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DiNapoli: Local Sales Tax Collections Grow by 1.5% in April Compared to Last Year
… the same month in 2022, according to an analysis released today by State Comptroller Thomas P. DiNapoli. Overall, local … the same month in 2022 according to an analysis released today by State Comptroller Thomas P DiNapoli Overall local …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-grow-1.5-percent-in-april-compared-last-yearDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… of criminal cases and could result in dangerous items, such as drugs and firearms, making their way back into … proper oversight, it’s impossible to know if the missing items were destroyed, transferred to other agencies, returned … contraband, property pending release and property confiscated for forfeiture proceedings. Some of the items the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Center Moriches Free Public Library , Town of Harmony , Village of Hillburn , … spent appropriately and effectively.” Center Moriches Free Public Library – Budgeting and Cash Receipts (Suffolk … announced his office completed audits of Center Moriches Free Public Library Town of Harmony Village of Hillburn …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Monterey Fire Department President Arrested for Allegedly Stealing Funds from the Department
… Office and the New York State Police for their hard work and collaboration in this matter,” Hourihan said. … and Schuyler County District Attorney’s Office, for their hard work in putting an end to this dishonest act. Ms. Groves …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-monterey-fire-department-president-arrested-allegedly-stealing-funds-departmentDiNapoli: Town of Altona Official Misused $23,500
… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in … The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Child Care and Development Block Grant – Federal Funding and New York
… Block Grant (CCDBG) (Assistance Listing Number 93.575) is the primary federal program that provides child care … As of the City’s latest projections (January 2025), CCDBG is the second-largest source of federal funding for the City … in FY 2025 at $848 million citywide. Nearly 98 percent is received by the Administration for Children’s Services …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… to Article V, Section 1 of the State Constitution and New York State Office of the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71State Comptroller DiNapoli Releases Municipal & School Audits
… obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not sought …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The town supervisor’s office did not maintain adequate receipt documentation for cash collections totaling $186,873 … did not obtain written quotes for the purchase of certain items from three vendors totaling $17,762 and did not …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Blasdell , Town of Cambria , Town of Canaan , Granville Hook and Ladder …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… CMIA, interest liabilities will be calculated from the SFS and bank records. Agencies which “cash manage” their own … CMIA interest liabilities will be calculated from the SFS and bank records …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationCicero Volunteer Fire Department - Financial Activities (2025M-138)
… [read complete report – pdf] Audit Objective Did Cicero Volunteer Fire Department (Department) officials … totaled about $378,000. Audit Summary Department officials did not ensure that the Department’s financial activities … financial decisions. In addition, because the Department did not have effective controls over cash disbursements and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central School District , Oceanside Union Free School District , Orange-Ulster BOCES , Seaford Union … competition for 20 purchases totaling approximately $257,100. For access to state and local government spending and …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… maintenance logs. City of Corning – Foreign Fire Insurance Funds (Steuben County) Auditors examined all 61 FFI … town did not allocate sales tax revenue to its part-town funds to eliminate property tax levies in those funds before allocating any remaining sales tax revenue to …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… payments for a variety of reasons. The recording of a cash receipt is the recognition of moneys received from internal … Worksheet: Created by an agency to transfer customer AR Items from one customer to another customer. These … Created by an agency to correct or adjust customer AR Items. These transactions do not require OSC-BSAO approval in …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewOpinion 88-31
… such money. Upon a termination of the case at the trial level with a dismissal or acquittal, the two per centum … also provides that "upon a termination of the case at the trial level with a dismissal or acquittal" (emphasis … offenses or infractions (CPL, §1.20[1]). In advance of trial, accusatory instruments or individual charges may be …
https://www.osc.ny.gov/legal-opinions/opinion-88-31State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… conflicts related to vendors hired in relation to estates administered by the county; and possible theft of … revenues, including potential theft associated with real property tax collections. These allegations, as well as … Develop policies and procedures over the administration of estates. This should include recordkeeping and reporting …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… director of the council. Rapfogel and Cohen both face prison time after pleading guilty to multiple felony charges … plea, Rapfogel will be sentenced to 3 1/3 to 10 years in prison and will pay $3 million in restitution. If he fails to … as anti-family violence programs. Met Council receives funding through New York State and New York City grants, …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingOpinion 2006-8
… FUNDS -- Employee Benefit Accrued Liability Reserve Fund (use of for lump sum “retirement awards”) PUBLIC OFFICERS AND EMPLOYEES -- … (use of employee benefit accrued liability reserve fund for lump sum “retirement awards”) GENERAL MUNICIPAL LAW … school district may use monies in an employee benefit fund to pay for awards paid upon retirement under collective …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47