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Gowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Opinion 99-4
… town planner to assist in the development of a town master plan and the implementation of town planning. IDA's are …
https://www.osc.ny.gov/legal-opinions/opinion-99-4NY Received More From Washington Than It Sent Due to Federal Relief
… issued today by State Comptroller Thomas P. DiNapoli. In Federal Fiscal Year (FFY) 2022, New York state generated $361.8 billion in federal taxes and benefited from $383 billion in federal spending. For every tax dollar paid to Washington, …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefDiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… that cash was deposited into McDougall’s personal bank account on several days the cash was not deposited into the county clerk’s bank account. DiNapoli’s auditors determined over $320,000 of … recorded cash receipts were not deposited into the clerk’s account. McDougall, 55, appeared in Erie County Court before …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyDiNapoli: Special Education Providers Shortchanging Special Needs Children
… did not work and ineligible expenses like food and income tax penalties. The audit’s findings have been referred to law …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenDiNapoli Releases Executive Budget Report
… rising federal interest rates and the end of federal relief aid that was instrumental in balancing the past two … in SFY 2026-27. The gaps result from reduced estimates of tax collections due to a forecasted economic downturn and … forecasting a recession, DOB reduced its projections of tax revenues for the upcoming fiscal year by $2.1 billion and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… its votes against board members at companies whose boards do not include underrepresented racial minorities, companies … not just in a given year, but over time, by comparing how representation of Black women, for example, has changed … plans in the nation. The Fund's fiscal year ends March 31. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with … with disabilities some peace of mind as they plan for the future," DiNapoli said. "Ensuring a loved one’s … with a secure and practical way to save and invest funds without jeopardizing their eligibility for many …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… It is in the State’s best interest to use cost effective payment methods and to avoid the expenses associated with the State’s traditional voucher payment process. State agency managers are required to develop and … using one of the following preferred payment methods for small dollar purchases: Purchasing cards (P-cards) Travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesDiNapoli: New York on Better Financial Footing
… more than $2 billion from changes to the personal income tax that are scheduled to expire at the end of 2017, a $1 … partly offset by approximately $785 million in temporary tax-reduction initiatives. The Financial Plan also benefits …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingState Comptroller DiNapoli Releases School Audits
… a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . … 10 tuition invoices for seven nonresident students placed at the district totaling $219,941 from the 2012-13 through … six budget transfers totaling $1.4 million between 18 and 70 days after the transfer was processed. The board’s ability …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Olean City School District – Reserve Funds (Cattaraugus County) The board and district officials … established the district’s nine general fund reserve funds totaling $10.9 million but did not use the reserve … services or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 822
… Purpose To encourage agencies to promote direct deposit for their employees and to outline OSC guidelines for … with paychecks periodically and ensure enrollment forms are readily accessible. Promote direct deposit in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/822-direct-deposit-enrollmentsMonitoring of Select Programs
… for older individuals to maximize their ability to age in their community and avoid higher levels of care and publicly financed care. Programs are administered at the county level through a network of 59 Area Agencies on … written testimony by the Association on Aging in New York at the 2020-21 New York State Joint Legislative Budget …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsOpinion 94-22
… -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services with) … Charges imposed on behalf of a town business improvement district are under custody and control of, and are directly expended by, the town, not the district management association. The district management …
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements … was sentenced in February 2024 . He paid full restitution of nearly $11,000 and was barred from seeking public office …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Resources (2023-N-4) Open Educational Resources (OER) are any teaching, learning, and research materials that … a total of $24 million in New York State funds to expand OER initiatives as part of an effort to create OER to reduce …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsDiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… off taxpayers,” said Attorney General Schneiderman. “My office has aggressively prosecuted over 50 individuals in …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theftDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… portfolio of public and private equities, fixed income, real estate and alternative instruments. … New York State …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingState Comptroller DiNapoli Releases Municipal Audits
… The significant revenue and expenditure projections in the city’s 2023-24 proposed budget are reasonable. … other matters should be reviewed by the mayor and council. In addition, city officials did not implement all of the … but were not limited to, gift cards, clothing, drones and video games. The disbursements also included $10,853 for one …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-audits