Search
Town of Sherburne – Budgeting (2025M-3)
… should be based on historical data or known trends, in which recurring revenues finance recurring expenditures. … underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Oversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… illness, but are able to live independently rather than in a facility. Eligible individuals include those discharged … private hospitals, as well as other individuals currently in the community who need housing. Clients in the Program receive support services and a subsidy toward …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … found that several agreement provisions were not adhered to. In addition, the program's agreement did not include … cybersecurity threats. Water and wastewater personnel do not receive alerts to such threats from key sources …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 2007-4
… under ambulance services agreements. March 20, 2007 Wayne D. Esannason, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… New York State accounts for the receipt and disposition of all state resources in the … board or other agency of the state receiving money for or on behalf of the state from taxes, commissions, fees, … etc. be deposited to the State Treasury and accounted for in a joint custody fund to be paid pursuant to an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewDiNapoli Urges NYC to Shore Up Rainy-Day Fund
… Thomas P. DiNapoli urged New York City officials to better prepare for financial downturns by evaluating the … law enabling the use of these funds, called on the city to define how these resources are accumulated and used. … said. “Economic damage from the pandemic and changes to state and local laws on the use of reserves necessitates …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… The Mitchell-Lama Housing program (Program) was created in 1955 by the Limited Profit Housing Act to provide … with over 105,000 apartments were built under the Program. In exchange for low-interest mortgage loans and real property … and managing agent must agree to manage the development in accordance with local codes and State rules and …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellTown of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing … the Town Board (Board). The Supervisor assigned his duties of maintaining accounting records and preparing financial …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Town of Stamford - Annual and Claims Auditing (2018M-227)
Determine whether the Board ensured that audits of records and claims were performed
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Tax Check-Off Technical Amendment
… to receive the annual report setting forth how the monies in certain tax check-off funds were used during the preceding … to receive the annual report setting forth how the monies in certain tax check …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentOpinion 2002-4
… used by fishing guide boats and other pleasure craft. Ice melt, prevailing winds and water currents are shifting the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 98-14
… to be appropriated and to be raised by real property taxes for townwide purposes; and (2) the amounts proposed to be appropriated and to be raised by real property taxes for town outside village purposes. Article 8 of the Town Law … of revenues and expenditures of the administrative unit for the ensuing fiscal year. Estimates must be submitted in …
https://www.osc.ny.gov/legal-opinions/opinion-98-14DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… year 2016-17 state budget includes a $1.4 billion increase in school aid, as well as increases to the minimum wage and phased-in personal income tax cuts for most taxpayers, but adds to … year 201617 state budget includes a $14 billion increase in school aid as well as increases to the minimum wage and …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andOpinion 88-79
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … to provide grants or loans to assist private developers in financing economic development projects eligible under the … of Art. VIII, §1 of the New York Constitution. This is in reply to your letter concerning the use of "program …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 88-76
… (of private moneys) -- Private Moneys (accounting for); (investment of) -- Taxes (applying private source moneys to … GENERAL MUNICIPAL LAW, §11: Interest earned on the investment of public moneys appropriated by a village to a … public library. You ask whether interest earned on the investment of moneys appropriated by the village for library …
https://www.osc.ny.gov/legal-opinions/opinion-88-76DiNapoli Report Highlights MTA's Significant Needs
… funding plans. “The list of repairs and upgrades needed in our regional transit systems can seem endless, but funds … projects mean for them, the progress that will be made in repairing the system, how much they’re going to cost and … capital needs. It helps inform the allocation of funds in the MTA’s five-year capital program, which has funding …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsReview of the Enacted Budget: State Fiscal Year 2021-22
… More than a year after the onset of the COVID-19 pandemic in New York, our State continues to recover from the … devastation. Fortunately, prospects have improved in recent months. Vaccinations are accelerating, job growth … Rescue Plan (ARP), signed by President Joseph Biden in March, will provide $12.6 billion in direct fiscal relief …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… our portfolio companies.” Of the 149,865,977 voting shares cast at H&R Block’s annual meeting last month, 75,880,439 (50.6%) were cast in favor of the Fund’s proposal and 73,985,538 (49.4%) were cast in support of management’s position opposing the …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spending