Search
Opinion 96-10
… moneys into another capital reserve fund in accordance with General Municipal Law, §6-g(8). You ask whether a fire … NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10NY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… P DiNapoli trustee of the New York State Common Retirement Fund Fund is asking fellow investors in Wynn Resorts to vote …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingNYSLRS Announces Employer Contribution Rates for SFY 2026-27
… (SFY) 2026-27. Employers’ average contribution rates will increase from 16.5% to 17.6% of payroll for the Employees’ … (PFRS). NYSLRS is made up of these two systems, which pay service and disability retirement benefits to state and local … the retirement benefits promised to them. New York state’s pension fund continues to be one of the strongest and best …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… of addressing emergencies and code violations that pose a threat to their health and safety or that affect the … process where they must demonstrate, among other things, a clear understanding of the RESTORE program requirements, … are reviewed and scored, and selected LPAs enter into a contract for a term of 1 year with HTFC and can be awarded …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsII.3.D Evaluation – II. New York State Financial Accounting
… in forms suitable for comparison with the financial plans submitted with the Executive Budget. Along with the … causes of any major deviations from the previous financial plans is provided and, if necessary, corrective action(s) to … and Legislative branches assurance that their spending plans are not being exceeded. The SFS also provides agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… billion higher than the forecast released by the Division of the Budget (DOB) in the Amended Executive Budget financial plan at the beginning of March but $9.5 billion lower than the previous year, … Income Tax (PIT) receipts resulting from a variety of factors including: a decline in year-end bonuses in the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… For full instructions, see Chapter XIV, Section 4.C – Bank Account Reporting and Reconciliations of this Guide. Reconciling your cash advance bank accounts … to [email protected] : Copy of the March 31st bank statement; Detailed list of “Other” items (including change …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationVillage of Deposit – Claims Auditing (2023M-173)
… Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card … without having support to show funds were being expended for legitimate Village purposes and increased the risk for fraud, waste or abuse. Key Recommendation Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Lake Placid Central School District – Investment Program (2023M-94)
… Lake Placid School District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant Superintendent) and District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Dryden Central School District - Cash Management (2020M-61)
… As a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a … monthly cash flow forecasts to estimate available funds for investment. Solicit interest rate quotes and obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… June 10, 2022 PDF Version Devastating job losses caused by the COVID-19 pandemic led to a record number of … state payroll taxes collected from employers. As detailed by the Office of the State Comptroller in a September 2021 … If New York’s outstanding balance is not fully repaid by November 10, 2022, interest costs will mount, as will the …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueFarmland Protection Program
… To determine whether the Department of Agriculture and Markets is adequately administering and promoting the Farmland Protection Program to protect … covered the period from April 2019 through April 2024 and preserved acre data going back to April 2005. About the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programOpinion 88-74
… FUNDS -- Appropriations and Expenditures (contributions to private organizations -- veterans memorial committee) ARTS … pertinent statutory requirements, contribute public funds to a veterans memorial committee for the purpose of erecting … corporation, is currently seeking contributions to erect a permanent monument to honor those residents of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-74State Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. City of Dunkirk – Budget … (Chautauqua County) The lack of complete, accurate and current accounting and financial records significantly …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… audit was to evaluate the District’s financial activities for the period July 1, 2012 through September 30, 2013. … and has approximately 6,200 students and 1,680 employees. For the 2013-14 fiscal year, the District’s operating budget … expenditures by as much as $9.3 million each year, for a total of almost $34 million from the 2008-09 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-condition2014 Year End Report
… in 2014 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened Cases.The Board processed and approved some … from the Uninsured Employers Fund and the Special Fund for Disability Benefits. However, the majority of these …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportComptroller DiNapoli Releases Municipal Audits
… appropriate department expenses. Oswego County – Transfer Station Cash Receipts (2015M-334) County officials have … the collection, deposit and reporting of transfer station cash receipts and establishes an inventory process …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… his office completed audits of the East Moriches Central School District , Orchard Park Central School District , Oysterponds Union Free School District and the Salem Central School District . "In … his office completed audits of the East Moriches Central School District Orchard Park Central School District …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsDiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… New York State Comptroller Thomas P. DiNapoli today announced that Fortune 500 retailers Best Buy and Nordstrom have agreed to the New York State Common Retirement Fund’s (Fund) request that … New York State Comptroller Thomas P DiNapoli today announced that Fortune 500 retailers Best Buy and Nordstrom have agreed to the New York …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… is properly safeguarded. Board members and the Treasurer do not audit each claim prior to the bookkeeper preparing the … the monthly bank reconciliations and cancelled checks. Do not allow payroll checks to be signed using a signature stamp. Do not allow the bookkeeper access to the District’s bank …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236