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Waverly Central School District – Financial Condition (2013M-148)
… our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, … 2014-15 adopted budgets overestimated appropriations by a total of $3.2 million (5 percent) over these years. The … for all activity fund cash receipts that are remitted to her for deposit and that student treasurers complete profit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLiberty Central School District – Budget Review (B4-13-4)
… fund each year. The subsidies will only continue to drain the general fund’s fund balance. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… financial management practices for the period July 1, 2014 through April 12, 2016. Background The … $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency fund’s group health insurance … take appropriate action, in accordance with statute, to remedy reserves with excess funds. Adopt a reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Chenango … BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era of limited … level requirements necessary for reimbursement. Valley Stream Central High School District – Payroll (Nassau County) …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… Thomas P. DiNapoli today announced that financial information for more than 500 state and local public … go-to source for comprehensive, user-friendly financial information for state and local governments.” In December, … detailed revenue, spending, debt and property tax cap information for 3,100 local governments, going back as far as …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomTown of Rensselaerville – Financial Operations (2012M-168)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, through April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a … Town of Rensselaerville Financial Operations 2012M168 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village’s financial and information technology operations for the period June 1, 2012 through October 28, 2013. … The Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has … for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily by real property …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Comptroller DiNapoli Releases Municipal Audits
… ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … $4,100 in County funds from 2012 to 2017 and resigned from her position. In addition, the board does not review all … records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Town of …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsOpinion 88-14
… You have asked whether Opn No 72-233, reported at 28 Opns St Comp, 1972, p 97, still represents the views of this … of the person or persons entitled thereto (1981 Opns St Comp, No. 81-277 p. 297). When unclaimed money is so held … the county is holding assets of the decedent (see 32 Opns St Comp 1976, p 89). While the six-year statute of …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Property Type Tables
This indicates by property type, the property type code, relevant article/section of the Abandoned Property Law, description of the property and associated dorm
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/property-type-tables.pdfDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… in Midtown and purchased another nearby building (250 Park Ave) to add to its portfolio. Twenty-one other major …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Opinion 97-7
… into the court and trust fund and that some of these funds are held beyond the five year dormancy period set forth in … the State the owner of such funds but rather the funds are placed in the custody of the State for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 88-57
… rates may include a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL … of water rates including a classification under which senior citizens meeting certain income criteria are charged … may establish a schedule of water rates under which senior citizens who meet certain income criteria are charged …
https://www.osc.ny.gov/legal-opinions/opinion-88-57State Comptroller DiNapoli Releases Audits
… Equipment at Train Stations (2017-S-84) From Jan. 1, 2014 through Sept. 12, 2017, SIR did not have written … equipment installed at stations. For the period Oct. 1, 2014 to May 31, 2017, a review of the inspection records … Stations (2016-S-92) Auditors determined that from Jan. 1, 2014 to Sept. 30, 2016, not all of the MTA’s New York City …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsOpinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Opinion 89-29
… -- Sale (authority of village to exchange property with a federal agency) GENERAL MUNICIPAL LAW, §72-h; VILLAGE LAW, … a parcel of property to exchange for property owned by a federal agency and needed for village road building where the federal agency desires an exchange of property rather than an …
https://www.osc.ny.gov/legal-opinions/opinion-89-29DiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… York State Comptroller Thomas P. DiNapoli’s annual report on the Metropolitan Transportation Authority’s debt levels found the MTA does not have the resources to fully fund its $54.8 billion 2020-2024 capital program, … It now can no longer afford to pay for the debt service on $9.8 billion in debt it had planned to issue for the …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programNew York’s Economy and Finances in the COVID-19 Era
… Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions … the balance of the State, excluding New York City, dropped to 5.9 percent as of December, about a percentage point above …
https://www.osc.ny.gov/reports/covid-19-february-3-2021