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DiNapoli, Sanders and Anderson Take Action to Expand Lending in Underserved Communities and Spur Economic Development
… banks to access state deposits that help provide essential banking services and increase financing for small businesses … too long, our neighborhoods have been locked out of real investment while capital sat on the sidelines. These bills … support this legislation, which will allow for critical investment in the communities that need it most. By …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-sanders-and-anderson-take-action-expand-lending-underserved-communities-and-spur-economicControls Over Equipment
… office equipment. During the year ended June 30, 2017, H+H purchased approximately $154.7 million in equipment. … the remaining 57 items, including: 600 infusion pumps, purchased collectively for $1.7 million, were recorded in FAM … four physiological monitors. An HP computer was purchased on August 27, 2009 for $1,547. We attempted to locate the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentVillage of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… accounting records using the modified accrual basis of accounting. Accounting records were not adequate to … Clerk-Treasurer did not provide monthly financial reports of receipts and disbursements to the Board. Key … revenues and expenditures using the modified accrual basis of accounting. Provide monthly financial reports to the …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Village of Sidney – Financial Activities (2023M-14)
… activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Franklinville Joint Fire District – Claims Processing (2017M-141)
… policy. The Chief and assistant chiefs primarily used debit cards to purchase miscellaneous District equipment and … claims processing procedures. Discontinue the use of debit cards. Ensure that the resolutions authorizing payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Opinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: State Pension Fund Value $194.3 Billion
… York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund (Fund) had a -2.68 percent return on investments in the state fiscal year (SFY) that ended on March 31, 2020, reflecting a slight decrease as a result of the COVID-19 pandemic. The Fund ended its fiscal year during …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … Determine whether the South Butler Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… candidates; Comply with district policy when posting job openings and appointing administrators; and Ensure that all … For access to state and local government spending and more than 50,000 state …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtFairport Central School District - Payroll and Employee Benefits (2023-118)
… calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … been paid $2,000 because they retired prior to the end of the school year, a requirement for this incentive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Greenville Fire District – Capital Reserve (2014M-64)
… to examine the District’s funding of its capital reserve for the period of January 1, 2012 through September 30, 2013. … distinct and separate from the Town. Budgeted expenditures for 2013 were $569,444. Key Findings The District accumulated … with amounts exceeding the amounts budgeted annually for the reserve. The Board had intended to use the reserve to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64State Comptroller DiNapoli Releases Municipal Audits
… not maintain accurate and consistent capital asset records to ensure district assets were monitored and safeguarded. … $36,809. In addition, district officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear … totaling $163,233 without an approved purchase order prior to the purchase being made. Kingston Housing Authority – …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Incomes for Many New Yorkers Not Keeping Pace with Inflation
… household incomes increasing in every county from 2019-2024, they did not keep pace with the cost of living when … household income increased by $1,688, or 2%, from 2019 to 2024. However, in 23 of the state’s 62 counties, real median … (-2.4%), and in the Bronx by $661 (-1.3%) between 2019 and 2024. Other counties that saw a positive percentage change in …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-incomes-many-new-yorkers-not-keeping-pace-inflationXII.4.A Vendor Requests for Payment – XII. Expenditures
… and the Business Unit to ensure the calculations resulting from information entered into the AC 3253-S is accurate prior … implementation of the SFS, Business Units are no longer required to send paper documents to OSC, with the exception …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentAllegany County – Court and Trust Funds (2014M-74)
… scanned copies of all court orders filed in his office, he does not make an entry into the court and trust fund register of the moneys ordered to be paid into a court. We identified funds which improperly remained in the … of 2 percent on moneys she pays out of a court. However, we found that the Treasurer had been charging a fee of 3 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Orleans County – Court and Trust Funds (2024-C&T-6)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6DiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… New York City is projecting a $3.4 billion surplus for city fiscal year (FY) 2021 because of better-than-projected revenues from income and corporate taxes, debt service savings from … unemployment rate of 6.3 percent. At the same time, demand for social safety net services has shot up, with significant …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingOpinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … department employees which, among other things, provides for the employees to receive a certain number of sick, …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Wayne County Court and Trust Funds (2022-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Genesee County – Court and Trust Funds (2024-C&T-7)
… The County Clerk’s register did not include an action ordering the County to deposit $2,000 with the Treasurer … The Surrogate’s Court register did not include an action ordering the executrix to deposit $5,000 with the Treasurer …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7