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Village of Spencerport – Financial Management (2013M-134)
… budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with … $3.73 million in fund balance for the general and sewer funds, over $2.9 million of this amount was not used. … the Village has accumulated excessive unexpended surplus funds amounting to $833,139 and $522,373 in the general and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Carlisle – Fund Balance (2017M-106)
… 1, 2016 through February 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population … Town of Carlisle Fund Balance 2017M106 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Carthage Central School District – Financial Condition (2014M-138)
… July 1, 2012 through December 31, 2013. Background The Carthage Central School District is located in the Towns of … Carthage Central School District Financial Condition 2014M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Ellicott – Fiscal Stress (2013M-269)
… over-estimated revenues. Key Recommendations Monitor the availability of unexpended surplus and actual revenues …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269DiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… The New York State Common Retirement Fund (Fund) is … provide $50 million in additional capital to the Hudson River Co-investment Fund III, which it already invests in, … the capital has been invested in counties outside New York City. The program has returned over $1.5 billion on $848 …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesOpinion 89-42
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … States Treasury bills issued in book-entry form, which are registered in the name of the village, under the "Treasury … United States of America... b. Such obligations, unless registered or inscribed in the name of the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 92-32
… significant property for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; … the depot, for fair and adequate consideration, to an historical society for restoration and preservation. The …
https://www.osc.ny.gov/legal-opinions/opinion-92-32DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… larceny, a misdemeanor, and agreed to pay full restitution plus $500 to cover the village of Delhi’s insurance deductible in lieu of three years’ probation plus one year conditional discharge. “Ms. Barnes used public …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfSelected Aspects of Discretionary Spending
… documentation. Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingSexual Offender and Management Treatment Act Program
… Background In April 2007, the Legislature enacted the Sex Offender Management and Treatment Act (Act), which … SOMTA program is designed to closely supervise and treat sex offenders who are near release from prison or parole, and … abnormalities, pose a substantial risk to commit new sex crimes. Since the Act’s inception, the Office has …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programCicero Volunteer Fire Department - Financial Activities (2025M-138)
… Audit Period January 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer should maintain … officials make informed decisions and effectively monitor the department’s financial activities. A fire department’s … as required by New York State (NYS) General Municipal Law (GML) Section 30-a. The Department received $46,565 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… report - pdf ] Audit Objective Determine whether the Amityville Union Free School District (District) officials … Determine whether the Amityville Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Audit Objective Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and … raised in the District’s response. 1 Cattaraugus-Little Valley Central School District – Financial Management … Determine whether the CattaraugusLittle Valley Central School Districts District Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71NYS Common Retirement Fund Announces $800 Million in Recent Climate-Related and Sustainable Investments
… York State Comptroller Thomas P. DiNapoli today announced $800 million in recent investments through the New York State Common Retirement Fund’s (Fund) … $8.5 billion of that overall commitment. The latest $800 million comprises three separate investments. In January, …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-announces-800-million-recent-climate-related-and-sustainable-investmentsDiNapoli Releases January State Cash Report
… Thomas P. DiNapoli. Year to date tax collections were $167.9 million higher than the latest projections included in the … "With the budget process well underway, and less than two months left in the fiscal year, we're watching closely to see … (up $2.1 billion largely because of federally funded payments to the Essential Plan Program) and Medicaid (up $2 …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportDiNapoli Releases November State Cash Report
… State tax collections through November declined $1.1 billion, or 2.4 percent, from the same period last year, … federal sources) and other public health programs (up $1.7 billion largely because of federally funded payments to …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportDiNapoli Releases August State Cash Report
… totaled $28.2 billion for the five months ended in August, $133 million above updated projections, primarily due … influencing tax collections this year." Through the end of August, All Funds receipts totaled $60.8 billion, an increase … $272.4 million lower than the latest projections made in August but $110.6 million higher than initial projections. …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-releases-august-state-cash-reportDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… totaled $18.6 billion in the first quarter of the new fiscal year, $1.2 billion less than the same period last … Comptroller Thomas P. DiNapoli. "We're three months into New York's fiscal year and personal income tax collections … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionTitle IV-E Foster Care – Federal Funding and New York
… City The City’s latest projections, released in January 2025, include $299 million in Title IV-E funding in FY 2025 and $295 million in FY 2026, all of which is allocated … OSC analysis FIGURE 2 – Foster Care Census Sources: NYC Open Data; OSC analysis …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-care