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Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period January 1, 2012 … Board did not develop reasonable revenue estimates for the general funds’ budgets because they were not based on a historical trend of actual results. The Town accumulated …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Central School District is located in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Liberty Central School District – Financial Operations (2016M-25)
… Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Chatham Central School District – Financial Condition (2015M-161)
… of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, Columbia County. The District, which operates three schools with approximately 1,160 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Town of Colchester – Financial Condition (2016M-376)
… Board. Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key … fund balances and how and when committed and reserved funds will be used. Adopt reasonable budgets that more …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… documents and State and county contracts to ensure that vehicle fuel is procured in the most economical manner. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34State Comptroller DiNapoli Releases Municipal Audits
… might have identified and corrected these errors. Town of Alden – Town Supervisor (Erie County) The former supervisor … to the cash balances of the accounting records. Town of Alden – Town Clerk/Tax Collector (Erie County) The clerk did …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-2
… to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use … to pay amounts due under contract for hydrants serving a zone); (authority to budget amounts due for preceding and … a contract for the use of hydrants which serve only a zone within the district. Under the facts presented, the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District … spent appropriately and effectively.” Town of Blooming Grove – Board Oversight Over Recreation Cash Receipts (Orange … his office completed audits of the Town of Blooming Grove Village of Cayuga Heights Greenville Fire District 1 …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… A 50-year-old Georgia woman, Sandra Smith, was sentenced to over a year in federal prison and ordered to pay full restitution after … social security payments from her deceased mother-in-law’s bank account, State Comptroller Thomas P. DiNapoli, U.S. … A 50yearold Georgia woman Sandra Smith was sentenced to over a year in federal prison and ordered to pay full …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project Costing, … Enterprise Services Automation ESA is a group of PeopleSoft modules that includes Project Costing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Baldwin Union … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1NYS Comptroller DiNapoli Announces Coal Investments Under Review
… portfolios in jeopardy,” DiNapoli said. “We are assessing minimum standards for transition readiness at coal mining … asking for information responsive to the Fund’s new minimum standards, giving them until mid-February to respond. … a diversified portfolio of public and private equities, fixed income, real estate, and alternative instruments and …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewOpinion 2005-4
… reserve fund (General Municipal Law §6-m, added by chapter 616 of the Laws of 1977). BOCES, among other entities, may … People v Mann , 113 Misc 2d 980, 450 NYS2d 275; 1987 Opns St Comp No. 87-65, p 98; 1987 Opns St Comp No. 87-90, p 132). Additionally, as a rule, the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Opinion 95-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issued by a financial institution and secured by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- … Whether a town may under the provisions of section 11 of the General Municipal Law invest a portion …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli Releases Report on NYS Executive Budget
… Comptroller’s terms and conditions approval of private sales of State Personal Income Tax (PIT) and Sales Tax bonds … elevated from pre-pandemic levels. The changes in the labor market as well as the overall population pose a risk to … priority should be placed on building statutory rainy day reserves, which are governed by rules for deposits, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetDiNapoli Releases Analysis of Enacted State Budget
… level, paired with potential Congressional action, may mean that in the upcoming months New York will see challenges … Washington occur,” DiNapoli said. “The state needs to do what it can to stabilize finances, build reserve funds, focus … them to convene a special session. The Enacted Budget does contain language that authorizes the Director of DOB to …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
An Expenditure transfer is used to adjust or reclassify previously posted expenditure accounting transactions using a General Ledger Journal Entry in SFS
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersTown of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… The unrestricted fund balance grew to $2.4 million as of December 31, 2020. Allowing $2.4 million to accumulate and sit idle …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance