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Report on the State Fiscal Year 2017-18 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2017
As our nation enters its ninth year of economic expansion, New York State faces some signs of increasing fiscal challenges.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2017-18.pdfReport on the State Fiscal Year 2018-19 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2018
Unexpectedly high personal income tax receipts and other factors resulted in a positive end to the State's last fiscal year with a General Fund balance of $9.4B
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2018-19.pdfVillage of Cato – Audit Follow-Up (2023M-145-F)
… the Village of Cato’s (Village’s) progress, as of June 10, 2025, in implementing our recommendations in the audit report … Background The Village is located in the Towns of Cato and Ira in Cayuga County. The Village is governed by the elected … the Village of Catos Villages progress as of June 10 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fDiNapoli: Wall St. Profits Soared in First Half of 2020
… of 2020, an 82 percent increase over the same period last year, according to State Comptroller Thomas P. DiNapoli’s … more than the $82,938 average salary for the rest of the private sector in the city in 2019. As an illustration of the … of the Budget has projected a decline in finance and insurance bonuses of 28 percent as part of the state’s first …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020State Comptroller DiNapoli Releases Audits
… shelter and a community center. One is a now a military museum. Auditors also found lead hazard awareness training …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0Opinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … considered as … other compensation unless by resolution, ordinance, special or local law the municipality, district or … J., Index No. 209202). Moreover, the daily rate divisor does not fall within any of the exclusions from "other …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… and not-for-profit, senior citizen, volunteer firefighter, veteran and other exemptions. The Assessor: Granted … exemptions without required applications, renewal forms or other supporting documentation. Incorrectly calculated …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
Determine whether the Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… an op-ed on the NYS DREAM Act. If passed, the bill would extend the state’s Tuition Assistance Program (TAP) to …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actHumphrey Fire District – Financial Controls (2014M-37)
… a district corporation of the State, distinct and separate from the Town of Humphrey, and is located in Cattaraugus …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Agency should reactivate the employee in the SFS, assign a proxy to the traveler and have the proxy complete the reconciliation process. For more … are under investigation by emailing [email protected].gov . Once the investigation is complete, the Agency should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationDiNapoli: Local Sales Tax Revenue Slows in 2016
… in the first six months of 2016, according to a report released today by State Comptroller Thomas P. DiNapoli. Overall, growth slowed from 2.6 percent in the first quarter to 0.8 percent in the … The steepest of the declines in 23 counties were seen in Hamilton (6.8 percent), Washington (6.4 percent) and …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016DiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… of the Village of Norwood, was arrested for allegedly stealing $73,725 from the Village. “Nancy Berger is accused of stealing funds from the Village of Norwood, a violation of …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… activities account and attempted to conceal her theft by substituting the stolen funds with checks from the school district retirees’ health insurance account, among other things. Students raise and … 2019. The school district superintendent reported the theft after Smoulder resigned. The Comptroller’s forensic …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolState Agencies Bulletin No. 1165
… 20, 2012. According to the Retirement System, based on the crediting rules that apply to the various tiers, if there are … (i.e. lost time), there will be no impact on service crediting for members whose days are reduced by the 5 day …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21State Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. announced the arrest of Rochelle … on this case." Westchester County District Attorney Anthony A. Scarpino, Jr. said: "Stealing from public funds … Thomas P DiNapoli and Westchester County District Attorney Anthony A Scarpino Jr announced the arrest of Rochelle Rose …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-paymentsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… financial reports. The booking coordinator oversees hall rentals and certain fundraising events. The Department’s … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mVillage of Leicester – Financial Management (2025M-7)
… [read complete report – pdf] Audit Objective Did the Village of Leicester (Village) Board of Trustees (Board) … Program A key measure of a village’s financial condition is its level of fund balance, which represents the difference between revenues and expenditures accumulated over …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Selected Wage Investigation Procedures (Follow-Up) (2023-F-19)
To determine the implementation status of the four recommendations included in our initial audit report, Selected Wage Investigation Procedures (2019-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f19.pdfLGAC - Internal Control - FY 2022
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed.
https://www.osc.ny.gov/files/debt/pdf/lgac-internal-control-2021-22.pdf