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DiNapoli Releases Analysis of Revised Executive Budget
… the November update of the Financial Plan. “As lawmakers craft next year’s state budget, they are negotiating under … e.ny.us/reports/budget/2019/executive-budget-report-2019-20.pdf Find out how your government money is spent at Open Book …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetDiNapoli 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 local governments fund retiree health … Comptroller Thomas P DiNapoli today announced legislation to create an optional investment pool to help the state and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careOpinion 92-47
… in a dedicated account be credited to that account ( cf . General Municipal Law, §§6-c[7], 6-d[4], providing that … against the dedicated account for these expenditures ( cf . General Municipal Law, §9-a, relative to inter-fund …
https://www.osc.ny.gov/legal-opinions/opinion-92-47XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Subsequently, as it is determined that accounts are indeed uncollectible, the write-off is booked by a debit to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsOtisco Fire District – Financial Activities (2025M-42)
… combined balance of approximately $500,000. Audit Summary We conducted an audit of the District’s financial management … opportunities for the Board’s review and consideration. We returned to the District in July 2024 to conduct an audit … one recommendation was not applicable for the period that we reviewed. 2 During the course of our audit follow-up, we …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42State Comptroller DiNapoli Releases Municipal & School Audits
… underestimated certain revenues, and made unbudgeted year-end transfers totaling $67 million, which collectively … were approximately $87 million. Of the $67 million in year-end transfers, $50.6 million went to the district’s … the supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. In addition, the …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… announced that he called on 16 companies, including Tesla Inc., Domino’s Pizza Inc., and Garmin Ltd., requesting … shareholders. Corporations face legal, reputational, and financial risks when making political contributions and … Space Storage Inc. Boyd Gaming Corp. Broadcom Inc. Crown Holdings Inc. Dentsply Sirona Inc. KBR Inc. Mosaic Co. …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureTown of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and approve … Period January 1, 2024 – January 21, 2026 Understanding the Audit Area The audit of claims is often the last line of … Did the Town of Denmark Town Board Board properly audit and …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Federal Spending by Major Funding Streams and Functions – Federal Funding and New York
… Federal funding is received by New York State through grants for a … Executive Budget Financial Plan Major Grants While federal funding priorities may result in changes in particular funding streams, funding for Medicaid dwarfs all other major … Federal funding is received by New York State through grants for a …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsReal Estate
… Program 5404 Wisconsin Avenue, Suite 1150 Chevy Chase, MD 20815 (202) 370-7450 www.artemisrep.com Leadership: Anar …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estateTaconic 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. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155West 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-7Town 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-147Opinion 90-36
… on a bank and payable on demand (Uniform Commercial Code [UCC], §3-104[2][b]), a postdated check is not payable on … demand, but rather is payable on the date stated thereon (UCC, §3-114[2]). The fact that a check is postdated does not … the person who tendered the check. September 24, 1990 Mary M. Nau, Receiver of Taxes Town of Saugerties …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-50
… a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of the … water storage tank clearly is a "capital improvement" for purposes of section 6-c (see GML, §6-c[1][b][1]). Since …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 2000-5
… discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from … -- Highway Fund (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW … and appropriated by a town for town highway snow and ice removal may not be paid into a snow and ice removal and road …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Comptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… State Comptroller Thomas P. DiNapoli , United States Attorney Richard S. Hartunian, New York State Attorney General Eric T. Schneiderman, and Andrew W. Vale, … The state’s investigation was handled by Investigator Mark Spencer and Deputy Bureau Chief Antoine Karam of the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… Agency Request It is the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the OSC … request to determine if the establishment of the account is consistent with all relevant rules, regulations, and … It is the agencys responsibility to request to establish a bank …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… as trustee of the $209.1 billion New York State Common Retirement Fund (Fund), on how best to mitigate investment … to decarbonize the pension fund in a way that will secure retirement for hardworking New Yorkers and help support the … the assets of the New York State and Local Retirement System on behalf of more than one million state and local …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelOpinion 95-8
… within the county (County Law, §351[1]; see also Kelly v McGee , 57 NY2d 522, 457 NYS2d 434) and is subject to the … e.g., 1979 Atty Gen [Inf Opns] 134, 149; see also Caputo v Halpin , 78 NY2d 117, 572 NYS2d 287). Although the County … ( General Building Contractors of New York State, Inc. v Roberts , 118 AD2d 173 at 176, 504 NYS2d 292 at 294, lv …
https://www.osc.ny.gov/legal-opinions/opinion-95-8