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Town of Gorham – Budgeting (2023M-181)
… Determine whether the Town of Gorham Town Board Board adopted realistic budgets …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181City of Olean – Budget Review (B17-1-3)
… accumulated deficit in the City's general, water and sewer funds as of May 31, 2007. Local Finance Law requires all … of appropriations) and $75,000 each in the sewer and water funds (2.5 percent of appropriations) provide limited …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Comptroller DiNapoli Releases November Cash Report
… tax collections, according to the monthly state cash report issued today by New York State Comptroller Thomas P. … initial projections. Other findings from the November cash report include: Personal income tax receipts through Nov. 30 … 12.5 percent or $453.4 million. The November cash report can be found here: …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… to Localities lapse on September 30th. CUNY Stabilization Account appropriations lapse on March 31st, and SUNY Stabilization Account appropriations lapse on June 30th. Generally when a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingDiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… to the Elderly (RESTORE) program contributed to delays in urgent home repairs for seniors. The audit found the … on a local level. DiNapoli’s audit found that errors in the agency’s selection of LPAs resulted in many New York counties receiving no service through the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkersState Comptroller DiNapoli Releases Municipal & School Audits
… investment earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial … which had an average of $13.4 million available for investing. Had officials considered other legally … a comprehensive investment program with written procedures for the investment of district funds. The district did not …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Clinton-Essex-Warren-Washington Board of … a result, auditors question whether the change orders may have been split to avoid having to seek competitive bids for … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board … fund balances? Audit Period December 31, 2021 – April 25, 2025 Understanding the Audit Area A key measure of a town’s … in the highway fund). Appropriations in the Town’s 2025 budget totaled $2.3 million ($1 million for the general fund …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63DiNapoli Releases State Cash Report
… in June were stronger than expected, and collections for the first quarter of the fiscal year were $748.5 million … tax receipts were $606 million higher than projections for the month. Overall growth of 7.7 percent from the … estate and gift taxes. Total tax receipts of $20.6 billion for the quarter were $1.9 billion higher than the same period …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportDiNapoli Releases Review of First Quarter State Revenue Collections
… largely reflecting growth in business tax collections and increased personal income tax (PIT) receipts in June, … tax collections continue to improve after April’s decline, and the state is now in a relatively strong cash … drop in personal income tax (PIT) collections in April and May but higher than DOB projections. Tax receipts …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… today at the Investor Summit on Climate Risk at the United Nations announced a $2 billion increase to the New … Fund is the third largest public pension fund in the United States with estimated assets of $201.3 billion as of … today at the Investor Summit on Climate Risk at the United Nations announced a $2 billion increase to the New …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionTown of Mooers - Cash Management (2020M-36)
… maximized. Had the Supervisor invested available funds in a financial institution with higher available interest … funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize interest … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36XV.6.A Split Payroll – XV. End of Year
… method of determining the appropriation charges to be used for the following fiscal year-end payroll allocation percentages. The programmed payroll allocation (split charge) will generally apply to all … method of determining the appropriation charges to be used for the following fiscal yearend payroll allocation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6a-split-payrollDiNapoli Releases October State Cash Report
… State tax collections totaled nearly $41.6 billion through October, a drop of $764.1 million, or 1.8 percent, from the same period last … P. DiNapoli. However, tax collections of $4.7 billion in October were 13.8 percent higher than those of October 2015 … State tax collections totaled nearly $416 billion through October a drop of $7641 million or 18 percent from the same …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportState Agencies Bulletin No. 2115
… 6, 2023, via the PayServ Bulletin Board and New York State Payroll Online (NYSPO). Agency Actions Agencies should notify … Questions regarding this bulletin may be directed to the Payroll Services mailbox. Please reference Bulletin No.2115 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… Tax collections of $4.9 billion in February were $21.6 million above the state’s latest estimates, according to the monthly cash report released today by New York State Comptroller … “This year’s budget assumed relatively modest growth in tax revenues, and so far receipts have been higher than …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileState Agencies Bulletin No. 2017
… the end of June. However, although funds will be released for these agencies, direct deposit advices will not be mailed … as paychecks will not be released by the Division of the Treasury until the Legislature passes and the Governor signs … 7, 2022 via the PayServ Bulletin Board and New York State Payroll Online (NYSPO). Agency Actions: Agencies should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksDiNapoli Releases May State Cash Report
… through May. But realistic expectations are necessary in case the state must deal with any fluctuations later in the … collections in April of this year fell sharply, as was the case in many states. PIT collections in May were also lower …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportOpinion 98-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … all funds raised or collected by the authorities in a city for school purposes or to be used by the board of education … that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general …
https://www.osc.ny.gov/legal-opinions/opinion-98-12DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… “Although 2024 was generally positive, markets fell in December. Investors will face continued uncertainty in the months ahead with the potential for tariffs and … As of Dec. 31, the Fund had 40.94% of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarter