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City of Newburgh – Budget Review (B24-6-9)
… the significant revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9State Comptroller DiNapoli Releases School District Audits
… County) District officials did not develop and manage a comprehensive investment program. As a result, officials … did not maximize interest earnings for the district. In addition, officials did not formally solicit interest rate … the purchasing agent did not effectively perform her procurement duties. In addition, officials did not always …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… providing food, coffee, bingo games, and organizing paid day trips and overnight trips. The town’s recreation director is … wine, office furniture and computer equipment; On the day before the former director retired, more than $20,000 of …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillState Comptroller DiNapoli Releases Municipal Audits
… estimates for significant revenues and expenditures in the 2021 adopted budget. Due to uncertainties in available … by the city through the Federal American Rescue Plan Act of 2021. The timing of the receipt of funds from the Act is uncertain at the time. Once received, the funds will …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0State Police Bulletin No. SP-257
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-257-2024-retroactive-increase-expertise-pay-eligible-employees-state-policeState Comptroller DiNapoli Statement on 2025 State of the City Address
… Eric Adams' 2025 State of the City address: “New York City is in a better financial position than a year ago, enabling …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressTown of Humphrey – Financial Management (2013M-116)
… funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway fund budgets and found that overall, they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116State Agencies Bulletin No. 860
… Questions about this bulletin may be e-mailed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/860-processing-over-40-compensatory-time-ii-lump-sum-overtime-payments-uponDiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… Spending by New York’s largest public authorities jumped $3.5 billion … annual filings, according to a report released today by State Comptroller Thomas P. DiNapoli. Meanwhile, the … The investigation of the Port Authority of N.Y and N.J. by the U.S. Attorney’s Office, the Manhattan District …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtCollection and Use of the Motor Vehicle Law Enforcement Fee
… insured in the State. The Fee is collected by the insurance companies and remitted to the Department. Between April 2008 and March 2012, insurance carriers remitted $384.8 million to the Department. … fraud. The State Police uses Fee revenue to fund its Auto Theft Unit (ATU) and to detect and reduce motor vehicle …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeComptroller DiNapoli Releases School District Audits
… distributing paychecks and processing direct deposits for employees’ pay. Buffalo United Charter School – Financial … approved by a previous board in 2011. NHA is responsible for the general management and control of the school’s … While each activity had a properly authorized activity application, deposit breakdowns and completed profit/loss …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsPeconic Bay Community Preservation Fund (2023-MR-1)
Determine whether officials from the Towns of East Hampton, Riverhead, Shelter Island, Southampton, and Southold (Towns) properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded, and deposited and that disbursements were
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/peconic-bay-community-preservation-fund-2023-mr-1.pdfLocal Government Management Guide: Capital Projects Fund
A capital projects fund is used to account for the financial resources supporting capital projects during the life of the project.
https://www.osc.ny.gov/files/local-government/publications/pdf/capital-projects-fund.pdfEdmeston Central School District - Fund Balance (2020M-1)
Determine whether the Board and District officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/edmeston-2020-01.pdfReporting to the Justice Court Fund (JCF)
2008 Legislative Update and Reporting to the Justice Court Fund
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/013108.pdfState Agencies Bulletin No. 2008
… inform agencies of OSC’s automatic processing of the April 2022 PEF LLS payment and provide instructions for payments … there is no successor agreement. Effective Dates The April 2022 LLS Payment will be processed in separate paychecks in … Date Effective Date Check Date Institution 27 Lag 03/31/2022 04/01/2022 04/21/2022 Administration 1 Lag 03/31/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsDiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Town of Clarence , Town of Clarkson , Village … State Comptroller DiNapoli today completed audits of the Town of Clarence Town of Clarkson Village of …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Special Disability Benefits – Special 20- and 25-Year Plans
… Your application(s) must be submitted while you are in service or within five years of your discontinuance from … claim heart disease, you must file your application while in service. …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… January 1, 2016, are required to complete a three-month record of activities (ROA) within 150 days of the start of … out what to do and when to do it. Completing the Record of Activities If there are questions about completing … (for example, wedding ceremonies) When to Complete a New Record of Activities An ROA can be valid for up to eight …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaState Comptroller Thomas P. DiNapoli Statement on New State Budget
… federal stimulus aid. Helping struggling New Yorkers is essential for an equitable recovery. “While much of the new … of emergency federal aid and use new tax resources to fund essential services, to once again begin contributing to rainy … alignment of recurring revenues with recurring spending is essential to putting New York’s fiscal house in order. “My …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budget