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City of Troy – Budget Review (B19-5-8)
… the City with a limited amount of flexibility in the event of unforeseen circumstances that may require additional … significant increased salary and wage costs in the event that the CBA is settled in 2020. The City’s proposed … the City’s one expired CBA is settled in 2020. The City Council should be mindful of the legal requirement to …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… According to a report released today by State Comptroller Thomas P. DiNapoli, New York closed out the state fiscal year on March 31 with cash-on-hand in … will face cash flow challenges as soon as next month due to billions in state aid payments for health and education, …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksContract Advisory No. 21
Updating and PreEncumbering Contracts Converted During the EE1 Upgrade to SFS 92 and Correcting OffContract Payments
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015State Comptroller DiNapoli Releases Audits
… for the employee to commute between his residence and his main work location. DOH could have avoided these costs if officials had properly designated the employee’s main work location as his official station. Workers' …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… The fight to rein in rising global temperatures has opened the doors to innovation and opportunity. That’s why … Fund is the third largest public pension fund in the United States, with an estimated $209.2 billion in assets under …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskComptroller DiNapoli Releases Municipal Audits
… not have a written agreement or basis for rates charged to the Department of Corrections and Community Supervision … value of $243,000. Village of West Haverstraw – Summer Program (Rockland County) The program coordinator, who deposited receipts for the 2018 program, did …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… School District – Information Technology (Chautauqua County) District officials did not provide IT security … totaling $1.3 million were generally not being used. Niagara Wheatfield Central School District – Niagara Power Coalition and Native American Revenues (Niagara …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… were reported and remitted late to the supervisor for 21 months of the 24 months auditors examined. In addition, the … budgeting practices and poor financial management have left the city in a vulnerable financial position. Find out … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Victory in Shareholder Rights Lawsuit Against BJ's Wholesale
… New York State Comptroller Thomas P. DiNapoli, Trustee of the New York State Common Retirement Fund, … shareholder rights and reduce corporate transparency. As trustee of the New York State Common Retirement Fund, I will … assessment of risks of deforestation associated with BJ’s private label brands.” After BJ’s moved to unilaterally …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-announces-victory-shareholder-rights-lawsuit-against-bjs-wholesaleOpinion 90-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … project) STATE COMPTROLLER -- Municipal Highways (approval of Department of Transportation contracts to construct … must satisfy when the New York State Department of Transportation DOT performs highway construction on their …
https://www.osc.ny.gov/legal-opinions/opinion-90-50DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… 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 … file AFRs on time. For fiscal year 2023, 233 (14.8%) had not filed AFRs by Aug. 31, 2024. If a local government does …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… Former Village of Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday after an investigation and audit found she allegedly stole more than $4,000 in public funds, said State Comptroller Thomas P. DiNapoli. … Former Village of Millport Treasurer Dawn Haverley was arrested for felony …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftIX.8 Federal Grant Refunds – IX. Federal Grants
Amounts received by state agencies that represent a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the States Treasury pursuant to 121 of the State Finance Law
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsXIV.14.B Capital Assets – XIV. Special Procedures
… including infrastructure Recording general capital assets Valuation of capital assets Maintenance of capital asset …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsComptroller DiNapoli Releases Municipal Audits
… , Long Lake Fire District No. 1 , Town of Milford , New Woodstock Fire District , Town of Pierrepont and the City and … auditors found various deficiencies among 39 cases. New Woodstock Fire District – Controls Over Financial Activities … Co Hewlett Bay FD Long Lake FD No 1 Town of Milford New Woodstock FD Town of Pierrepont and the City and Town of …
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
… Available debt capacity under the State's statutory cap is now projected to reach a low point of $604 million at …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Ardsley Union … 2014-15, total revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund … district has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 2008-3
… fund) GENERAL MUNICIPAL LAW § 6-g: Absent a special act of the State Legislature, a fire district may not make … prudently [expended]." You ask whether, absent a special act of the State Legislature, the fire district may "return" … certain circumstances]). Accordingly, absent a special act of the State Legislature, a fire district may not make …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-8
… MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … pursuant to General Municipal Law, §6-d without the prior consent of the Office of the State Comptroller. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 95-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (procedure for … of civil liability arising from alleged criminal conduct) COUNTY LAW, §209: A county board of supervisors generally is … methods of inquiry. This is in reply to your letter in which you state that the county board of supervisors has …
https://www.osc.ny.gov/legal-opinions/opinion-95-4