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Comptroller DiNapoli Releases Municipal Audits
… deposited receipts for the 2018 program, did not deposit all funds intact. The coordinator held cash to pay vendors …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… policy. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… soccer and summer recreation programs for free, without full board consent. Sufficient program documentation was not …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… year on March 31 with cash-on-hand in the General Fund of $8.9 billion, or $2.4 billion above projections. The state … settlements and amounts reserved for debt management. Of this amount, $428 million was deposited to the Rainy Day … $82.9 billion which was $499.1 million above the Division of Budget’s latest projections for state fiscal year 2019-20. …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksDiNapoli Announces Victory in Shareholder Rights Lawsuit Against BJ's Wholesale
… Finance would stop substantively reviewing virtually all no-action requests from companies seeking to exclude …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-announces-victory-shareholder-rights-lawsuit-against-bjs-wholesaleOpinion 90-50
… projects, the State Comptroller generally requires either a deposit of the requisite funds by the municipality or proof … function found in section 112 of the State Finance Law, what the Comptroller should receive to satisfy the legal … the State's interest in those cases where the municipality does not deposit its estimated share of the project. We …
https://www.osc.ny.gov/legal-opinions/opinion-90-50DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… up their fiscal foundations,” DiNapoli said. “By focusing on ensuring structural budget balance, using realistic … to weather whatever financial challenges lay ahead. My office continues to support local governments by offering … counties, cities, towns and villages failed to file AFRs on time. For fiscal year 2023, 233 (14.8%) had not filed AFRs …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsXIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets … infrastructure Recording general capital assets Valuation of capital assets Maintenance of capital asset records Disposition of general capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsHenrietta Fire District – Financial Condition (2021M-27)
… 2021. As a result, fund balance increased to $4.4 million on December 31, 2020, which is excessive and enough to pay … some corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … , Long Lake Fire District No. 1 , Town of Milford , New Woodstock Fire District , Town of Pierrepont and the City … auditors found various deficiencies among 39 cases. New Woodstock Fire District – Controls Over Financial …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… statutory cap is now projected to reach a low point of $604 million at the end of SFY 2018-19; Proposes to reinstate …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … the district to circumvent the 4 percent statutory limit on unrestricted fund balance. In addition, the district did … the district to circumvent the 4 percent statutory limit on unrestricted fund balance. In addition, the district …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 2008-3
… monies in the reserve fund to taxpayers by making cash "refund" payments to taxpayers, either in a lump sum or over a … § 94 [authorizing municipal corporations to make a cash refund to consumers of a municipal utility service using …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-8
… by the Office of the State Comptroller to establishment by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for … the Office of the State Comptroller to establishment by a school district in Adirondack Park) STATE COMPTROLLER -- …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 95-4
… Duties (procedure for investigating possibility of civil liability arising from alleged criminal conduct) PUBLIC OFFICERS AND EMPLOYEES -- Liability (investigation of possibility of civil liability arising from alleged criminal conduct) COUNTY LAW, … may follow in investigating the possibility of civil liability in connection with this alleged misconduct …
https://www.osc.ny.gov/legal-opinions/opinion-95-4State Comptroller DiNapoli Releases Municipal & School Audits
… cash flow forecasts or otherwise monitor investments to estimate funds available for investment. As a result, the … in the accounting records and the remaining three bank accounts’ adjusted bank balances exceeded the recorded cash … exempted and how they would be secured against use, and what remedial actions were planned or enacted. Because there …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Takes Action to Hold Corporate America Accountable for Failing to Address Diversity, Equity and Inclusion
… and measurable steps to improve diversity and promote full inclusion throughout their entire workforce.” The Fund … Equity Audit DiNapoli’s shareholder proposal at Amazon.com Inc . requesting an independent review of the company’s …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-takes-action-hold-corporate-america-accountable-failing-address-diversity-equity-andXI.14 Overview – XI. Procurement and Contract Management
… the efficient and prudent use of state funds and to alert businesses of procurement opportunities, Article 4-C of … and public authority intentions to contract for goods and services. This section summarizes the requirements of Article … the efficient and prudent use of state funds and to alert businesses of procurement opportunities Article 4C of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14-overviewDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… State Comptroller Thomas P. DiNapoli, Erie County District Attorney Michael J. Keane, and Erie County Sheriff John C. Garcia announced. “Today’s sentence sends a clear … District Attorney Michael Keane, Erie County Sheriff John Garcia, and Erie County Comptroller Kevin R. Hardwick …
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
… . The process will identify any eligible personal service (PS) charges since the prior FBIC run. The FBIC process will … specific for each agency. These rates will be applied to PS disbursements from Federal and other dedicated revenue … of ‘FIE’ . Bulkload agencies must enter these journals online in order to enter the appropriate source code. The use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automation