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Review of the Financial Plan of the City of New York - May 2019
The FY 2020 budget totals $92.5 billion, including $68.2 billion that will be funded with locally generated revenues (i.e., City funds).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2020.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfDiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… Thomas P. DiNapoli. The state ended its fiscal year on March 31 with a General Fund balance of $7.2 billion, … tax collections, the state ended the fiscal year on a positive note,” DiNapoli said. “The sharp revenue … were $127.4 billion, up 4.5 percent, while spending on departmental operations increased 1.1 percent compared to …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19Opinion 96-10
… Law, §6-g(8). You ask whether a fire district, subject to voter approval, may transfer the unexpended balance of a … of a type, or specific item or items, of equipment. A resolution for the establishment of a capital reserve fund to … general fund of the fire district, irrespective of whether voter approval is obtained (1977 Opns St Comp No. 77-787, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10II.3.D Evaluation – II. New York State Financial Accounting
… statements and schedules on receipts and disbursements for all funds of the state (including agency sole custody … the budgetary (cash) basis reports can be found on OSC’s website at: http://www.osc.state.ny.us/reports/finance . DOB … to the State Comptroller and to the Chairs of the Senate Finance and the Assembly Ways and Means committees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… Section 4.C – Bank Account Reporting and Reconciliations of this Guide. Reconciling your cash advance bank accounts … a separate Cash Advance Confirmation & Reconciliation form ( AC 3329 ) is required. The AC 3329 is available in … should be emailed to [email protected] : Copy of the March 31st bank statement; Detailed list of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… the Elderly Program (Report 2020-S-4) . About the Program Homes and Community Renewal (HCR) consists of several of New … Repairs to the Elderly (RESTORE) program, which assists senior citizen homeowners with the cost of addressing … and within the prescribed time frames to better support senior homeowners in need of assistance. For example, the …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsNY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… to vote their shares for the Fund's request that the company disclose its direct and indirect political spending. … DiNapoli's shareholder request (Proposal 4 on the company's proxy statement ) will be voted on at Wynn's annual … are being spent on political agendas that are not in the company's best interest." Currently, Wynn Resorts does not …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingNYSLRS Announces Employer Contribution Rates for SFY 2026-27
… plan combinations. In the SFY that ended March 31, 2025, NYSLRS paid out nearly $16.8 billion in benefits. … rates. In 2012, DiNapoli began providing employers with access to a two-year projection of their annual pension … return assumption for public pension funds was 7% in July 2025, according to the National Association of State …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27DiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… totaled $111.7 billion, $2.9 billion higher than the forecast released by the Division of the Budget (DOB) in the … 202223 totaled $1117 billion $29 billion higher than the forecast released by the Division of the Budget DOB in the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… P. DiNapoli today announced employer contributions rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) 2025-26. Employers’ average contribution rates will increase from 15.2% to 16.5% of payroll for the Employees’ Retirement …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26Opinion 88-74
… ARTS AND CULTURAL AFFAIRS LAW, §57.07; COUNTY LAW, §226; GENERAL MUNICIPAL LAW, §§72, 72-b, 77-a; NOT-FOR-PROFIT CORPORATION LAW, §1405; TOWN LAW, §§81(1)(a), 220(1): A county, city, town or village may, in … in the erection of memorial monuments for veterans of the armed forces (General Municipal Law, §§72, 72-b, 77-a; …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Farmland Protection Program
… protection plans Land Trust Planning Grants (LTGs) – award State assistance to land trusts for activities that … of farmland, involving almost 400 farms between 2005 and 2023. While AGM effectively fulfills its responsibility in … funds equally across regions, without considering these regional factors, may contribute to delays in awarding grant …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programState Comptroller DiNapoli Releases Municipal and School Audits
… projections. The city’s most recent Annual Financial Report (AFR) was submitted to the Office of the State Comptroller (OSC) for the 2023 fiscal year; the 2024 AFR was due April 30, … inventory list totaling $1.7 million did not have a serial number. Additionally, 280 assets totaling $630,009 (including …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsVillage of Deposit – Claims Auditing (2023M-173)
… – pdf] Audit Objective Determine whether the Village of Deposit (Village) Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases (18 claims) during the audit … Determine whether the Village of Deposit Village Board of Trustees Board required adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Lake Placid Central School District – Investment Program (2023M-94)
… and District officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider other legally authorized investment … from multiple financial institutions. Prepare monthly cash flow forecasts and consider legality, safety, liquidity and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Dryden Central School District - Cash Management (2020M-61)
… earnings for the District. Officials did not develop and manage a comprehensive investment program. Officials did not … investment options. Key Recommendations Develop and manage a comprehensive investment program. Prepare monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Comptroller DiNapoli Releases Municipal Audits
… cash receipts and establishes an inventory process for garbage bags and garbage disposal stickers. For access to state and local …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." East Moriches … policies to ensure the district's electronic data is adequately safeguarded. Salem Central School District – …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and … comparison be included in the financial statements for the general fund and major special revenue funds. The … plan with the actual cash receipts and disbursements for the year. The cash basis financial plan is presented as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentation