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Long Beach City School District – Financial Management (2023M-147)
Determine whether the Long Beach City School Districts District Board of Education Board and District officials effectively managed the Districts fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Opinion 2000-10
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … GENERAL MUNICIPAL LAW §6-l: When a county civic center is financed both by the issuance of county obligations, and a … the outstanding indebtedness and loan obligations, you ask how the proceeds from the sale must be applied in light of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Identifying Fiscal Cliffs in New York City’s Financial Plan
… and is no longer being updated. Please review our latest NYC Financial Plan Review reports for more information on … are excluded from the analysis, as these are distributed annually. Technical adjustments are also excluded. … million in FY 2023 and $13.7 million in the out-years for NYC Health + Hospitals (H+H) mobile units. Article 10 …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfState Comptroller DiNapoli Releases Audits
… The commission’s director has implemented new measures to improve its practices to promote equine health and safety in New York state. … Death, Injury and Incident Database; and ensure adherence to drug testing requirements. Higher Education Services …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… Purpose To determine whether the New York City Department of Homeless … oversight of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersOversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … implementing the UPK program and are allocated to the DOE annually. In NYC, UPK is offered in public school settings, …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programState Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – Capital Assets BOCES’ capital asset records were not complete or accurate to ensure … loss, theft, misuse and obsolescence. Auditors selected 94 capital assets purchased for $247,918 and identified one or …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Town of Lake Luzerne – … and accurately charged to customers. Tuckahoe Union Free School District – Overtime (Westchester County) District …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… 2.A – Direct Journal Payment of this Chapter. Payment Worksheet: Submitted by an agency for deposits related to a … approval in SFS by OSC-BSAO. See Section 2.B – Payment Worksheet of this Chapter. Transfer Worksheet: Created by an agency to transfer customer AR Items …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewState Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… The New York Daily News published an op-ed from New York State Comptroller Thomas P. DiNapoli today warning …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadOpinion 94-12
… opinion. FIRE DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, … be in exchange for fair and adequate consideration. Prior to negotiating with any particular lessee, the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-94-12DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… meeting job creation goals. These same IDAs are unable to recover incentives given to companies that fail to reach specific benchmarks because of inadequate contract …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… we selected five agencies: DFS, the Department of State (DOS), New York State Office for the Aging (NYSOFA), Office of … and SUNY—were represented with a link on DFS’ webpage; DOS was not represented. DOS, OTDA, and SUNY generally sought to identify and reach …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… Overall, the amount of money in the city’s Rainy-Day Fund is virtually unchanged over the last two years, as … has required better than expected revenues to be used to fund new costs. Funds in the Rainy-Day Fund now equal 1.6% of … the city budgetary flexibility for its economic and policy objectives and demonstrate that it is preparing for an …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… New York State Comptroller Thomas P. DiNapoli today announced … of all Americans. Comptroller DiNapoli, was joined in the filling to the EPA by California State Treasurer John … consequences. The White House cannot afford to stick America's head in the sand when it comes to creating a …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… Temporary and Disability Assistance (OTDA) can take steps to improve its efforts to ensure survivors of human trafficking receive the services and assistance available to them, according to an audit released today by New York …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… cuts. These challenges could limit the city’s potential revenue upside and make it harder to continue to fund recent … Since June 2024, over $3.4 billion in city-generated revenue has been added to FY 2025 and another $3.1 billion is forecast for FY 2026. The …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… in order to sustain or extend the vehicle’s useful life. At SFS, PM includes annual and light service … and were properly disposed of at the end of their useful life. The audit found that Transit and MTA Bus did not always … may invalidate the warranty, have a shortened useful life, or be subject to more repairs, resulting in higher …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-follow