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XVI.4.A Cash and Investments – XVI. Financial Reporting
… ) most recently updated by GASB Statement No. 72 - Fair Value Measurement and Applicatio n GASB Statement No. 28 … bearing deposits with financial institutions. The State maintains approximately 3,000 bank accounts for various purposes at locations throughout the State. Bank deposits may be under the joint custody of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Malta Ridge Volunteer Fire Company , Schenectady Municipal Housing Authority and the Town of Stockton . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… The former town clerk of the town of Alexandria was arrested today for grand larceny related to … State Comptroller Thomas P. DiNapoli. Ellen S. Peck, 64, of Alexandria Bay, was charged with grand larceny in the … The former town clerk of the town of Alexandria was arrested today for grand …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesDiNapoli: June Tax Receipts Down 17.3% From Last Year
State tax receipts in June were down $15 billion or 173 percent from the previous year according to the monthly report released by Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearCooperstown Central School District – Financial Management (2024M-65)
… to fund operations. From fiscal years 2020-21 through 2022-23, the Board and District officials: Overestimated appropriations by a total of over $5.5 million and appropriated $2.6 million of fund … amount of surplus fund balance subject to the statutory limit, giving the appearance that surplus fund balance is …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s records and reports for the period January 1, … The purpose of our audit was to review the Towns cash receipts and assess the completeness and accuracy of the Towns records and reports for the period Januar …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andNewfield Central School District – Financial Condition (2013M-238)
… results never necessitated the full use of the surplus funds. Instead, the amount of surplus increased the … by $521,000 over a five-year period. Some of the surplus funds were transferred to various reserves resulting in three … Develop a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Consult …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Baldwinsville Central School District – Financial Management (2016M-65)
… in accordance with statute, to remedy reserves with excess funds and update the District’s fund balance management plan …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Opinion 2001-3
… of property used and useful in its operation of a gas, electric or water public utility service, or from using such … authority to municipal corporations operating gas, electric or water utilities to earn from and out of such … resulting from the operation of the water, gas or electric service may be used for refunds to consumers, or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3VII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… obtain preapproval by e-mailing Treasury-Accounting@tax.ny.gov with the amount of the cash deposit and a … Entry screens to Treasury.Mailbox.Accounting.Unit@tax.ny.gov . For bulkload agencies a hardcopy (submitted for … Treasury - Accounting 110 State Street, 2nd Floor Albany, NY 12207 New York State Taxation & Finance Division of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her … announced today. Johnson was sentenced to 60 days in jail, five years probation and ordered to pay full … District Attorney Brooks Baker, Ms. Johnson is going to jail and will repay taxpayers.” Johnson pleaded guilty to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftVillage of Avon - Board Oversights and Professional Services (2018M-30)
… inappropriately authorized the use of capital reserve funds for non-capital expenditures. Professional service … and all operating expenditures in appropriate operating funds and use capital reserves for authorized capital …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… to eliminate Aid and Incentives for Municipalities (AIM) for towns and villages, leaving cities the only class of local governments funded by the program. Overall AIM funding for cities is reduced 5 percent, to $617 million, … continue a trend in recent years of flat or declining AIM funding and further shrink the state’s unrestricted …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
The Executive Budget continues efforts to control costs while tackling tough issues according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressFar Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced that a self-described investor in … Thomas P. DiNapoli said. "I thank District Attorney Brown for this fourth and final guilty plea in the $12.4 … and his three co-defendants," said District Attorney Brown. "The public funds provided to Island Child Development …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… may be structured on the basis of a fixed contract term (e.g. three years) plus one or more annual (or other … periodic) renewals following the expiration of the fixed term. Where contracts are structured this way, at the expiration of the fixed term, it is necessary for the agency to process a contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… treasury, and received $17,266 per capita, ranking it 21 st in per capita federal spending. Federal expenditure areas … rental assistance and public housing ($295 per capita, 1 st ), and Supplemental Security Income ($238 per capita, 6 th …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesFormer Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… the Federal Bureau of Investigation ("FBI"), and George P. Beach II, Superintendent of the New York State Police, … who abuse public trust." NYSP Superintendent George P. Beach II said: "I want to commend our Troopers along with our … Division of Investigations, 14th Floor, 110 State St., Albany, N.Y. 12236. …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… in public funds on personal purchases such as guns and motorcycle parts, according to an audit released today by … more than $5,800 in improper purchases, including guns, motorcycle equipment and items to support his personal … in public funds on personal purchases such as guns and motorcycle parts according to an audit released today by …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefDiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme
… over the trial, and scheduled sentencing for August 10th. Since 2011, Comptroller DiNapoli and Attorney General … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-scheme