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City of Amsterdam – Budget Review (B25-5-5)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the … 30, 2018. Additionally, Chapter 531 requires the City to submit to the State Comptroller, starting with the fiscal …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Oversight of the Farm-to-School Program (2020-S-9) 180-Day Response
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s9-response.pdfOversight of the Farm-to-School Program (2020-S-9)
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s9.pdfElectronic Debit Authorization Form (RS5542)
For NYSLRS employers to have payments automatically debited from their account. With direct debit, funds are transferred electronically and securely using the automated clearing house (ACH) system.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5542.pdfXII.6.B Land Acquisition Payments – XII. Expenditures
… the Statewide Vendor File prior to processing the payment voucher. For eminent domain purchases, the agency must also … and may have to process an additional allowance payment voucher if a court awards the landowner additional funds … process, agencies must process a land acquisition deposit voucher to deposit the full amount of the offer in OSC’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsState Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… Even now, New Yorkers are relying on state government to provide resources. I hope that the new laws recommended by my office are helping communities pay storm expenses. Whether to expedite contracts or report on recovery funds spent by …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryTown of Smithville - Annual and Claims Auditing (2020M-41)
… the records of all officials who receive and disburse funds. Perform a deliberate and thorough audit of all claims. …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41IX.6.A Drawdown Overview – IX. Federal Grants
… agency to obtain reimbursement from the federal government of disbursements eligible to be financed with federal grant … agencies sometimes must first obtain federal approval of the drawdown request. Guide to Financial Operations REV. … agency to obtain reimbursement from the federal government of disbursements eligible to be financed with federal grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewSidney Memorial Public Library – Cash Disbursements (2014M-252)
… to one of the Library’s bank accounts. Key Recommendation Do not allow the privately contracted payroll vendor to …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Opinion 88-33
… improvements); (authority to compromise claim) TOWN LAW, §§199, 202-d, 209-h; LOCAL FINANCE LAW, §104.10: … intended to be installed at the time of a district's establishment may be authorized as an increase of the … amount to be expended. An application for the Comptroller's consent may be made under section 202-d or section 209-h of …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2005-7
… either by payment in person or payment by electronic funds transfer, of water rents imposed on behalf of a town … either by payment in person or payment by electronic funds transfer, water rents imposed on behalf of a water … a rule, the function of collection and custody of public funds are duties that are attended with a high degree of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Opinion 90-50
… legal requirements municipalities must satisfy when the New York State Department of Transportation (DOT) performs … 10 of the Highway Law. You ask, based upon the Comptroller's contract approval function found in section 112 of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-50DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… The expiration of one-time federal pandemic aid, combined with state aid that has not kept pace with inflation and slower growth in local revenue may push some local governments closer to the edge of a fiscal cliff, …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
Former Deputy Erie County Clerk Alexander McDougall was sentenced today to 1 13 to 4 years in state prison and ordered to pay full restitution after pleading guilty to stealing over $320000 in county funds
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… are incurred and subsequently recovers each agency’s share of the costs from Federal and other dedicated revenue funds … rates. A new automated process was implemented as of July 1, 2018 that will no longer use quarterly agency … online including; Standard Rates, Waivers, and Redirects. 2 Redirect Roles: To enter redirect chartfields and edit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… the formal appropriation process, including billions of dollars in financial settlements. "Extraordinary financial … the out-years remain a concern and there is a lack of clarity for some key spending areas. New York has made … end state fiscal year (SFY) 2014-15 with a closing balance of $7.8 billion. Excluding settlement revenues, the General …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionComptroller 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 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-auditsDiNapoli Takes Action to Hold Corporate America Accountable for Failing to Address Diversity, Equity and Inclusion
… Equity Audit DiNapoli’s shareholder proposal at Amazon.com Inc . requesting an independent review of the company’s … concerns, including: 1,176 directors at 280 companies that do not disclose the racial/ethnic diversity of directors on an individual basis; 132 directors at 36 companies that do not disclose that the board expressly considers both …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-takes-action-hold-corporate-america-accountable-failing-address-diversity-equity-andOpinion 95-4
… necessary (see County Law, §501; see also Barry v City of New York , 175 Misc 712, 25 NYS2d 27, affd 261 AD 957, 27 …
https://www.osc.ny.gov/legal-opinions/opinion-95-4