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Financial Management Practices
… watersheds. In addition, the District collects permit fees for access rights to the Great Sacandaga Lake and assesses fees to power companies for dam usage to generate electricity. Key Findings Revenue … by the Federal Energy Regulatory Commission (FERC) in 2007 for public safety reasons. The District has cut spending and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… health of our localities,” said DiNapoli. “The tax cap and our state’s continued slow economic recovery underscore … must continue to do their part to help localities find and implement real, lasting solutions. This proposal will … DiNapoli’s proposal would allow counties, cities, towns and villages identified as fiscally stressed to be reimbursed …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … comprises 18 members. The County’s budgeted appropriations for the 2013 fiscal year are approximately $107.1 million. Key Findings The Board adopted budgets for the general fund that were not structurally balanced, but …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… Purpose of Audit The purpose of our audit was to examine the Department’s … over the collection and disbursement of all moneys for which the Department is responsible for the period January 1, 2011, through …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsTown of LeRay – Justice Court (S9-14-5)
… 21,700 residents. The Town Board (Board), comprising a Supervisor and four Board members, is the governing body … of Motor Vehicles (DMV) are not up-to-date. The Court does not reconcile monthly DMV reports with current Court … are being completed for all Court bank accounts when monthly bank statements are received. Assess the risk …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Central New York Regional Market Authority – Financial Condition (2024M-18)
… maintain or submit time records, logs or reports showing when he worked or what he completed. The Board did not ensure … income. Officials were aware the warehouse needed repairs when they purchased it but did not obtain repair estimates …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18DiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… Comptroller Thomas P. DiNapoli, Onondaga County District Attorney William J. Fitzpatrick and New York State Police Superintendent Steven G. James announced. The defendant, Michael Glinski, 45, was arrested in January …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… Retirement Fund’s (Fund) investment return was 5.84% for the state fiscal year that ended March 31, 2025. The Fund … other economic and geopolitical issues causing uncertainty for investors that is likely to continue in the short term,” … historic value and rate of return in prior years Return for Third Quarter Return for 2024 … New York State …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25DiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… budget relies on approximately $4.6 billion in temporary funds, not including an additional $2.7 billion in temporary … state fiscal year 2015-16 if spending from State Operating Funds is held to 2 percent growth. However, meeting the … that account for more than half of State Operating Funds spending may be difficult to adjust and are projected …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… Comptroller Thomas P. DiNapoli and United States Attorney for the Northern District Richard Hartunian today announced … of New York State Assemblyman William Scarborough for allegedly stealing campaign funds and falsely collecting … Scarborough” campaign committee and then using those funds for personal expenses. The 11-count federal indictment …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newComptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Broome – Purchasing and Justice Court (Schoharie County) The board did not ensure purchases … to be paid. Georgetown Fire District – Board Oversight (Madison County) Board members did not ensure that complete … Fire District – Controls Over Financial Activities (Madison County) The secretary-treasurer maintained adequate …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… on Jewish Poverty (Met Council), has been sentenced to one year in jail. Cohen has also paid $650,000 in restitution to Met Council. The joint investigation revealed that Cohen, … concludes a distressing and lengthy theft of funds meant to help New York's neediest citizens," said State Comptroller …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Opinion 96-9
… Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: Whether a signing incentive provided for by the terms of a collective … of the parties to the collective bargaining agreement. You ask whether a "signing incentive" paid to each lieutenant … compensation paid periodically to an officer or employee, exclusive of fringe benefits (see, e.g., Phaneuf v City of …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Comptroller DiNapoli Releases School Audits
… effectively.” Ardsley Union Free School District – Reserve Funds (Westchester County) The district’s employee benefit … by almost $178,000. The district’s remaining reserve funds were funded at reasonable levels. Babylon Union Free … for the establishment and use of three of its four reserve funds. Berkshire Union Free School District – Financial …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsWall Street Bonuses and Profits Decline in 2015
… in 2016. Both the state and city budgets depend heavily on the securities industry and lower profits could mean fewer … are not included. The Comptroller’s estimate is based on personal income tax trends, which do not distinguish …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… / Accounts Receivable Receipts of this Guide for further information on AR adjustments. The type of adjustment that is … profile. Transaction Documentation Complete explanations supporting the reason for all GLJE and APJV transactions must … long description field and made available upon request. Supporting documentation must be attached to each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewDiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… provided critical financial support to New York City Health and Hospitals (H+H), but reliable funding and timely payments … communities and plan for future health crises. Report NYC Health + Hospitals Check Up: The Impact of COVID-19 Track …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … of various counties, cities, towns and villages across the state to assess whether local officials adequately considered …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 92-10
… in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer … You inquire about the period of time for which these funds must be held and the disposition of the funds upon …
https://www.osc.ny.gov/legal-opinions/opinion-92-10