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Dutchess County – Court and Trust Funds (2014M-293)
… Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Orleans County – Court and Trust Funds (2024-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Plainville Fire District – Board Oversight (2021M-91)
… complete report - pdf ] Audit Objective Determine whether the Plainville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… will allow New York City to maintain budget balance in the coming fiscal year, but the city faces significant … pre-pandemic norms with city funds making up 72.1% of total revenues, the largest share since FY 2020. Federal … 2025 growing to $12.3 billion in FY 2027. These gaps also do not include the potential fiscal impact of a new package …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesXIV.3.A Overview – XIV. Special Procedures
… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall … and keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of investments that are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewUnified Court System Bulletin No. UCS-301
… Purpose The purpose of this bulletin is to inform agencies of the processing of … benefits are considered taxable income. Therefore, the value of this benefit will be added to the employee’s taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-301-prepaid-legal-service-benefit-unified-court-system-ucsTown of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, … the Town’s general town-wide fund’s unexpended surplus funds declined from $169,198 as of January 1, 2010, to a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Town of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, … procedures, to govern the level of unexpended surplus funds maintained. As a result of the flawed budget process, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170City of Yonkers – Budget Review (B20-6-6)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to … taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Comptroller DiNapoli Statement on Earth Day 2015
… provides an important opportunity to focus attention on the health of our planet,” DiNapoli said. “We are facing unprecedented … energy companies at their annual meetings to report how they are responding to climate change and the risks it …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Health – … 2021, found the Department of Taxation and Finance could do more to ensure sales tax vendors that are required to … so individuals with disabilities could better assess how work would impact their benefits. The initial audit, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsVillage of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management practices for the period … budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Opinion 92-8
… This opinion represents the views of the Office of the State Comptroller at the time … of the non-federal share ( cf . L 1992, ch 53, §6[a][i], as proposed in S.6753A/A.9153A, referring to ". . . any … in a bank or trust company located and authorized to do business in this State or invested in certain enumerated …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 89-56
… This opinion represents the views of the Office of the State Comptroller at the time it was … this proposed incentive payment constitutes a gift of town funds in violation of Article VIII, §1 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-89-56DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… The recently enacted fiscal year 2016-17 state budget … transparency both in process and content. “The creation of a paid family leave program and increases in the state … two fiscal years. The allocations are broadly drafted and do not appear to limit the use of the funds to one-time …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andState Agencies Bulletin No. 743
… Purpose To inform agencies of the availability of Control-D report NPAY779 (Merit Step … for the Merit Step payment and to provide instructions on how to add eligible or to delete ineligible employees from … Therefore, agencies must notify OSC of any employees who do not meet all five (5) eligibility criteria thus making …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/743-september-2007-merit-step-eligibility-information-employees-representedSchuyler County – Court and Trust Funds (2021-C&T-1)
… [ read complete report - pdf ] Purpose of Review The purpose of our review was to determine whether … and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Wyoming County Court and Trust Funds (2020-C&T-2)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2017 through March 11, 2020. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2