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XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… which requires that a budgetary comparison be included in the financial statements for the general fund and major … special revenue funds. The budgetary report presented in the State's BFS reflects a comparison of the original and … plan to the GAAP basis financial statements is disclosed in the notes to required supplementary information. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… of Middletown, was arrested and charged with grand larceny in the second degree (Class C Felony) for allegedly stealing $51,532.64 of her late mother’s … I applaud Comptroller DiNapoli and his staff for aiding in this investigation and maintaining the integrity of the …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsDiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… York State Comptroller Thomas P. DiNapoli. Tax receipts in the month of December totaled $8.4 billion, $422.5 million … have a long way to go, and it’s essential that leaders in Washington act on a robust plan of assistance as quickly as possible.” Personal income tax receipts in December were $544.8 million, or 12.7 percent, above …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearCompliance With Executive Order 95 (Open Data)
… whether the Department of Environmental Conservation (DEC) is complying with Executive Order 95 (EO 95), including … steward of New York’s natural resources and environment, DEC is responsible for managing water, land, and air … overall economic and social well-being. As of March 2021, DEC had published 147 data items on Open Data. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-executive-order-95-open-dataTravel Advisory No. 17
… , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesDiNapoli: Molson Coors Agrees to Disclose Political Spending
… Thomas P. DiNapoli, trustee of the Fund, announced today. In response to the agreement, the Fund withdrew its … company. “For too long, investors have been left in the dark on the extent of the reach of corporate dollars in politics,” DiNapoli said. “This new level of transparency …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingDiNapoli Releases December State Cash Report
… sector, it is important to be realistic and prepared for potential economic challenges in the coming year.” Tax … because of fewer monetary settlement revenues received this year. Federal receipts totaling $37.2 billion were $2.4 … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… Local sales tax collections totaled $5.2 billion in the third quarter (July-September of 2021), up $861 … impact growth.” Statewide, every region saw solid growth in sales tax collections during the third quarter compared to … City, the July-September period marked the fifth quarter in a row that county and city sales tax receipts met or …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… Attorney Kristyna S. Mills, the U.S. Housing and Urban Development, Office of the Inspector General (HUD OIG), and … Woolard with the U.S. Department of Housing and Urban Development, Office of Inspector General. “We will continue … District Attorney’s Office, and the U.S. Housing and Urban Development, Office of the Inspector General for their …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… As the Metropolitan Transportation Authority (MTA) adjusts to the loss of $15 billion in congestion pricing revenue and decides which capital projects to cancel or delay, it must prioritize keeping the system in … how the choices it makes will impact riders, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingDiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… Madison County District Attorney William G. Gabor and the New York State Police today announced the arrest of … Nancy Andrews for allegedly stealing more than $78,000 from the city over the course of 14 years. “For over a … DiNapoli Madison County District Attorney William G Gabor and the New York State Police today announced the arrest of …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsDiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… by State Comptroller Thomas P. DiNapoli. “The revenue news for New York was positive for the first quarter,” DiNapoli … should be a priority.” State Tax Collections Through June 30 (in millions of dollars) Personal income tax (PIT) … were $540.5 million lower than the same period in SFY 2021-22, reflecting, in part, the effects of the Pass-Through …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionDiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… Thomas P. DiNapoli today announced that Mattel Inc., one of the world's largest toy manufacturers, has agreed to the … (Fund) request that they publicly report on and adopt board oversight of all direct and indirect corporate political spending. As a … Thomas P DiNapoli announced that Mattel Inc one of the worlds largest toy manufacturers has agreed to the New …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureXVIII.1 Capital Projects – XVIII. Capital Projects
… public authorities to enter individual capital projects in the SFS. The purpose of Budget Bulletin E-1196 is to … (i.e., conversion) of capital project data, that – in most cases – resided within internal State agency and … i) comply with the requirements and guidance promulgated in this bulletin; and ii) adhere to data entry instructions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipXV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… The Agency Financial Reporting Package (AFRP) is the internet based reporting system used by the Office of … (SFS) as of the reporting period closing date. The AFRP is activated in March for entities to report required fiscal year end data-in-process. It is also activated quarterly for entities to report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… Corporation’s (Corporation) progress, as of December 2024, in implementing our recommendations in the audit report Warren County Local Development … Corporation – Revolving Loan Program (2021M-102), released in December 2021. The audit determined that Corporation …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, … The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) … for management services; these agreements must be approved in writing by HPD. The managing agents of Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund … $14.6 million and it educated approximately 125 students in grades K-6. The District also paid tuition to neighboring … fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mPort Washington Union Free School District – Payroll (2025M-38)
… and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Starpoint Central School District – Audit Follow-Up (2022M-101-F)
… School District’s (District’s) progress, as of May 2025, in implementing our recommendations in the audit report Starpoint Central School District – … and Application User Permissions (2022M-101), released in October 2022. The audit determined that District … Central School Districts Districts progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-f