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Village of Spencerport – Financial Management (2013M-134)
… in Monroe County and has a population of approximately 3,600. The Village is governed by an elected Board of … variances. As a result, although the Board appropriated $3.73 million in fund balance for the general and sewer funds, …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Carlisle – Fund Balance (2017M-106)
… 2,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations for the general and highway … times actual expenditures that year. The Board increased real property taxes to finance operations and its … estimates that reflect realistic operating needs based on historical or other known trends. …
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)
… 31, 2013. Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and … Denmark and Diana in Lewis County. The District, which is governed by an elected seven-member Board of Education, …
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)
… July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … surplus and actual revenues received against the estimates in the adopted budget and make amendments, as necessary, to …
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
… and missions and within sectors ranging from software and manufacturing to healthcare and renewable energy generation. … technology, transportation, business services and manufacturing companies. The Fund will build a portfolio of …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesDiNapoli Releases January State Cash Report
… Through the first 10 months of the fiscal year, All Funds receipts totaled nearly $126.5 billion, a decline of … by lower than anticipated miscellaneous receipts. All Funds spending totaled nearly $121.5 billion through Jan. 31, … (up $2 billion primarily from federal sources). All Funds spending was $791.5 million lower than the latest …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportDiNapoli Releases November State Cash Report
… the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportDiNapoli Releases August State Cash Report
… $133 million above updated projections, primarily due to double digit growth in business tax collections, according to the state cash report issued today by State Comptroller … $110.6 million higher than initial projections. The year-to-year increase was primarily due to federal receipts (up …
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
… and personal income tax collections are falling short of what was expected," DiNapoli said. "Taxpayer anticipation of … 30, All Funds receipts totaled $37.7 billion, representing a decline of $680.6 million or 1.8 percent from a year … General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental …
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
… in Title IV-E funding in FY 2025 and $295 million in FY 2026, all of which is allocated to the Administration for … care census has decreased by nearly 40 percent since June 2015, there still remain 6,500 children in foster care … 21.2 21.1 Total IV-E Funding $ 298.8 $ 295.4 Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… administers 11 State and federal grant programs aimed at crime prevention and control. Among these public … – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York City. In previous …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followThe Common Retirement Fund – Employer Contributions and Rates
… valued at $273.1 billion as of March 31, 2025, has three main sources of income (assets): Investment income Employer … the money used to pay NYSLRS benefitslearn about its three main sources of income assets …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundOpinion 89-42
… term United States Treasury bills issued in book-entry form, which are registered in the name of the village, under … inscribed in the name of the municipal corporation or fire district , shall be purchased through, delivered to and held … Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 92-32
… property for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL … for fair and adequate consideration, to an historical society for restoration and preservation. The town, by local …
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 … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfSelected Aspects of Discretionary Spending
… The State University Construction Fund (Fund) was created in 1962 to expedite the completion of the $700 million master … of $4.6 million of Fund spending, which was discretionary in nature. Each public authority should have formal policies … are appropriate and the dollar thresholds for each. In addition, the policies should state what type of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingSexual Offender and Management Treatment Act Program
… currently being civilly confined. The Office uses three psychiatric centers, Central New York Psychiatric Center, St Lawrence Psychiatric Center and the Manhattan …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… - pdf ] Audit Objective Determine whether the Amityville Union Free School District (District) officials properly … Determine whether the Amityville Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mWhite Plains City School District – Financial Management (2020M-71)
… complete report - pdf ] Audit Objective Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and District officials did not adopt realistic … Determine whether the Board and District officials adopted realistic budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently … years. Did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related … with our findings. Appendix B includes our comments on issues raised in the District’s response. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-management