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Opinion 90-17
… district, all property of such district be sold a public sale and that the proceeds of the sale be paid to the supervisor of the town. Any moneys … moneys must be distributed as provided in section 185. June 4, 1990 Daniel Lincoln Miller, Esq., Town Attorney Town …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Chatham Central School District , Cherry Valley-Springfield … their money is being spent appropriately and effectively.” Chatham Central School District – Financial Condition … today announced his office completed audits of the Chatham Central School District Cherry ValleySpringfield …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsExamples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended … Examples from GASB Statement 34 Statement of Cash Flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… a marked improvement over the growth through June when 15 counties saw declines. Westchester County experienced the …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterPublic Safety – 2023 Financial Condition Report
… Crimes Rose in 2022 According to data published by the State Division of Criminal Justice Services (DCJS), the … from the prior year— were collectively being held in 44 State correctional facilities, 63 county jail and … percent), with the majority of the decline occurring in State correctional facilities, followed by county jails and …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyPipeline Safety Oversight (Follow-Up)
… of gas. Our initial audit report, which was issued on March 8, 2016 covering the period April 1, 2013 through … DPS staff did not verify the accuracy of the information on employee/contractor qualifications maintained by … have been reported. These incidents involved evacuations, road closures, a business closure, and other situations that …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… (Riverbank), a 28-acre rooftop park on the west side of Manhattan, is open 365 days a year and has a variety of … Food and Beverage Concession Contract - Jones Beach State Park (2006-R-2) …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupState Agencies Bulletin No. 1587
… Purpose To notify agencies of the Control-D report, NPAY741 (Aliens Who Have Reached … (if applicable) taxes. Note : If the NRA is a resident of one of the five boroughs in New York City or the City of Yonkers, … To notify agencies of the ControlD report NPAY741 Aliens Who Have Reached Their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsCity of Mechanicville – Records and Reports (2012M-162)
… 29, 2012. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The … deficiencies and determine the correct balances in the accounting records. Ensure the City’s accounting … Policy that sets forth procedures to guide City officials in preparing a reasonable budget with realistic estimates. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Pension Fund Makes Progress on Board Diversity
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) has reached agreement … New York State Comptroller Thomas P DiNapoli today announced that the …
https://www.osc.ny.gov/press/releases/2017/03/pension-fund-makes-progress-board-diversityState Comptroller DiNapoli Releases School District Audits
… Auditors determined, district officials did not fix leaks in the heating, cooling and ventilation system …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… $702.2 million higher than financial plan estimates from the Division of Budget (DOB), according to the monthly … P. DiNapoli. “Higher state tax collections largely stem from robust personal income tax collections, fueled by … September. Business taxes, which include collections from the Pass-Through Entity Tax, totaled nearly $13 billion, …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearDiNapoli: State Tax Receipts and Spending Outpace Division of Budget's Projections Through December
… Thomas P. DiNapoli. “The state enters the final quarter of the fiscal year in good financial condition,” … were 5.7%, or $964.4 million, higher than the same period last year and $384.4 million higher than DOB estimates. Sales … December Cash Report Related Report State Fiscal Year 2026 Enacted Budget and First Quarterly Financial Plans …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-tax-receipts-and-spending-outpace-division-budgets-projections-through-decemberOpinion 91-41
… ( Greene v Town Board of the Town of Warrensburg 90 AD2d 916, 456 NYS2d 873, app den 58 NY2d 604, 459 NYS2d 1027). …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Carthage … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Carthage …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsAccess Controls Over Selected Critical Systems (Follow-Up)
… Controls Over Selected Critical Systems (Report 2017-S-56 ). About the Program The Office of Children and Family …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followCompliance With Payment Card Industry Standards (Follow-Up)
… included in our initial audit report, Compliance With Payment Card Industry Standards (Report 2018-S-61 ). About … with the Data Security Standards (DSS) established by the Payment Card Industry (PCI) Security Standards Council. The … included in our initial audit report Compliance With Payment Card Industry Standards Report 2018S61 …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-payment-card-industry-standards-followSchool District Website Transparency (2021-MS-1)
… the 13 districts we examined: Six did not transparently post comprehensive original budget information. None … current year budget-to-actual information. Ten did not post a comprehensive final annual budget. Eleven did not prepare and post a multiyear financial plan that could enhance the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1DiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… refunds from credits associated with the Pass-Through Entity Tax (PTET) and property tax relief. Year-to-date … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionDiNapoli: One of the Nation's Largest Energy Suppliers Agrees to Report on Climate Change Risk
New York State Comptroller Thomas P DiNapoli today announced that Duke Energy one of the largest electric power holding companies in the United States has agreed to produce a climate change risk assessment that includes an analysis of the Paris Agreements goals
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-one-nations-largest-energy-suppliers-agrees-report-climate-change-risk