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LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… on Internal Control Over Financial Reporting Performance Measurement Reports 2018-19 Performance Measurement Report 2017-18 Performance Measurement Report 2016-17 Performance Measurement Report …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansNew York’s Economy and Finances in the COVID-19 Era
… Economic Trends Paycheck Protection Program Helps 72% of New York Small Businesses Program Must Boost Aid to Underserved Communities Nearly three-quarters of New York State small businesses received assistance in recent … June 27. $38.2 billion in PPP loans were approved for New York applicants through July 24, 2020, according to data …
https://www.osc.ny.gov/reports/covid-19-august-5-2020State Comptroller DiNapoli Releases Municipal Audits
… their positions which resulted in significant village-wide dysfunction. Officials have not addressed the repeated …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… put forward his first budget proposal as New York City is still rebounding from the pandemic and is facing an uneven economic recovery. The city’s outlook has … fiscal cliffs that will begin as one-time federal aid is exhausted remain a concern. “I have also called for the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planAdult-Use Cannabis (AUC)
… jurisdiction. The Office of the State Comptroller (OSC) is responsible for making AUC tax revenue payments to … will retain 25 percent of the AUC tax revenue that is distributed. Counties then have 30 days to distribute the … a proportion of AUC product sales within the county. OSC is not responsible for distributing AUC tax revenue to …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucAccounts Payable Advisory No. 45
… can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the existing default ordering email address or (ii) the vendor is not enrolled in email PO dispatch and the agency wishes to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchDiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… New York State Comptroller Thomas P. DiNapoli made the following statement on the first anniversary of the Jan. 6 attack on the Capitol. “Those who attacked the … New York State Comptroller Thomas P DiNapoli made the following statement on the first anniversary of the Jan 6 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolOperational Advisory No. 25
Data Quality Advisory
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryComptroller DiNapoli Releases School Audits
… effectively.” Cincinnatus Central School District – Fund Balance and Reserves (Chenango County) The district did not … $4.7 million in fund balance to finance appropriations. This has resulted in a dramatic reduction in the district’s … In addition, the district improperly used two reserves to help fund general fund operations during the 2012-13 fiscal …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsOpinion 96-10
… of equipment must set forth the estimated cost thereof and is subject to permissive referendum (General Municipal Law, … acquired, to permissive referendum requirements. There is no authority in section 6-g or any other provision of law … the fire district, irrespective of whether voter approval is obtained (1977 Opns St Comp No. 77-787, unreported; see …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Industrial Development Agency Board Governance (2017-MS-1)
… January 1, 2014 through May 31, 2015. Background An IDA is an independent public benefit corporation whose purpose is to promote, develop, encourage and assist in the … and certain other facilities. The overall goal of an IDA is to advance the job opportunities, health, general …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… G. James announced the arrest of a Tannersville couple, Kelly Tuomey, 56, and her husband, Stephen B. Tuomey, 60, … entitled to,” Stanzione said. “The arrest of Stephen and Kelly Tuomey sends a strong message of this commitment to … was initiated. The investigation revealed that Kelly allegedly forged her father-in-law’s name on the paper …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 2000-24
… the provision of a joint service. The term "joint service" is defined as the joint provision of any municipal facility, … in which they are required to perform their duties. It is our opinion that, pursuant to the provisions of article … No. 78-696, unreported). The term "municipal corporation" is defined for purposes of article 5-G, to mean a county …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Comptroller DiNapoli Releases Municipal Audits
… regarding the use of these funds. Town of New Albion – Justice Court Operations (Cattaraugus County) The prior town justice did not establish adequate internal controls over the … ensure that sewer rates generated sufficient revenues to cover sewer fund costs over the last six fiscal years. As a …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… Valley Central School District and Questar III BOCES . “In an era of limited resources and increased accountability, … County) The district overestimated appropriations in the 2012-13 through 2014-15 adopted budgets by a total of … than $445,000 and the unrestricted fund balance has been in excess of statutory limits. District officials also need …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsOpinion 90-26
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (exceeding … Whether the board of fire commissioners may expend moneys for this …
https://www.osc.ny.gov/legal-opinions/opinion-90-26IX.6.B OSC Draw Procedures – IX. Federal Grants
… contract whereas for non-managed grants the contract is “PENDING”. This status determines whether transactions … bills are approved, a corresponding Accounts Receivable is generated. For more detailed information on billing, see … requests by OSC BSAO and could have reporting impacts. It is essential that anyone responsible for inputting these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresState Comptroller DiNapoli Releases Audits
… the Division had adequately administered and monitored the Gun Involved Violence Elimination (GIVE) and SNUG (“guns” …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… appropriate records and properly reported court and trust funds and abandoned property. Pine City Fire District No. 1 – … appropriate records and properly reported court and trust funds and abandoned property. Village of Stillwater – Capital …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsPortville Central School District - Financial Management (2018M-245)
… (6 percent annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance … with combined balances of approximately $1.6 million as of June 30, 2018 were not being used as intended and were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245