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Town of Perth – Supervisor’s Records and Reports (2024M-149)
… report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, … adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 … The general fund and the highway fund cash balances as of March 31, 2024 were overstated by a combined total of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149DiNapoli Releases July State Cash Report
… over the first four months of the state fiscal year (SFY), a drop of $1.1 billion, or 4.4 percent, from the same period … through July were $21.8 million over the Executive’s latest projections from earlier this month. However, … over the first four months of the state fiscal year SFY a drop of $11 billion or 44 percent from the same period last …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-reportOpinion 92-21
… for legal and administrative reasons to dismiss the cases en masse . With mass dismissals, there is no thoughtful … in situations when the dismissals are, as described, done en masse . July 29, 1992 Melvin I. Rosenblat, Director …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 93-15
… municipality as custodian for the library (1986 Opns St Comp No. 86-54, p 86), unless the library board has … even when the municipal treasurer has custody (1991 Opns St Comp No. 91-57, p 158). Further, even if the treasurer of … library information concerning such funds. March 18, 1993 Michael J. Moran, Supervisor Town of Gardiner …
https://www.osc.ny.gov/legal-opinions/opinion-93-15DiNapoli: Former Hannibal Fire Chief and Father Arrested
… County District Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the arrest of former Hannibal Fire Chief Chris Emmons for allegedly stealing $18,000, and Carl Emmons Sr., Chris … Comptroller DiNapoli the Oswego County District Attorney and the NYS Police today …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedIII.2 SFS Policies – III. Statewide Financial System (SFS)
… The Constitution of the State of New York Article 5 Section 1 states that “The State … all official accounts; To audit the accrual and collection of all revenues and receipts; and To prescribe such methods … all official accounts to audit the accrual and collection of all revenues and receipts and to prescribe such methods of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesII.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller … to prescribe such methods of accounting as are necessary for the performance of the foregoing duties. The State … The State Comptroller shall be required 1 to audit all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… of revenue, lagged expectations, according to a mid-year report on revenue and monetary settlements released today by … of revenue lagged expectations according to a midyear report on revenue and monetary settlements …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… to higher federal reimbursement for Medicaid spending, as well as the withholding of certain payments. As of February … higher balance is driven partly by withheld payments as well as receipts from short-term borrowing that DOB …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsXV.11 Journal/Revenue Transfers – XV. End of Year
… to OSC by the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a transaction … to OSC by the date identified in the Office of Operations Events and Deadlines Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersState Agencies Bulletin No. 2243
… staff via a link on the PayServ Bulletin Board. The first tab of the report, Payroll Check Notification, includes … (date the reissued check is printed/mailed) The second tab of the report, Reversal Deletes for Agency No, includes … each account will be listed as a separate row. The third tab of the report, Returns for Agency Notifications, includes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2243-new-payroll-check-notification-reportState Agencies Bulletin No. 2243.1
… staff via a link on the PayServ Bulletin Board. The first tab of the report, Payroll Check Notification, includes … (date the reissued check is printed/mailed) The second tab of the report, Reversal Deletes for Agency No, includes … each account will be listed as a separate row. The third tab of the report, Returns for Agency Notifications, includes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22431-new-payroll-check-notification-reportComptroller's NYS Common Retirement Fund Responsibilities
… As the sole trustee responsible for the New York State Common Retirement Fund (Fund), Comptroller … As the sole trustee responsible for the New York State Common …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesState Agencies Bulletin No. 2243.2
… checks, direct deposit returns, and retirement refunds, in addition to the status of direct deposit returns, direct … is issued to) Invoice Information Payment Amount Voucher in SFS Vendor ID Vendor Description Payroll Check Exchange … with AC230s more than 15 days late are highlighted in pink and those that exceed 30 days late are highlighted in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… [read complete report – pdf] Audit Objective Did the Essex County Industrial Development Agency (ECIDA) Board … renewable energy and recreational facilities).In return for financial assistance, many project owner occupants, or … The Board did not properly approve and monitor projects that …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mTown of Bethlehem – Information Technology (2025M-25)
… email, receiving online payments and to maintain various records, such as financial and personnel records and evidence files for the Police Department. The … email receiving online payments and to maintain various records such as financial and personnel records and evidence …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25DiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… New York City was the early epicenter of the COVID-19 pandemic outbreak, but many small businesses hit hardest were initially left out of the federal Paycheck Protection Program (PPP) because they … New York City was the early epicenter of the COVID19 pandemic outbreak but many …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingDiNapoli Releases Bond Calendar for Fourth Quarter
… their major public authorities during the fourth quarter of 2018. The planned sales of $6.91 billion include $4.74 billion of new money and $2.17 billion of refundings as follows: … their major public authorities during the fourth quarter of 2018 …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… its senior center, including providing food, coffee, bingo games, and organizing paid day trips and overnight trips. The …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillDiNapoli Releases Bond Calendar for Third Quarter
… today announced a tentative schedule for the planned bond sales for the state, New York City and their major … by the committee to assist participants in the municipal bond market. It is contingent upon execution of all project … prospective third quarter calendar includes anticipated bond sales by the following issuers: the City of New York, …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarter