Search
DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… The City of Corning, home to a Fortune 500 company and serving as a regional hub for art and culture, has avoided many of the challenges faced by other upstate communities in recent years and has plans to generate economic expansion and advance … The City of Corning home to a Fortune 500 company and serving as a regional hub for art and culture has avoided …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureSouth Glens Falls Central School District - Fund Balance (2018M-90)
Determine whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit.
https://www.osc.ny.gov/files/local-government/audits/pdf/south-glens-falls-90.pdfOversight of Language Access Services
… post signage in public areas listing the availability of free LAS. The 2023 American Community Survey conducted by the …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesStates' Balance of Payments with the Federal Government: Fiscal Year 2018 - Interactive Map
Federal Spending Received Minus Taxes Paid
https://www.osc.ny.gov/reports/budget/states-balance-payments-federal-government-fiscal-year-2018-interactive-mapState Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… his new role with humility and understands the need to get back to work. My office is prepared to help him through …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerVillage of Franklin – Fund Balance Management (2018M-13)
Village of Franklin – Fund Balance Management (2018M-13)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-franklin.pdfSachem Central School District – Fund Balance (2017M-151)
Sachem Central School District – Fund Balance (2017M-151)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-sachem.pdfTown of Howard - Fund Balance Management (2018M-192)
Determine whether the Board effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/howard.pdfMeridale Rural Fire District - Management of Fund Balance (2018M-178)
Determine whether the Board properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/meridale-rural.pdfComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… that Gerald Munson, a former Croton-On-Hudson Fire Department Chief and a former Croton-On-Hudson Police Officer who most recently served as the fire department treasurer, has pleaded guilty to Grand Larceny in the Second Degree as a crime of Public Corruption, a class B felony. The charge is …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… then allegedly schemed to convince the victim to become his live-in caregivers. The victim, whose wife had died many … direct support, received a monthly income of $3,526.70 for his pension and $2,138.60 from Social Security. The subjects … persuaded the victim to agree to have them ostensibly pay his bills for him. However, the subjects did not pay the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerTown of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial activities for the period January 1, … Town of Otselic Selected Financial Operations 2012M220 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… Consult with legal counsel to determine whether some or all of the costs related to Project construction delays …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andOverview – Legacy Reporting
… not report withdrawn members or retirees who have returned to work under Section 211 or 212 of New York State Retirement … do not report contractors or consultants working for you. (To determine whether someone is an employee or a … retirees, etc., which will enable NYSLRS to store and retrieve that information if needed at a later date, saving …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewLife Changes: Why Should I Designate a Beneficiary?
… P. DiNapoli When you became a member of the New York State and Local Retirement System (NYSLRS), you may have designated … to make sure your beneficiary designations are up to date and reflect your current desires. That’s where this brochure … can help. It explains beneficiary designations and how you can change them. For more detailed information about …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiaryTown of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the … planned. The Board has not developed formal written fund balance and reserve policies or comprehensive multiyear … Adopt comprehensive multiyear financial, capital and fund balance and reserve policies and use them in conjunction with …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Town of Webb Union Free School District – Fund Balance (2016M-140)
… review the District’s financial condition for the period July 1, 2012 through November 30, 2015. Background The Town … realistic budgeted appropriations based on prior year’s results and anticipated operations to avoid raising more real …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January … funds that could be used to benefit taxpayers. The excess balance is about 13 percent of the subsequent year’s budget, … Key Recommendations Develop a plan to use surplus fund balance and unnecessary reserves in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationSteuben County – Financial Management (2025M-127)
… The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 … respectively. As of December 31, 2024, the general and road funds had unrestricted fund balances that totaled $118.9 million. The general and road funds are primarily funded by sales tax (general fund …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… CT 06856 are reprinted by permission. Sample City Balance Sheet Governmental Funds December 31, 2002 General Fund HUD … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2