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Village of Head of the Harbor – Justice Court Operations (2020M-110)
… Deposit slips, credit card settlement reports, copies of checks and money orders and bank statements were missing. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Town of Ballston - Water Fund Financial Operations (2023M-60)
… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Opinion 88-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to construct recreational building in which room(s) used for public meetings) VILLAGE LAW, §7-730(1): Park trust funds … an indoor recreation facility would fall within the meaning and intent of the term "recreation purposes". We …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Town of Adams – Justice Court Operations (2020M-163)
… report - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … and reported during our audit period. However: None of the Justices prepared monthly accountabilities or bank … bank account exceeded known liabilities by a total of $1,104. The Board’s annual audit of the Justices’ books …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… General Letitia James and New York City Department of Investigation Commissioner Margaret Garnett announced the sentencing of non-profit executive Anna Mendez for the misuse of nonprofit funds to fund straw political donations to … executive Anna Mendez was sentenced for the misuse of nonprofit funds to fund straw political donations …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeTaxes and Interest
… utility refunds and certain court funds. Interest is paid for a period of five years from the date we receive the … for securities will include any dividends or accruals that have been earned by the security since the date we received … a calendar year includes: Interest totaling $600 or more, you’ll receive an IRS 1099-INT form in January following the …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestDiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… charges for allegedly stealing more than $123,000 in town funds. He allegedly used the funds to pay credit card bills and pad his salary an … investigation also revealed that Brown allegedly used town funds to pay 100 percent of his home telephone, internet and …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftVillage of Lyons Falls - Board Oversight (2018M-174)
… implement compensating controls such as periodic reviews of bank reconciliations, payrolls, trial balances, and water …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Monticello Central School District - Fund Balance Management (2020M-2)
Determine whether the Board and District officials properly managed the general fund’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/monticello-2020-02.pdfLetchworth Central School District - Reserves (2018M-176)
Determine whether the Board properly established reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/pdf/letchworth.pdfChild Care and Development Block Grant – Federal Funding and New York
… will decline by more than a third from FY 2025 to FY 2026. However, the City will likely incorporate additional CCDBG funds during FY 2026. The FY 2025 Adopted budget assumed CCDBG funds of … of these costs with the balance funded by the State. In FY 2026, CCDBG is currently expected to fund 71 percent of child …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantIX.12.F CMIA Interest Liabilities – IX. Federal Grants
… (e.g. investment earnings) of funds. A federal interest liability (which the Federal Government pays to the state) … to the date that checks containing covered federal funds clear the state’s bank account, an EFT settlement involving covered federal funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesDiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing
… New York has been slow when it comes to using some federal … housing crisis, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit … to ensure the unprecedented federal relief funds help New Yorkers in need and are not lost because of unnecessary …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housingLaFayette Central School District – Reserves (2013M-387)
… condition related to the establishment, funding and use of reserves for the period July 1, 2011 through June 30, 2013. … District did not have a plan for funding several of its reserves. In addition, the Board did not adopt written … and using reserve funds. The Board’s extensive use of reserves along with appropriating fund balance in the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387City of Saratoga Springs – Financial Condition (2012M-201)
… the financial condition of the City’s general, water and sewer funds for the period January 1, 2008, to December 31, … year 2012 general fund budget of $37.2 million appears on track with City officials not anticipating an operating … water and sewer funds has increased from approximately $1.4 million on January 1, 2008 to $1.8 million on December 31, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201DiNapoli Releases Mid-Year State Cash Report and Review
… State tax collections of $34.2 billion through the first half of the fiscal year were nearly $610 million higher than projected and the state collected nearly $3.5 billion from financial … State tax collections of $342 billion through the first half of the fiscal year were nearly $610 million …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… the state department or division responsible for such fund/account within thirty days of the beginning of each fiscal … funds using the NYS01 General Ledger Business Unit and account code 31701 – STIP Interest. In instances where an … Agencies should utilize their business unit and the STIP account code (31701) when creating the journal entries. In no …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School District is located in the … schools with approximately 1,250 students, is governed by an elected nine-member Board of Education. Budgeted … funds based on the District’s projected needs, as required by the reserve policy. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… has updated its proxy voting guidelines and released its 2023 Stewardship Report. “Companies that take steps to be … In 2023, the Fund cast more than 30,900 votes at 3,235 public company meetings. Key updates to the Fund’s … and sexual harassment disclosure proposals at Tesla Inc., Wells Fargo and Co., and Chipotle Mexican Grill …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… with New York state by developing this customized method for reducing their portfolio's carbon emissions in a manner … moves, the world moves too. We look forward to seeing the positive changes this will spur in future company actions.” … investment capital flows toward clean energy and away from high polluting fossil fuel energy. This announcement helps …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-future