal years were between 337 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70Opinion 92-28
… taxes) EDUCATION LAW, §259(1); LOCAL FINANCE LAW, §24.00; REAL PROPERTY TAX LAW, §§1322, 1324: (1) Interest earned on … of school district public libraries, however, pursuant to Real Property Tax Law, §§1322 and 1324, the amount of the … moneys available (see, e.g., Education Law, §2021[21]; Real Property Tax Law, §1318), it should, consistent with the …
https://www.osc.ny.gov/legal-opinions/opinion-92-28DiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… New York State Comptroller Thomas P. DiNapoli. The surge is largely due to a sharp increase in deaths from opioids … from the misuse of drugs, but the jump in these numbers is alarming. It is a tragedy that devastates families and … OASAS finalized a plan in Jan. 2020 that established a series of priorities to address the state’s opioid crisis …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicOpinion 2008-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount … if the village owns all of the fire apparatus to be used in carrying out the contract, the parties to the contract may … If the village owns all of the fire apparatus to be used in carrying out the contract, the portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5DiNapoli: MTA Budget Gaps Return
… downward, the MTA’s expenses reflect growing costs for payroll and benefits, debt service, paratransit, and supplies … MTA does offset some of the additional overtime cost with payroll savings. The MTA has authorized new hiring and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnWest Seneca Fire District #6 – Financial Management (2013M-14)
… or LOSAP as required by law. The Board did not ensure that grants were properly managed. The District also failed to … awarded to it by the Federal Emergency Management Agency (FEMA). Key Recommendations Limit the expenditure of District … reimbursements are submitted in a timely manner. Contact FEMA to determine if the District can submit reimbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Endwell Fire District – Controls Over Financial Operations (2013M-277)
… evaluate the District’s controls over financial operations for the period January 1, 2012 through June 14, 2013. … The Board did not ensure that all disbursements were for proper purposes. The Board did not audit and approve 63 … totaling $24,808. Of this amount, $5,883 was disbursed for items that were not appropriate District expenditures, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277