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DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… Superintendent Steven G. James announced that Bridget Brown, the former treasurer of the Essex County Agricultural … $90,000 in funds from the society and the town. “Bridget Brown exploited the trust of her community and used her two … in fighting public corruption and holding Bridget Brown accountable.” The Franklin County District Attorney’s …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyNext Generation 911 Services
… To determine if the Division of Homeland Security and Emergency Services (DHSES) is effectively overseeing the development and implementation of New York State’s Next Generation 911 plan, and whether the Office of Information Technology Services … To determine if the Division of Homeland Security and Emergency Services DHSES is effectively overseeing the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesTown of Wawayanda – Financial Operations (2024M-160)
… ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s … fund balance over the last five fiscal years, resulting in operating surpluses that increased unrestricted fund … necessary. The Board appropriated portions of fund balance in 2019 through 2023. However, the Town realized operating …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Capital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority effectively plans and prioritizes … are reasonable and supported. Our audit scope covers the period April 1, 2012 through December 23, 2015. … To determine whether the Ogdensburg Bridge and Port Authority effectively plans …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOpinion 2004-6
… ARTS AND CULTURAL AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a … Law §57.07(2) and, as consideration under the contract, permit the historical society to use the unneeded space in a … the space in the building. You ask whether a village may permit an historical society to utilize vacant space in a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 93-7
… Lynd v Heffernan , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). The primary rationale …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… by 22 State agencies and public authorities. Despite the number and variety of these services, weaknesses in the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesState Comptroller DiNapoli Releases Municipal & School Audits
… manner. Auditors reviewed 29 deposits totaling nearly $2 million that consisted of 1,835 entries made during the audit period and determined: … two payments totaling $1,500 for the village’s accounting software that she paid for with her personal credit card. The …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1Addiction Support Services During Emergencies
… providers to help ensure they’re able to deliver addiction support services during emergency situations. Our audit … to help providers ensure they’re able to deliver addiction support services during emergency situations, such as fires … waiting list information submitted by providers to better support OASAS’ decision making and oversight. …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesState Comptroller DiNapoli Releases Municipal & School Audits
… bookkeepers, who performed all financial duties, including online banking. The board did not adopt written policies and … paid $126 of the premium cost. There was no documentation to support why she was entitled to receive these benefits. The findings regarding the former …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-325
… and Retention Payments. Affected Employees Employees in the State University Graduate Student Negotiating Unit … for recruitment and retention payments. Each doctoral degree granting campus is allocated a portion of the Doctoral … follows: Pay Period Effective Date Pay End Date Check Date Administration 25L 03/03/2022 03/16/2022 03/30/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesIX.9.C Transfer Procedure – IX. Federal Grants
… 99998 Account = 60801 Budget Reference Year = Current Year Activity Code (Agencies can use any activity setup under the project(s) – should the agency need … is posted, the agency can prepare a GL Journal Entry to record the operating transfer. GL Journal Entry – Operating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureDiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… Comptroller Thomas P. DiNapoli. “The latest numbers are good news for the city, thanks to strong market returns and … funds,” DiNapoli said. “The city should capitalize on this good fortune and set aside resources to address unexpected … planning for slower employment gains but faster growth in economic output. DiNapoli has identified risks that …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidNYS Pension Fund Commits $2 Billion to Climate Transition Index
… $2 billion in an index focused on reducing the risks of climate change and capitalizing on the opportunities arising … fund, announced today. This is part of the Comptroller's Climate Action Plan announced in 2019 and his goal for the … public equity portfolio to FTSE Russell's Russell 1000 TPI Climate Transition Index (CTI) in connection with the Fund’s …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexDiNapoli Releases Annual IDA Report
… of $114 billion in 2020, an increase of $5.3 billion from the prior year, according to an annual report on IDAs … P. DiNapoli. While reported project values have risen, the number of projects has decreased by 58, or 1.3%, since … trend, where project values have increased by 57% and the number of projects has declined by 4% since 2010. “This …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… allow New York City to generate at least an additional $2.4 billion in operating surplus in city fiscal year (FY) … OSC now expects the city to generate an additional $2.4 billion in surplus before the close of FY 2022. Setting … bargaining round. The city has budgeted $495 million by FY 2026 for the additional anticipated labor costs. The city’s …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… and financial outlook, should develop a comprehensive plan to lay out its options before resorting to long-term borrowing to fund operations, according to a … and financial outlook should develop a comprehensive plan to lay out its options before resorting to longterm …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… also did not receive or review cancelled checks (or check images) and did not prepare monthly bank reconciliations to … financial institution provide cancelled checks or check images. Prepare monthly bank reconciliations and the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Kendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital … residents were not properly informed prior to voting on a proposition for a District-wide capital improvement … Recommendations Provide voters with specific information on what will be included in proposed capital projects, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194City of Lockport – Independent Audit Services (2014M-238)
… was to determine the adequacy of the procurement of audit services and the effectiveness of such services as a means for the timely detection of errors and … appropriate policies and procedures when procuring audit services because they did not use a request for proposal …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238