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City of Lockport – Budget Review (B22-1-8)
… deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires the City to … (2.63 percent of appropriations), for the water and sewer funds, respectively. The City’s proposed budget includes a …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Former Village of Candor Mayor Pleads Guilty to Stealing From the Village
… New York State Comptroller Thomas P. DiNapoli and the New York State Police announced that former Village of … betrayed the village he was entrusted to serve, taking what amounted to interest free loans from the people who … elected him,” DiNapoli said. “His theft of public funds is contemptible and undermines public faith in government. My …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageDiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… of Sharon Collins, 73, of Ithaca, New York yesterday for allegedly stealing $69,481 in state pension payments meant for her deceased husband. “Sharon Collins allegedly took … District Attorney Van Houten and the New York State Police for their work on this case.” “I commend the efforts of the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… personal needs. Thanks to the New York State Police and DA Callanan, Storrs will be brought to justice.” New York …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… Oneida County District Attorney Todd Carville, and New York State Police Superintendent Steven G. James announced … pled guilty before Judge Michael Nolan in Oneida County Court to Grand Larceny in the Second Degree and will be …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000West Valley Central School District - Financial Management (2018M-7)
… include realistic appropriation estimates. Reduce reserve funds to reasonable levels and use the money in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Taconic Hills Central School District – Financial Management (2019M-155)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Town of Berne – Procurement (2014M-147)
… appropriations for 2014 for the general and highway funds total $2.2 million. Key Findings The Board has adopted …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Real Estate
… U.S. and European Value-Add U.S. Opportunistic Program Partners Artemis Real Estate Partners Real Estate Program 5404 Wisconsin Avenue, Suite … and Life-Cycle Stages … The program has nine program partners who oversee the emerging managers on behalf of the …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estateOpinion 92-47
… and investment of E911 surcharge moneys) MUNICIPAL FUNDS -- Accounting (crediting interest earned on investment … required by State or local legislation, moneys in various funds held by a municipality may be deposited in a single … Law, §9-a, relative to inter-fund advances between funds raised from different tax bases), it follows that …
https://www.osc.ny.gov/legal-opinions/opinion-92-47DiNapoli Releases Analysis of Revised Executive Budget
… Governor and Legislature to bolster the state’s rainy day funds to better prepare for future fiscal challenges.” The … million from previously unallocated monetary settlement funds into the Rainy Day Reserve Fund in the current and next … of $956 million, or 3.6 percent in State Operating Funds. The Financial Plan projects that school aid funded …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetFar Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… Center, once one of the city's largest providers of special education services to preschoolers with disabilities, has … "My office's audit and extensive investigation with Queens County District Attorney Richard A. Brown brought four …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… are expected to grow as the workforce ages, people live longer and health care costs continue to increase. …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for … includes all other accounts receivable of the State not accrued elsewhere. Other receivables will primarily consist … repayment agreements will be disclosed in the financial statements footnotes. INTERNAL BALANCES / DUE FROM OTHER …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsState Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… transparency into whether companies are using corporate funds to influence the political process in a way which can … Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureCOVID-19 Pandemic Small Business Recovery Grant Program
… through January 2023. About the Program On March 20, 2020, New York’s former Executive signed the “New York State on PAUSE” executive order in response to the … businesses of all sizes, most of the businesses in New York are small businesses employing fewer than 100 …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… Federal funding is received by New York State through grants for a range of purposes, including … share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. Federal … $276,721 $341,286 Foster Care $404,848 $285,381 $311,958 Unemployment Insurance State Administration $206,257 $228,793 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsOtisco Fire District – Financial Activities (2025M-42)
… and is responsible for receiving and disbursing District funds, maintaining accurate financial records and providing … accounting for District collections and depositing funds in a timely manner, and the Board and Treasurer did not … accounting records and reports increases the risk that funds could be lost or misappropriated without detection. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Opinion 2000-5
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund … to establish snow and ice removal and road repair reserve funds. Moneys in the fund may be appropriated only: a. For … General Municipal Law §6-c, relative to capital reserve funds, contains language similar to that in section 6-f(1), …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 90-36
… to payment by postdated checks. The only reported New York case in point of which we are aware was premised …
https://www.osc.ny.gov/legal-opinions/opinion-90-36