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Annual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority (MTA) has made notable progress in advancing its capital programs this year amid lingering federal uncertainty over available funds.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2027.pdfDiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest … streams to attain balance. “After a tough few years, New York state is in better fiscal shape thanks to an … in this year’s budget. My concern continues to be for New York to achieve long-term structural budget balance. When …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingLead Service Line Replacement Program and Lead Service Line Inventory
… of Health (DOH) is administering and monitoring the Lead Service Line Replacement Program to ensure funds are … from March 2018 through June 2025. About the Program Lead service lines present a significant risk of lead contamination in drinking water. High levels of lead in …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryComptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… New York City Employees’ Retirement System: Mayor Bill de Blasio’s Representative, Carolyn Wolpert (Chair); New York … Local 237. Teachers’ Retirement System: Mayor Bill de Blasio’s Appointee, Carolyn Wolpert; Deputy Chancellor … of Teachers. New York City Police Pension Fund: Mayor Bill de Blasio’s Representative, Carolyn Wolpert; New York City …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldJustice Court Fund: Invoice Billing Program
… All town and village justice courts and municipalities participate in our Invoice … Program (IBP). Summary of the Invoice Billing Process Each justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice … Justice Court Fund Invoice Billing Program …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… State Common Retirement Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal Year … York State Common Retirement Fund Fund was $2914 billion at the end of the second quarter of State Fiscal Year 202526 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2463 billion at the end of the second quarter of State Fiscal Year 202324
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterIX.7.F M-Year Legislation – IX. Federal Grants
… that state agencies make every effort to disburse and/or adjust all unspent federal project balances for all … This will allow sufficient time for final reports and closing documents to be reviewed and approved by the federal government before the awards are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… cost standard rates into the State Financial System. In some cases, the federal government may request the … a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be … process generates journal entries to the General Ledger in the Statewide Financial System (SFS) on a more real-time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsXII.8.C Payment Intercepts – XII. Expenditures
… Director, Bureau of State Expenditures 110 State Street, 10th Floor Albany, NY 12236 The Business Unit must include …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… project . Officials: Borrowed $2 million more than needed for the initial project and used the funds to make other … works. In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local Retirement System …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectSilver Creek Central School District – Financial Management (2022M-153)
… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of … Determine whether the Silver Creek Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Village of Sidney – Financial Activities (2023M-14)
… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … satisfy the liabilities. Key Recommendations Analyze the airport’s revenues and expenditures to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Smithtown Central School District – Capital Projects (2016M-202)
… of Audit The objective of our audit was to review capital projects for the period July 1, 2014 through June 30, 2015. … the status of each capital project. Of the four projects reviewed, the District has a balance of $1.3 million in unexpended funds from three of the projects. The money has remained in the capital fund for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Pavilion Central School District – Financial Management (2017M-62)
… related costs or the circumstances under which reserve funds will be replenished. Three of the District’s six … trends or other identified analysis and use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Odessa-Montour Central School District – Financial Condition (2016M-71)
… revenues, expenditures, reserves and use of debt service funds and fund balance. Key Recommendations Adopt budgets … the amount of unrestricted fund balance and use the excess funds in a manner that benefits District residents. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Schoharie Central School District – Financial Condition (2013M-263)
Schoharie Central School District Financial Condition 2013M263
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Massena Central School District – Financial Condition (2016M-21)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … about $1.5 million as of June 30, 2015. District officials have not established a formal multiyear financial or capital plan to help ensure that these excess funds are properly used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Rome City School District – Multiyear Planning (2021M-144)
… report - pdf ] Audit Objective Determine whether Rome City School District (District) officials established … Determine whether Rome City School District District officials established comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Town of Windsor – Financial Management (2025M-24)
… budgets also did not include fund balance estimates with a breakdown by fund to assist officials in preparing and … financial management. Town officials generally agreed with our recommendations and indicated they will or have …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24