Search
Statement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… a statement today on Mayor Zohran Mamdani’s Fiscal Year 2027 preliminary budget: “The $127 billion Fiscal Year (FY) 2027 preliminary budget marks a substantial shift in the … an upward revision of $8.6 billion to tax revenue in FY 2027, over 10% higher than in November, fueled by stronger …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetTemporary Assistance – Federal Funding and New York
… Note: Temporary Assistance includes Family Assistance and Safety Net Assistance recipients. The count reflected in the chart … that are federally funded, and a small number of Safety Net Recipients that are TANF cases in the non-cash …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceFort Ann Central School District - Fund Balance Management (2018M-119)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Town of Clarkson - Justice Court Operations (2018M-57)
… Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to … and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Clinton County - Separation Payments (2018M-44)
… overpayments and take appropriate action to recover those funds and reimburse identified underpayments. County …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Windsor Central School District – Cafeteria Operations (2016M-130)
… to examine District officials’ management of the school lunch fund for the period July 1, 2014 through February 23, … District officials have taken actions to reduce the school lunch fund’s dependence on the general fund to support …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Village of Belle Terre – Audit of Claims (2013M-87)
… payments are authorized in order to ensure that Village funds are being spent efficiently. Our examination revealed …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Town of Cornwall – Financial Condition (2014M-123)
… 1, 2011 through December 31, 2013. Background The Town of Cornwall is located in Orange County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Village of Palmyra - Financial Management (2019M-94)
… improper budgeting and accounting practices that resulted in inaccurate accounting records and reports. Key …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Town of Croghan – Financial Management (2014M-340)
The purpose of our audit was to review the Towns financial management practices for the period January 1 2013 through May 31 2014
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Comptroller DiNapoli Releases School Audits
… exceeding the 4 percent statutory limit by 7.3 percentage points. With the inclusion of the unused appropriated fund … exceeding the statutory limit by 3.5 percentage points. District officials also appropriated a combined total … government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Opinion 91-36
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of … readily accessible to the subdivisions from which the park land fees were received. The agreement must include … inconsistent therewith. We have been asked whether park land fees imposed upon subdividers by a newly incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 2002-5
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … for open space preservation); (referendum requirements in connection with establishment for acquisition of … for open space preservation); (investment of monies held in) -- Deposits and Investments (of monies in capital reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Annual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfPompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pompey-hill-district-2021-136.pdfTown of Owasco – Financial Management and Procurement (2021M-70)
Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2021-70.pdfState Comptroller DiNapoli Releases School Audits
… of the Long Beach City School District , Lynbrook Union Free School District , North Collins Central School District … , North Salem Central School District , Southampton Union Free School District and the Valley Stream Thirteen Union Free School District . State Comptroller DiNapoli has made it …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Henderson Fire District – Financial Activities (2025M-67)
… and reports and address deficiencies sooner to ensure it received reliable information to make informed decisions …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Opinion 2007-5
… valuations. Absent a special act to the contrary (see 1980 Ops St Comp No. 80-551), those are the only circumstances … maturity" (General Municipal Law § 6-c [4]; see also 1989 Ops St Comp No. 89-36, at 87). …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5