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Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… December 31, 2012, which were not repaid by the end of the year as required by statute. The Supervisor did not ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279DiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… New York’s municipalities collected nearly $17 billion in sales tax revenue in 2019, representing 9.7 percent of all local government … today by State Comptroller DiNapoli. Every county and city in the state, along with many towns and villages, depend on …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… in the third degree, falsifying business records in the first degree and official misconduct. The case is currently … did not regularly review and approve the clerk’s time records; therefore, she received overtime pay totaling … enforcement to recover any funds due to the Town. Perform a thorough and deliberate audit of claims. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56DiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… cases, and does little to assess their performance. A case where siblings were placed with an adult relative who … conditions had been communicated to the court. In another case, the placement home had garbage and dirty dishes … children who have been placed. During the review of the 30 case files, auditors identified four cases where children …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… of assets and liabilities is required in either case. Business-Type Activities Enterprise Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34DiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… During Pride Month, State Comptroller Thomas P. DiNapoli highlighted … taken by the New York State Common Retirement Fund (Fund) to support LGBTQIA+ equity and inclusion for employees at … community, which could negatively impact the company. A recent Securities and Exchange Commission filing revealed …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… 2022, Fund investments returned an estimated 4.51%. “The equity markets had some difficult times in 2022, but the Fund … are invested in cash, bonds, and mortgages (22.07%), private equity (14.77%), real estate and real assets (13.43%) … Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterOrange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services (BOCES) officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… is managed by LIRR’s Rolling Stock Programs Department’s nine employees, with the assistance of subject matter experts …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … calculated adequately documented and allowable under the State Education Departments guidelines including the …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… The New York Power Authority (NYPA) has failed to install … vehicle (EV) chargers where they are most needed by New York’s nearly 50,000 registered EVs, leaving nearly half … charging stations, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Compared to …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleCounty of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… - pdf ] Audit Objective Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings … COIDA did not adequately plan for the 2017 acquisition of the Rail Yards. The property was acquired based on a $6 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… above grew slightly, according to a follow-up report by New York State Comptroller Thomas P. DiNapoli. No age segment … and Community Supervision (DOCCS) prisons for a new offense or parole violation, which increased by an … average age of incarcerated individuals under custody in New York state prisons was 40.3 years in March 2021, an …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingState Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
Kathy Hochul took over as governor at a time of great challenge in New York state and immediately demonstrated her leadership competence and more collaborative style Her State of the State message today continued her thoughtful commonsense approach to governing
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressDiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… State Comptroller Thomas P. DiNapoli, Chautauqua County District Attorney Jason Schmidt and …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… Department was charged today in the alleged theft of more than $11,000 from the fire department over several years, … Department was charged today in the alleged theft of more than $11000 from the fire department over several years …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… component of which are office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short … 8%, allowing the city’s total overall market values to grow by nearly 8.2% and exceed pre-pandemic levels. “The … in property taxes in FY 2023. Given the tentative increase to taxable assessed values of more than 8%, city revenues are …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… (PTET). The PTET allows certain taxpayers to make state business tax payments that are deductible from federal taxes, rather than making state income tax payments that are not deductible from federal … $18.3 billion, including $10.2 billion from the PTET. Excluding this new revenue source, business taxes were just …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingDiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… in the first quarter compared to the same period last year, according to State Comptroller Thomas P. DiNapoli. … 2020. “Although collections remain down compared to last year, there are signs of improvement as the state continues … in a row that overall collections have dropped statewide year-over-year. From April 2020 through March 2021, statewide …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… of receipt was available or record daily cash receipts in her check register. Key Recommendations Adopt budgets based …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307