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Opinion 91-50
… 139 of the State Finance Law. Section 139(3) permits a contractor to withdraw all or any part of amounts retained by the State from payments due to such contractor upon the deposit with the State Comptroller, or …
https://www.osc.ny.gov/legal-opinions/opinion-91-50DiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsDiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… “Transparency is the hallmark of good government, and my office strives to provide the public with in-depth data to keep track of where their tax dollars are being spent,” DiNapoli said. “This tool will …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsTown of Ontario – Board Oversight and Information Technology (2013M-105)
… 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is … properly accounted for them and repaid them timely in accordance with law. The Board consistently adopted … led to the accumulation of significant fund balances in the general and water funds and, conversely, dangerously …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105III.7 Data Quality – III. Statewide Financial System (SFS)
… in a rejected status. Voucher Guidance: Accounts Payable (AP) Vouchers Accounts Payable Vouchers in Pending, Pending … Self Service, Interagency Billing, Procurement Card etc. AP Vouchers referencing Purchase Orders (PO's) with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityCity of Saratoga Springs – Financial Condition (2012M-201)
… the financial condition of the City’s general, water and sewer funds for the period January 1, 2008, to December 31, … $2.9 million for the water fund, and $3.7 million for the sewer fund. Key Findings Since our last audit of the City’s … Also, while the financial condition of the water and sewer funds has improved during our audit period, the water …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Chatham Central School District , Cherry Valley-Springfield … their money is being spent appropriately and effectively.” Chatham Central School District – Financial Condition … today announced his office completed audits of the Chatham Central School District Cherry ValleySpringfield …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsCity of Mount Vernon – Budget Review (B21-6-3)
… evaluation of the City’s adopted budget for the 2021 fiscal year. Background The City of Mt. Vernon is … of uncollected taxes and could create a shortfall in 2021. The Comptroller has not prepared a valuation of the … taxes, as required, and has not filed the City’s 2020 or 2021 Constitutional Tax Limit form. The City’s adopted 2021 …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3City of Yonkers – Budget Review (B22-6-6)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … year 2022-23 and the related justification documents are in compliance with the requirements of the Fiscal Agent … overtime costs could potentially be over budget by as much as $591,000. Workers’ compensation costs could …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… general fund expenditures of $4.9 million for the fiscal year ending December 31, 2011. Key Findings Town officials …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse … Clerk fees, real property taxes and other moneys received in a timely manner. Key Recommendations Ensure that any …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Keeseville – Financial Condition (2013M-192)
… 31, 2013. Background The Village of Keeseville is located in Essex County. The Village is governed by a Board of … operations, which contributed to the Village being in fiscal stress at the end of the 2011-12 fiscal year. … during the 2011-12 fiscal year. The sewer fund remained in fiscal stress at the end of the 2012-13 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… out the state fiscal year on March 31 with cash-on-hand in the General Fund of $8.9 billion, or $2.4 billion above … cash flow challenges as soon as next month due to billions in state aid payments for health and education, delayed state … "The state’s strong cash position will quickly erode in the coming weeks," DiNapoli said. "We must manage cash …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksRochester City School District – Budget Review (B20-2-5)
… review was to provide an independent evaluation of the Rochester City School District’s (District) proposed budget … Earlier this year our office performed a review of the Rochester City School District’s (District) 2018-19 and … modified accordingly. [1] /localgov/audits/schools/2020/rochester-br-20-2-1.pdf [2] …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… of Fishkill located in Dutchess County. The Town Board is the legislative body responsible for managing Town … the Town Comptroller. Ensure that all money collected is properly receipted and remitted to the Town Comptroller in …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… and internal controls over selected financial operations for the period January 1, 2011 through July 31, 2012. … would have reported an operating deficit of $3 million for 2011. From 2008 through 2011, the general fund’s …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsTown of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… June 12, 2013. Background The Town of Alexander (Town) is located in Genesee County and has a population of about … comprised of the Supervisor and four council members, is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Local governments in New York levied a total of $36.6 billion in property taxes in 2019 – an increase of 2.4 percent over 2018, according to … Local governments in New York levied a total of $366 billion in property taxes in 2019 an increase of 24 percent over 2018 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesAsylum Seeker Spending Report
… between State Fiscal Year (SFY) 2022-23 through SFY 2026-27 for emergency spending related to people seeking asylum in … asylum seekers totaled $2.62 billion through January 31, 2026. Figure 1 – State Spending by Agency (through month …
https://www.osc.ny.gov/reports/asylum-seeker-spending-report