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Town of Marilla – Town Supervisor’s Activities (2015M-27)
… proceeds for capital projects with the Town’s operating funds. The Board did not annually audit, or cause to be … useful format, including summarized cash balances for all funds at month end. Identify all money improperly residing in the operating funds and return it to the debt service fund or capital …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Westfield, Town of – Financial Management (2013M-389)
… the highway town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in accordance with statute. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Otsego – Financial Condition (2013M-307)
… of sales tax caused taxpayer inequities; part-town funds were taxed more than necessary while the town-wide funds were charged less than they should have been. While the … balance and establishing and funding necessary reserve funds. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Laurens - Budget Review (B4-14-21)
… System. The 2015 tentative budget for the Town’s funds totals $1,311,410 and is funded by estimated revenues … The allocation of payroll expenditures in the highways funds does not appear to be equitable. The Town’s tentative … the allocation of payroll costs between the highway funds. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21DiNapoli Releases August Cash Report
… issued today by State Comptroller Thomas P. DiNapoli. All Funds spending totaling $54.9 billion over the period was … strength in real property transfer tax collections. All Funds receipts totaled $59.9 billion through August, which … were $235 million higher than the latest projections. All Funds spending of just under $54.9 billion through the first …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportDiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… guilty to Offering a False Instrument for Filing in the Second Degree, a class A misdemeanor, in the Supreme Court of New York County. Alvarez previously served as Chief of … guilty to Offering a False Instrument for Filing in the Second Degree a class A misdemeanor in the Supreme Court …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-schemeTown of Hornellsville – Financial Management (2025M-102)
… amount of unrestricted fund balance within operating funds is an important financial consideration for town … years of sewer and half of the combined town-wide (TW) funds’ 2025 budgeted appropriations. In addition, the Board … sales tax revenues totaling $1.1 million to the TW funds instead of the town-outside-village (TOV) funds in …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102NYS Pension Fund Commits $2 Billion to Climate Transition Index
… objectives.” Earlier this year, DiNapoli announced $800 million in three new investments through the SICS program …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/white-plains-2020-71.pdfCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdfAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/amityville-union-free-2021-87.pdfDiNapoli Releases Analysis of Executive Budget
… occurred. Other proposals broadly authorize shifts of funds and spending authority among state agencies, public … to bypass the independent oversight of public dollars. All Funds tax receipts are projected at $77.4 billion in SFY … year, DiNapoli said. DiNapoli's report notes that All Funds spending in the coming fiscal year is projected at …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetOpen Educational Resources
… whether the City University of New York (CUNY) is using Open Educational Resources (OER) funds to establish, sustain, … or are under copyright but have been released under an open license and are available to students at no or low cost. … whether the City University of New York CUNY is using Open Educational Resources OER funds to establish sustain and …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… the governmental and proprietary fund types and fiduciary funds. Required supplementary information (other than MD&A) … includes budgetary comparison schedules for governmental funds, information about infrastructure assets reported using … financial statements are provided for governmental funds, enterprise funds, and fiduciary funds, even though the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… for multiple initiatives, including an additional $800 million for the Emergency Rental Assistance Program, $800 million for hospitals continuing to face financial …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetDiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… Thomas P. DiNapoli announced. "Ms. Hart tried to game the system and used her position of trust to steal tens …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… Urban Development, Office of the Inspector General (HUD OIG) and the New York State Police announced. Hoffman was … of Inspector General. “Today’s sentencing demonstrates HUD OIG’s steadfast commitment to working with our prosecutorial, … Based upon an anonymous tip, DiNapoli’s Office and the HUD OIG commenced an investigation of all monies controlled by …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overOpinion 95-1
… agency. The city, however, may determine to provide city funds to the agency to cover costs of such benefits. You … of these benefits in the event the agency has insufficient funds to cover the cost. For purposes of this opinion, we … city, in its discretion, could determine to provide city funds to the agency to cover costs of health care benefits to …
https://www.osc.ny.gov/legal-opinions/opinion-95-1XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… loss, misuse or inappropriate action involving State funds, equipment, supplies and other assets. Improper … contractors, sub-grantees or other recipients of State funds. Process and Document Preparation: State agencies … If an employee is involved in the theft or misuse of State funds, the agency must also refer the incident to the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsDiNapoli Releases Analysis of SFY 2024-25 State Budget
… the state’s long-term fiscal standing.” Revenue Risks All Funds revenues for SFY 2024-25 are projected to total $227.2 … fund receipts, as well as the expected depletion of funds from the federal American Rescue Plan. In addition, … Personal Income Tax In SFY 2023-24, just over half of All Funds tax revenues were from the PIT. These revenues rely on …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budget