Search
XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… appropriations have an appropriation lapsing date of June 30th. Local Assistance, Community Projects, Capital Projects, … of New York (CUNY) have a fiscal year ending on June 30th. Appropriations for SUNY and CUNY State Operations and SUNY Aid to Localities lapse on September 30th. CUNY Stabilization Account appropriations lapse on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingTown of Lee – Financial Management (2025M-63)
… spending levels. Although the Town levied no real property taxes for the general and highway funds, the unrestricted … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as … New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… – pdf] Audit Objective Did Beekmantown Fire District No. 1 (District) officials develop and manage a comprehensive … Did Beekmantown Fire District No 1 District officials develop and manage a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Comptroller DiNapoli Releases Municipal & School Audits
… with written procedures for the investment of district funds. The district did not prepare monthly cash flow forecasts to estimate funds available for investment, monitor investments or … Central School District – Extra-Classroom Activity Funds (Genesee County) District officials did not properly …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… (97%) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a … FSA, DCAP and HRA in a timely manner. East Rochester Union Free School District – Procurement (Monroe County) District … policy that addressed the creation, maintenance, and storage of e-records, as required. Without a secure e-record …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… released an audit that found New York State Homes and Community Renewal’s (HCR) lax oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program contributed to delays in urgent home repairs for seniors. The audit found the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkersNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… Fund's regular index holdings, raises the current value of the Fund's sustainable investments to more than $7 … said. "Our state pension fund is at the forefront of the worldwide effort to build a lower carbon economy. Our … climate change, and seize the opportunities of the clean energy future," said Mindy S. Lubber, president and CEO of …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
New York State Comptroller Thomas P DiNapoli today announced the arrest of former city of Corning clerk Stephanie Burlew
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsUse of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its intended purpose. Background In 1985, the New York … (Parks) to prepare a plan to service the snowmobile trail miles in New York State and established the means to …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-fundsC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… and Treasurer. The City provides the fire companies with fire equipment, safety gear, and a fire house, and funds the Company’s operations. … of the Company’s by-laws. Provide the Treasurer with training to properly perform the duties. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… Hampton (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … Hampton Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… Purpose of Audit The purpose of our audit was to review the Center’s financial activity and to assess the Board’s oversight of the Center for the period of January 1, 2011, to March 31, … The purpose of our audit was to review the Centers financial activity and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsOpinion 98-12
… from any source whatsoever for similar purposes, shall be paid into the treasury of such city and shall be credited to … that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … 2580(1) clearly refers to cash because only cash may be "paid into the [city's] treasury". Accordingly, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-98-12DiNapoli Releases May State Cash Report
… billion through May 2014, representing an increase of 3.7 percent or $428.6 million. General Fund receipts were … funds) increased 2.6 percent, or $249.3 million, to $9.7 billion, which was $385.7 million lower than projected through May 31. The General …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… $147.2 million lower than updated projections. Spending for local assistance grants totaled $88.8 billion and was 6.1 …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileDiNapoli Releases October State Cash Report
… period. Significant increases include spending for public health programs (up $1.4 billion largely because of payments …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportState Agencies Bulletin No. 2115
… notice of the possible impact to paycheck distribution and release of direct deposit funds and advices should the State … Treasury if special handling of paychecks is needed upon release of the April 6, 2023, paychecks. Questions Questions … notice of the possible impact to paycheck distribution and release of direct deposit funds and advices should the State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksState Agencies Bulletin No. 2017
… notice of the possible impact to paycheck distribution and release of direct deposit funds and advices should the budget … Treasury if special handling of paychecks is needed upon release of the April 7, 2022 paychecks. Questions: Questions … notice of the possible impact to paycheck distribution and release of direct deposit funds should the budget be late and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksComptroller DiNapoli, A.G. Schneiderman, State & DOI Commissioner Mark Peters Announce Conviction of Non-Profit Executive Involved in Six-Year Theft Scheme
… City Department of Investigation (NYC DOI) Commissioner Mark Peters today announced the conviction of a nonprofit … on anyone abusing the public trust.” DOI Commissioner Mark G. Peters said, “This defendant manipulated a system … and New York City Department of Investigation Commissioner Mark Peters today announced the conviction of a nonprofit …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-ag-schneiderman-state-doi-commissioner-mark-peters-announce-conviction-non