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XVI.3.K Interim Reporting – XVI. Financial Reporting
… Statement 1 GASB Codification Section 2900 – Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to … Section 8 of the State Finance Law requires the State Comptroller to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingComptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… Degree, a class C felony, in Albany County Court. Cook is charged with stealing over $200,000 in pension payments … the perpetrators are in New York or Atlanta, Georgia, where Mr. Cook lives. I thank Attorney General Schneiderman … In 2015 alone, the collaboration has resulted in a prison sentence for a Florida woman who stole $100,000 from …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kNew York State Comptroller DiNapoli & Fire and Police Pension Association of Colorado Announce Appointment as Lead Plaintiffs in Boeing Shareholder Lawsuit
… have been appointed co-lead plaintiffs in a derivative lawsuit filed against current and former directors and … they have been appointed colead plaintiffs in a derivative lawsuit filed against current and former directors and …
https://www.osc.ny.gov/press/releases/2020/08/new-york-state-comptroller-dinapoli-fire-and-police-pension-association-colorado-announce-appointmentOversight of Select High-Technology Projects
… The audit covered the period January 1, 2013 through April 30, 2019. About the Program ESD is the chief agency …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… by the Limited Profit Housing Act to provide affordable rental and cooperative (co-op) housing to middle-income … Mitchell-Lama developments (developments), with over 105,000 apartments, were built under the Program. … located outside New York City: Barker Terrace, Executive House, Seneca Towers, Sunnyside Manor, and Tompkins Terrace. …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newInvesting in New York
… possible, the Comptroller guides the Fund to invest in New York-based business ventures, companies and other … (as of March 31, 2025) $1.9 billion invested in 600 New York State companies (as of March 31, 2025) Over $650 … (518) 375-8324 Email: [email protected] New York Credit Small Business Investment Company Fund (SBIC) …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkCity of Mechanicville – Financial Oversight (2025M-78)
… to the Office of the New York State Comptroller (OSC) in a timely manner, as required by General Municipal Law … the City’s reporting requirements during our audit period. In addition, the City’s charter provides a general framework … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Opinion 89-4
… -- Banking Transactions (purchase of bonds and notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and stockholder) GENERAL … §§801, 802(1)(a), (1)(g); LOCAL FINANCE LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 89-28
… town water study and the allocation of the cost of a new water storage tank. You indicate that a number of water … of these districts has reached its capacity to serve new users. The developer of a subdivision in an area adjacent … expressed a willingness to pay for the construction of a new storage tank to serve the homes within the subdivision. …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 2000-1
… the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1State Agencies Bulletin No. 1971.3
… Locked query LQ_DDP_AUDIT_DD_ENTRIES has been provided. In PayServ version 9.2, the Employee Record (Empl Rcd) is no … on and after January 1, 2023, the Comptroller shall cause, in accordance with the rules and regulations promulgated … a state employee’s net salary to be deposited directly in a bank for any purpose to an account in the name of such …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19713-direct-deposit-guidance-and-audit-queryComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Johnstown , the City of Mount Vernon , the … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Johnstown the City of Mount Vernon the Village …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Cincinnatus Fire District – Board Oversight (2025M-77)
… prevent fraud and misuse of funds. This is accomplished, in part, by monitoring financial and inventory records, … ensured that annual financial reports (AFRs) were filed in a timely manner, the Board did not: Ensure that District … corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77DiNapoli Releases Profile of State's Economic Development Agency
… New York State Comptroller Thomas P. DiNapoli today released a profile of the Empire State Development … (ESDC) that found there is minimal financial information for many of its 168 subsidiaries and limited public reporting … on government spending, including how funds are used for state and local economic development programs. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-releases-profile-states-economic-development-agencyShareholders Cheer Lowe's New Green Energy Initiatives
… and increasing the energy efficiency of its stores nationwide. The New York State Common Retirement Fund (the … and increasing the energy efficiency of its stores nationwide …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesNYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… licenses in jeopardy. Mr. Wynn resigned in response to public pressure following a published report, based on … New York State Common Retirement Fund is the third largest public pension fund in the United States with estimated …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directorsState Comptroller DiNapoli Releases School Audits
… District , Iroquois Central School District , Orchard Park Central School District , Port Jefferson Union Free … improperly restricted $245,000 in this reserve. Orchard Park Central School District – Financial Management and …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsOther Bulletin No. 39
… Time Entry overtime payments Affected Employees Employees in Bargaining Unit 97 who meet the eligibility criteria … (CSEA), signed 10/06/2017, which provides for a change in the calculation of overtime for all eligible members. … changes the overtime factor and will be implemented in two phases. For overtime earned on or after 11/30/2017 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-39-new-overtime-earnings-codes-overtime-eligible-employeesState Comptroller DiNapoli Releases Municipal Audits
… audits of the Village of Dansville , Town of Moreau , New Hope Fire Department , Real Property Tax Exemptions … general, part-town highway, sewer and water funds. New Hope Fire Department – Board Oversight (Cayuga County) The … audits of the Village of Dansville Town of Moreau New Hope Fire Department Real Property Tax Exemptions …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Charter School for Applied … totaling $12,600 for three students to the incorrect district of residence and underbilled four additional students’ district of residence by $4,200. Croton-Harmon Union Free …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits