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Opinion 95-5
… year ... [emphasis added]. Thus, surplus surcharge funds may be used only for the payment of "system costs". 1 … p 263, relating to expenditures from capital reserve funds to pay debt service). It is our opinion that the nexus … "system costs" and the county may expend surplus surcharge funds for that purpose. March 1, 1995 Louis E. Wolfe, Esq., …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … did not ensure that pre-numbered receipts were issued for funds received for the driver’s education program or that the funds were collected by district officials or employees and …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Opinion 2007-5
… for transfer from capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements for … provisions of law governing the establishment of reserve funds by municipalities and the use of the moneys therein. … among other entities, to establish capital reserve funds for the purpose of financing all or part of the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… embezzling over a million dollars of fire department funds. Melin took money that was supposed to be used for … From December 2013 to October 2015, MELIN embezzled PFD funds under his control by writing checks to the two … return for 2014 and falsely reported some of the embezzled funds as revenue on the corporate tax return for 211 Medical …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisOpinion 89-36
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has … of, and the expenditure of moneys from, capital reserve funds by counties, cities, towns, villages and certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-36IX.7.E Disaster Assistance – IX. Federal Grants
… automatic reclassification. DOB will also establish the funds distribution rules for the project. SFS will complete … values that have been configured in the SFS and that the funds distribution rules have been setup. DOB will issue a … Transactions are then collected into Project Costing and funds distribution applied by project/activity. The fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… New York State Comptroller Thomas P. DiNapoli and Department of Financial Services Superintendent Adrienne A. Harris today announced the approval of Spring Bank’s Red Hook Branch as a Banking Development District (BDD) and …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newAlternate Contribution Stabilization Program
… portion of your future invoice payments until your reserve funds are depleted. Reserve funds will be applied toward your invoice up to the maximum … will notify you when you are able to use your reserve funds during the annual billing cycle. If you withdraw from …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… Eric T. Schneiderman and today announced the guilty plea of Linda Miller, 57, of Englewood, New Jersey, over the theft of more than $162,000 in pension benefits from the New York …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000DiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… by contracted providers can result in waste of needed funds for supportive housing,” DiNapoli said. “It’s a concern … covers about 75 percent of this contract. The bulk of the funds pay for Single Room Occupancy housing at the Prince …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionBorough of Manhattan Community College – Controls Over Bank Accounts
… using unauthorized accounts. A review of the source of funds in BMCC’s accounts found $120,116 that BMCC officials … Strengthen the control environment to ensure that funds are appropriately disbursed from bank accounts by: …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsCapital Program Revenue and Expenses
… VLT revenues collected by Resorts and the transfer of such funds to NYRA. However: NYRA officials lacked an adequate … period, NYRA used material amounts of capital program funds for routine maintenance costs. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesDiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
State Comptroller DiNapoli announced the arrest yesterday of Gina Bradshaw an officer manager for numerous doctors offices in Manhattan for her alleged role in a longterm scheme to defraud the New York State Insurance Plan out of over $12000 by submitting fraudulent claims for reimbursement
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planState Comptroller DiNapoli Releases School District Audits
… Free School District – Extra-Classroom Activity (ECA) Funds (2021M-181) Unapproved ECA clubs were operating in the … establish an adequate accounting system for the district’s funds. As a result, district officials cannot ensure that …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Brighton Fire Department, Inc. – Board … manage the town’s financial condition. More real property taxes and user fees were levied than needed to fund … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Contract Advisory No. 27
… thus eliminating the delay of check clearance policies and traditional mail lead time. Some additional benefits of ACH are: An efficient and secure method of payment; A more cost effective process than sending a check; and Elimination of the possibility of lost and/or returned …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsHadley-Luzerne Central School District - Financial Management (2018M-103)
… and developing long-term financial plans for reserve funds. Key Findings The Board overestimated appropriations by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Elba Central School District - Financial Management (2018M-96)
Elba Central School District Financial Management 2018M96
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Receipts in the District’s extra-classroom activity funds, which are operated by and for the students, totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… the fund balance and reserves in the general and highway funds for the period January 1, 2016 through August 17, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260