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Opinion 2003-6
… FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) POLICE AND POLICE PROTECTION -- Financing (raising costs for town police department in town that includes village with its own …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… Steven G. James announced that Bridget Brown, the former treasurer of the Essex County Agricultural Society and former Willsboro … pleaded guilty to stealing nearly $90,000 in funds from the society and the town. “Bridget Brown exploited the trust … Superintendent Steven G James announced that Bridget Brown the former treasurer of the Essex County Agricultural Society …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyCUNY Bulletin No. CU-430
… has created a new Time Entry earnings code to pay the CUNY Bonus lump sum payment to those eligible employees who … for the benefit between 6/30/03 and 7/11/2011. CBP – CUNY Bonus Payment Agency Actions Reporting the Rate Increases To … Earnings End Date: Same as above Earn Code: CBP (CUNY Bonus Payment) Amount: Applicable amount OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-430-retroactive-rate-increases-and-lump-sum-payment-locksmithsColumbia County – Court and Trust Funds (2014M-353)
… 15 instances of abandoned property that were not turned over to the State Comptroller. The County Clerk’s … Ensure that all moneys deemed abandoned property are turned over to the State Comptroller in a timely manner. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353DiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… that could increase its budget gaps for Fiscal Years (FY) 2025 through 2027 to an average of $12.6 billion annually, … nearly $7.3 billion per fiscal year beginning in FY 2025, according to DiNapoli’s analysis, and could push budget gaps to $8.7 billion in FY 2025, $13.7 billion in FY 2026 and $15.5 billion in FY 2027. …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growDiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… cuts, greater than planned fare hikes, or delays to capital projects, the report concludes. “The MTA’s finances … in one-time federal aid to balance its budgets through 2025. By 2026, the MTA faces a budget gap of over $2 billion … the entire $15 billion in debt backed by so-called lockbox funds, which are dedicated to pay for capital projects and …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnNew York’s Economy and Finances in the COVID-19 Era
… services; and retail trade. The only industry sector that did not contribute to the decline in GDP in the second … York are consistently reflecting economic hardship, and in many cases at levels exceeding the national average. The one … question asked at the beginning of the survey pertains to how the business has been affected overall by the COVID-19 …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Cayuga County – Court and Trust Funds (2024-C&T-5)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over cash … The Board also did not obtain an annual independent audit of Company records, as required. At the onset of the audit, we learned the former Treasurer was deceased. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Ilion – Information Technology (2015M-34)
… occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring notification of affected parties when there is a security breach relating to private information. The Village … cybersecurity threats. Key Recommendations Provide IT security awareness training to all Village employees, …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34DiNapoli Releases State Cash Report
… of $3.9 billion in May were stronger than projected, with collections for the fiscal year now $142.3 million … personal income tax (PIT) collections received in April with the filing of annual returns for the 2014 tax year, as … $8.5 million below projections. The General Fund ended May with a balance of nearly $9.6 billion, which was over $1 …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportDiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… New York City projects a surplus of nearly $4.2 billion in FY 2017, the largest since FY 2008, … City’s financial outlook. The city faces the possible loss of hundreds of millions of dollars in federal funding and cuts to … New York City projects a surplus of nearly $42 billion in FY 2017 the largest since FY 2008 …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… or more. OSC performs outreach for refund checks issued out of the Comptroller’s Refund Account and for payroll … notifies the payee that the proceeds of the uncashed check(s) will be turned over to the Abandoned Property Fund unless the check is cashed, or a claim is made to the issuing agency for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… were operating without the contracts they are required to have with their campuses while overseeing and managing … Thomas P. DiNapoli. More than half of the foundations have not been audited by SUNY in at least 10 years. "We found … foundation assets. Auditors also determined 16 foundations have not been audited by the SUNY administration since at …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightDiNapoli: 23 School Districts Designated in Fiscal Stress
… Twenty-three school districts statewide were designated in some level of … P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending on June 30, 2021, down from 31 school districts in fiscal stress the prior year. “Fewer of … Twentythree school districts statewide were designated in some level of …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressOther Bulletin No. 62
… on the April LLS payment cycle even if the employee does not receive the April 2022 LLS payment due to an … Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-62-april-2022-state-university-construction-fund-scf-civilOther Bulletin No. 56
… on the April LLS payment cycle even if the employee does not receive the April 2021 LLS payment due to an … employees in NS positions where the equated grade does not appear on the Position Data page. The agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-56-april-2021-state-university-construction-fund-scf-civilXI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… process by systematically creating a purchase order (PO) from an approved contract release or purchase requisition. … which the SFS auto-sources a PO, which are: Sourcing POs from staged contract releases on an approved agency contract … This creates a PO in an approved status. Sourcing POs from approved purchase requisitions that include only items …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… (DMV) toll enforcement regulations, and whether there are on-site deterrents put in place by TBTA related to cashless … by Mail, cameras are used to take pictures of the license plates, and toll bills are mailed to the registered owners of … 2016 to September 28, 2016 (23 weeks), TBTA submitted 225 plates for registration suspension. During this period, the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesState Comptroller DiNapoli Releases School Audits
… today announced the following school district audits have been issued. Albany Leadership Charter School for Girls … documentation and eight invoices totaling $4,582 should have been reported to the board because sufficient … was not provided and since 2013-14, external auditors have annually recommended that the district develop an IT …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-audits