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Town of Cornwall – Financial Condition (2014M-123)
… budgets with less dependence on using unrestricted funds to finance operations. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123DiNapoli Releases Analysis of Revised Executive Budget
… including $491 million in monetary settlement proceeds going to General Fund relief and $310 million in accumulated … Plan projects that school aid funded from commercial gaming revenues will grow to $161 million in SFY 2019-20; and …
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
… Queens District Attorney Richard A. Brown and New York State Comptroller Thomas P. DiNapoli today … with Queens County District Attorney Richard A. Brown brought four scammers to justice for their thefts at …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialOpinion 92-47
… of E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and … surcharge moneys need not be segregated in a separate bank account. Interest earned on the investment of E911 … This Office has expressed the opinion that, if separate bank accounts are not specifically required by State or local …
https://www.osc.ny.gov/legal-opinions/opinion-92-47DiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… Comptroller Thomas P. DiNapoli today announced legislation to create an optional investment pool to help the state and … While pension costs are pre-funded and invested to help pay for these future benefits, most governments, including … Under DiNapoli’s proposal, there is no limit on how much or how little a government can deposit into the …
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 recognizing an appropriated loan receivable. Process and Document Preparation: There are two categories of …
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
… also announced that he called on 16 companies, including Tesla Inc., Domino’s Pizza Inc., and Garmin Ltd., requesting … funds to influence the political process in a way which can adversely impact their reputation, value, and bottom … 2010 U.S. Supreme Court's Citizens United ruling striking down certain restraints on corporate political spending, …
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
… (ESD) awarded funds according to COVID-19 Pandemic Small Business Recovery Grant Program (Program) eligibility … mission of the Program was to support small businesses or for-profit independent arts and cultural organizations … in the original goals of the Program when awarding grants, instead favoring a first-come, first-served …
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
… State through grants for a range of purposes, including health care, transportation, public assistance, education, … SFY 2026 Note: Figures are as projected in January 2025 Source: NYS Division of the Budget, FY 2026 NYS Executive Budget Financial Plan The FY 2026 NYS Executive Budget Financial Plan …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsOtisco Fire District – Financial Activities (2025M-42)
… initiate corrective action. Pursuant to Section 181-b of New York State Town Law, a written corrective action plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42DiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… of former Deputy Erie County Clerk Alexander McDougall for allegedly stealing over $200,000 in county funds. … Division and referred its findings to DiNapoli’s office, requesting a multi-year forensic audit. DiNapoli’s office, in … degree in Erie County Court before Judge Philip Danny. His next court appearance was scheduled for April 15. Since …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyDiNapoli: Town of Altona Official Misused $23,500
… altered receipts to show a lower amount collected from the park director and code enforcement officer. DiNapoli’s auditors found that $18,586 in park and recreation fees, $4,146 in code enforcement fees and … nearly $338,000; The bookkeeper altered copies of 19 park-fee receipts to show a total amount of nearly $10,709 …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… Community Renewal (DHCR). Often, owners employ a managing agent, a person or entity responsible for managing the … to enter into an annual agreement with the managing agent, which must include a DHCR-approved Management Plan. It … of the development, and it is the function of the managing agent to effectively and efficiently manage the development …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellOpinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY … removal may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 90-36
… 37: A town tax collecting officer may accept a postdated check tendered as payment of taxes, and retain the same until … payable on the date stated thereon (UCC, §3-114[2]). The fact that a check is postdated does not affect its … at 225, 453 NYS2d 998, at 1000]. We recognize that the fact that a financial practice may be a custom in the …
https://www.osc.ny.gov/legal-opinions/opinion-90-36XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… It is the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from … or "the cash will be transferred to the State Treasury"; Address of the office making deposits and withdrawals; Name … Affirmation that the account custodian understands the need for and has implemented internal controls necessary to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsOpinion 88-50
… -- Capital Reserve Fund (use of moneys to fix dents and small holes, and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether … in an ordinarily efficient operating condition. It does not add to the value of the property, nor does it …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Comptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… SCARBOROUGH pled guilty to wire fraud and theft concerning a program receiving federal funds. SCARBOROUGH is scheduled … related to the misuse of over $40,000 from his Friends of Bill Scarborough campaign account. As part of a plea … He also had to certify that the claimed amount was “just, true, and correct.” As part of his federal plea, …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… growth of sustainable businesses, and help build a clean energy economy," Governor Cuomo said . "We look forward to … to come." "The New York State Common Retirement Fund is a leader among public pension funds in analyzing the … in New York's green economy. The panel will also look at what other pension funds and investors have done to …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelTown of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213