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State Comptroller DiNapoli Releases Municipal Audits
… and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… today announced that nine villages were designated in fiscal stress under his office’s Fiscal Stress Monitoring … stress,” and four as “susceptible to fiscal stress.” The Village of Island Park (Nassau County), the Village of … to help them budget and avoid potential pitfalls.” The latest round of fiscal scores are for local governments with …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesFinancial Reporting and Asset Allocation
… the public with a clear view of New York State Common Retirement Fund (Fund) management and investments. Monthly … June | May | April | March | February | January 2019 December | November | October | September | … May | April | March | February Annual Comprehensive Financial Reports The Annual Comprehensive Financial Report, …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationDiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… Amber Diacetis, a 31-year-old Albany woman, pleaded guilty to grand larceny in the third degree last year. “Preying on a … steal his hard-earned pension and social security benefits while forcing him to live in squalor in his own home is … to be turned off. Instead, the defendants stole the money for their personal entertainment. The victim was …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerOpinion 91-55
… heavy tax burdens on future generations (Report by the New York State Constitutional Convention Committee 1938, Vol. X, …
https://www.osc.ny.gov/legal-opinions/opinion-91-55XVI.3.A Financial Statements – XVI. Financial Reporting
… grants and subsidies such as local assistance grants and public benefit corporation subsidies are recognized as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsVI.1.A Budgetary Chartstrings – VI. Budgets
… include: Business Unit, Department, Program, Fund, Account and Budget Reference. Example of a chartfield string … numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” values. … the same Major Program level within the same fund and account combination. Level 4 : Transactional Value – used by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsNew York’s Economy and Finances in the COVID-19 Era
… York State has drawn UI funding advances from the federal government’s Unemployment Trust Fund (UTF) to meet the … State. The State’s outstanding balance owed to the federal government from these loans was more than $8.5 billion as of …
https://www.osc.ny.gov/reports/covid-19-december-2-2020DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… in the South Bronx, to highlight the importance of Banking Development Districts (BDDs). The Comptroller's Office has … spend their money, shouldn't have to travel outside the community to cash a check, open a savings account, or apply … a loan," DiNapoli said. "The state's Banking Development District program helps open bank branches that provide …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesDiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… New York state expects to spend an average of $13.4 billion in each of the next five … assets are well-maintained. New York needs to develop a better strategy and a clear roadmap for its infrastructure … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spendingOpinion 92-44
… This opinion represents the views of the Office of the State Comptroller at the time it was … Chief (entitlement to fringe benefits pursuant to General Municipal Law, §207-m) PUBLIC OFFICERS AND EMPLOYEES -- … 207-m provides, in pertinent part, that: whenever the base salary of the permanent full-time police officer who is a …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Opinion 91-57
… sponsor) EDUCATION LAW, §259(1): Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with moneys of the … be levied and collected annually with general taxes of the municipality or school district which established the …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General … stolen over $180,000 in pension benefits issued by the New York State and Local Employees Retirement System to his …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… of “significant fiscal stress” in this round of scoring. “Federal pandemic relief packages provided significant aid to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesOpinion 90-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or may grant moneys to the town library. We are in receipt of your letter asking whether a village may contract for …
https://www.osc.ny.gov/legal-opinions/opinion-90-2State Comptroller DiNapoli Releases Municipal & School Audits
… and officials did not develop a budget for the electric fund and adequately manage its financial condition. From … issued in November 2019 identified certain conditions and opportunities for district management to review and consider. … issued in August 2020 identified certain conditions and opportunities for district management to review and consider. …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… budget bills each fiscal year and notify OSC BSAO of any new ALR programs. Once an ALR is identified, OSC BSAO will … actions necessary are made to bring the accounts in balance. Balances on the NYAR0473 that are overstated due to … activity is reported in Schedules 10-13 of the State’s Cash Basis Annual Report on State Funds. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… under the law to impose stronger fines. Additionally, DOH does not ensure amounts collected are directed to increase … large percentage of each respondent’s overall penalty — as much as 90 percent in one case. Overall, of the $2,422,150 in … In addition, auditors found DOH was widely inconsistent in how it applied suspensions of penalties for repeat violators. …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsComptroller DiNapoli Releases School District Audits
… County) District officials did not seek competition for professional services from three of the 10 professional … paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the … their individual employment agreements did not provide for such payments. In addition, auditors found that officials …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1DiNapoli: 82 School Districts in Fiscal Stress
… ending on June 30, 2015. This is the third year DiNapoli’s office has assessed and scored the financial stability of … points or more in their fiscal stress score: Glens Falls Common School District (Warren); Johnson City School … School District (Nassau); Lewiston-Porter School District (Niagara); Niagara-Wheatfield School District (Niagara); and …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stress