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DiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… which received 24.9% of the total, followed by Breast Cancer Research and Education (8.9%) and Food Banks (7.9%). … showed disbursements. Of these, only the funds for Breast Cancer Research and Education and Alzheimer's Disease Support …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostState Comptroller DiNapoli Releases Municipal Audits
… Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and … or did not comply with the district's purchasing policy. In addition, credit card charges for conferences totaling … Court Operations (Franklin County) A total of $5,681 in documented collections received during the audit period …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2010
… instructions for processing the 2021 Special Assignment to Duty Pay (SAD). Affected Employees: Employees of the … the eligibility criteria are affected: CSEA Administrative Services Unit BU02 Operational Services Unit BU03 … Rights-of-Way are eligible for Special Assignment to Duty Pay. A Memorandum of Agreement dated February 17, 2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2010-2022-special-assignment-duty-pay-calendar-year-2021Opinion 91-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (authority of village to impose … delegated to the municipal corporation by the Legislature (NY Const, art XVI, §1; Sonmax, Inc. v City of New York , 43 …
https://www.osc.ny.gov/legal-opinions/opinion-91-54DiNapoli: Central NY Village Official Stole More Than $100K
… Police yesterday arrested Margaret Bailey and charged her with felony counts of grand larceny and falsifying business … on a spending spree, even going as far as doubling her own salary without detection. This employee took full … funds and consult with the former village’s insurance agent to determine if the town can submit a claim …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… Mike Poulin announced the arrest of Chad Daley, 52, for allegedly stealing over $8,000 from a nonprofit that maintains snowmobile trails … to fraudulently secure $40,000 in state grant money for the organization. “Chad Daley allegedly violated the … Attorney Mike Poulin announced the arrest of Chad Daley 52 for allegedly stealing over $8000 from a nonprofit that …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… backdoor borrowing. General aid for local governments is largely flat, despite growing signs of fiscal strain at … as pandemic aid has ended and costs continue to rise. Deep uncertainty surrounding tariffs, the economy and actions … The time to develop a strategy and structural reforms is before a crisis, yet this budget includes no serious cost …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetComptroller DiNapoli Releases Municipal Audits
… Records and Reports (Fulton County) The supervisor did not maintain complete, accurate and up-to-date accounting … the amount of fund balance to be maintained. The town-wide general fund relied on revenue anticipation notes to fund … experiencing severe fiscal stress. Cash on hand as of Dec. 31, 2014 was insufficient to meet the town’s ordinary …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Issues Report on Transparency of Village Fiscal Activities
… State Comptroller Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by villages with financial reporting and other requirements. By law, a … officer (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… with the retirement (i.e., permanent removal from service) of a tangible capital asset. A government that has … in the current year If the asset was retired from service in the current year, any amounts that remain to be … associated with the retirement ie permanent removal from service of a tangible capital asset …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) but there are … released today by State Comptroller Thomas P. DiNapoli. “New York City’s finances in fiscal year 2025 benefited from … New York Citys adopted $1197 billion fiscal year FY 2026 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , … to the amounts collected and deposited. For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsCity of Yonkers – Budget Review (B18-6-7)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … has grown 16 percent and the City’s debt service payments have risen 31 percent. With the 2018-19 budget, the City will … taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7City of Glen Cove– Budget Review (B7-13-16)
… fund. However, due to overstated revenue estimates, the golf and recreation fund is projecting a $93,308 operating …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Yonkers – Budget Review (B6-14-14) - Revised
… the significant revenue and expenditure projections in the City’s adopted budget for the 2014-15 fiscal year are reasonable. Background The City of Yonkers 2014-15 adopted budget totals $1.02 billion. … for the Yonkers Public Schools and $497.1 million for the City. The 2014-15 adopted budget is $30.9 million more than …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… advances were spent. Despite the Board not adopting a credit card policy, nor authorizing credit card usage, the District issued five credit cards: …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Town of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … adopted budgets that did not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… The purpose of our audit was to examine internal controls over selected financial and operational areas for the period … Findings Town officials need to improve internal controls over cash management. Although the Board implemented a policy … Town of Rhinebeck Internal Controls Over Cash Management and Information Technology 2013M36 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and custodial operations to determine whether there were opportunities for cost … respectively. Key Findings The District has an opportunity to save on transportation costs by reducing excess capacity …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesSouthold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background The Southold Union Free School … payment. Even though the claims auditor appeared to be properly auditing claims, the purchasing agent did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183