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Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general highway and sewer district fund balances and reserves and has multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… budgets expecting operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses … the ensuing year’s appropriations as of December 31, 2021 in the town-wide (TW) general, town-outside-village (TOV) … a plan to reduce the amounts of surplus fund balance in a manner that benefits Town taxpayers. Ensure transfers …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Friendship Central School District – Fund Balance and Reserves (2022M-55)
… appropriations by a total of $2.3 million (8 percent) in the three fiscal years audited. This made it appear the … used to fund operations. Improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the … restricted funds to general fund surplus fund balance in compliance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Dalton-Nunda Central School District – Financial Management (2020M-92)
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … Review and fund reserve balances to reasonable levels in accordance with applicable statutes and a Board-approved …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92East Irondequoit Central School District - Financial Management (2019M-28)
… limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Tri-Valley Central School District - Financial Management (2020M-17)
… Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, … that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund balance in the general fund in accordance with the law. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Randolph Central School District - Financial Management (2019M-232)
… and District officials improperly restricted $2.2 million in two reserves and the agency fund. Key Recommendations … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232DiNapoli Releases Executive Budget Report
… today by State Comptroller Thomas P. DiNapoli. This report, prepared each year following the release of the … in capital costs for the Metropolitan Transportation Authority, but do not provide any details regarding financing … identified. The proposed budget would increase the Thruway Authority’s dependence on state resources in the coming years …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportState Comptroller DiNapoli Releases School District Audits
… five professional service providers totaling $658,164. In addition, officials did not obtain verbal and written … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsOpinion 95-7
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Commissioners (as … other districts and/or municipal corporations. This is in response to your letter inquiring whether the … provisions governing activities of certain districts in Nassau County, we will respond to your question with …
https://www.osc.ny.gov/legal-opinions/opinion-95-7State Agencies Bulletin No. 2047
… payment will be based on the 04/01/2022 salary schedule (pending implementation). Agencies should review the listing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2047-october-2022-civil-service-employees-association-csea-longevity-lumpDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… results, fueled by extraordinary one-time federal relief, will mostly be used to fund new spending, with a … revenues come after $15.2 billion in one-time federal relief was incorporated into the city’s April financial plan. … DiNapoli has encouraged the city to use its federal relief for one-time recovery initiatives and to avoid new …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingHalfmoon Town Supervisor Sentenced To 12 Months In Prison
… Wormuth was sentenced today to one year and one day in prison as a result of her convictions for extortion and making a false statement, announced State Comptroller Thomas P. DiNapoli and … Richard S. Hartunian and Andrew W. Vale, Special Agent in Charge of the Albany Division of the Federal Bureau of …
https://www.osc.ny.gov/press/releases/2015/12/halfmoon-town-supervisor-sentenced-12-months-prisonDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… Former Deputy Erie County Clerk Alexander McDougall was sentenced today to 1 1/3 to 4 years in state … will be caught and punished,” DiNapoli said. “Alexander McDougall abused his authority and diverted funds meant to … their partnership in bringing him to justice.” In August, McDougall pleaded guilty to felony counts of grand larceny …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedComptroller 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-2DiNapoli: Lockport Facing Severe Cash Flow Problems
… The city of Lockport will run out of cash to pay for operations in the very near future unless it secures new financing or drastically cuts expenditures, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The city’s … The city of Lockport will run out of cash to pay for operations …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problemsOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… consequences. In 2003, the Waste Tire Management and Recycling Act (Act) was enacted to ensure the proper … ensure timely abatement. To fund waste tire management and recycling efforts, the Environmental Conservation Law (Law) established a waste tire management and recycling fee of $2.50 for each new tire sold. All fees are …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followState Agencies Bulletin No. 2313.1
… the following fields in Payserv found on the Job Labor tab of the Job Data page to store and update information … manual update to the new LGS data fields on the Job Labor tab may be required. New Increment Codes Employees in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23131-longevity-service-payment-employees-eligible-bargaining-unitState Agencies Bulletin No. 1695
… age 50 and over. These employees can defer up to $6,000 in catch-up contributions in addition to their regular contribution amount for a combined total contribution limit of $25,000 in 2019. SUNY participants with deduction codes 404 & 412 are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1695-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli Releases Report on FY 2027 Proposed Executive Budget
… show a $9.4 billion (10%) decrease in SFY 2027 from SFY 2026 levels. The largest dollar change in projected federal … projects a decrease of $10.8 billion as compared to SFY 2026. Aid for social welfare is projected to decrease by $270 … DOB projects budget surpluses of $2.4 billion in SFY 2026 and $3.5 billion in SFY 2027. The Executive Budget …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-releases-report-fy-2027-proposed-executive-budget