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State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… Inc., and Garmin Ltd., requesting similar comprehensive disclosure of political spending. The agreements were reached … agendas,” DiNapoli said. “Comprehensive political spending disclosure is a corporate accountability priority for our … and their shareholders of these risks, comprehensive disclosure of corporate political spending has become a …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureState Comptroller DiNapoli Releases Municipal & School Audits
… did not prepare monthly cash flow forecasts to estimate funds available for investment or solicit interest rate … of the actual financial condition of the general and sewer funds. The board also did not adopt or develop comprehensive, …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. Federal … Disbursements in New York State Budget by Function, SFY 2026 Note: Figures are as projected in January 2025 Source: … providing assistance to New Yorkers include the Low Income Home Energy Assistance Program and meals for school …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… the process and documentation requirements for purchase order submittals subject to OSC approval. Purchase orders … the standard terms and conditions associated to a purchase order (see Purchase Order Standard Terms and Conditions for additional … the process and documentation requirements for purchase order submittals subject to OSC approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewOpinion 90-36
… 16, 1875, bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax receiver agreed … In contrast with a check, which is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], … checks in the commercial world. In 1834 it was said that "drawing of post-dated checks is an every day occurrence in …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-50
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … holes, and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in … a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 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-2000-5Comptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… and Andrew W. Vale, Special Agent in Charge of the Albany Division of the Federal Bureau of Investigation, today … to plead guilty to state charges at 12:30 p.m. in Albany County Court. Appearing in federal court before Senior … sentenced on Monday, September 14, 2015, at 11:30 a.m., in Albany, New York. He faces up to 20 years in prison on 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
… the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the OSC … Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt of the agency's formal request for a bank account, OSC will evaluate the request to determine if the …
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
… Governor Andrew M. Cuomo and Comptroller Thomas P. DiNapoli today announced the … by the Governor during his 2018 State of the State address in January. The panel will advise the Comptroller, as … to mitigate investment risks stemming from climate change and maximize opportunities from the new, low-carbon economy. …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelOpinion 95-8
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … and (ii) of the CPLR must be deposited, respectively, in a "law enforcement purposes" or "prosecution services" … general fund, and used only for law enforcement purposes in the investigation of penal law offenses or for the …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Panama Central School District – Financial Management (2016M-271)
… the statutory limit and develop a plan to use the surplus funds to benefit residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… through June 8, 2016. Background The Erie County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, improvement of water quality, preservation of wildlife habitat and … Erie County Soil and Water Conservation District Cash Receipts and Disbursements …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsVillage of Newark Valley – Capital Planning (2016M-289)
… Purpose of Audit The purpose of our audit was to review the planning process for capital … 1, 2015 through June 30, 2016. Background The Village of Newark Valley is located in Tioga County and has a … Village of Newark Valley Capital Planning 2016M289 …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Village of Webster – Audit Follow Up (2012M-110-F)
Village of Webster Audit Follow Up 2012M110F
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fChili Public Library – Board Oversight (2015M-130)
… May 15, 2015. Background The Chili Public Library is a municipal library located in the Town of Chili in Monroe County and provides services to approximately …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… [read complete report - pdf] Audit Objective Determine if the Supervisor adequately fulfilled his fiscal responsibilities. Key Findings The Supervisor did not adequately fulfill his fiscal … responsibilities because he failed to provide oversight of the Bookkeeper, who performs all financial duties, including …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Town of Howard - Fund Balance Management (2018M-192)
… reducing property taxes. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler Announce Guilty Plea in City of Newburgh Embezzlement Case
… Robert H. Freehill, to grand larceny in the fourth degree, for having stolen money while he was the comptroller of the … Hoovler thanked the city of Newburgh Police Department for their investigation, and the arrest of Aber. In addition, … District Attorney Hoovler and the city of Newburgh police for their diligence and commitment to partnering to fight …
https://www.osc.ny.gov/press/releases/2017/07/new-york-state-comptroller-thomas-p-dinapoli-and-orange-county-district-attorney-david-m-hoovlerComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … audits have been issued: Dormitory Authority of the State of New York, Mission Statement and Performance Measures … employees present and receiving overtime pay. New York State Homes and Community Renewal, Selected Employee Travel …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-audits