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V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… cross-agency data. Reduces Duplication of Effort – The COA decreases the time and effort associated with processing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesCity of Glen Cove– Budget Review (B7-13-16)
… that is sustainable for the long term, which gradually decreases the unassigned fund balance deficit, and is less …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16DiNapoli: 82 School Districts in Fiscal Stress
… Department as of Dec. 31, 2015. Today’s announcement does not include scores for the dependent school districts in … among certain school districts. Six districts experienced decreases of 40 percentage points or more in their fiscal …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… basis of accounting, which recognizes increases and decreases in economic resources as soon as the event or … basis of accounting, which recognizes increases and decreases in financial resources only to the extent that they …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusXIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW New York State reimburses employees for overnight lodging and meals based on an allowance … established by the General Service Administration (GSA) for travel within the continental US (CONUS) and by the Department of State for travel outside the continental US (OCONUS). By adhering …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesState Comptroller DiNapoli Releases School Audits
… and adhering to effective claims auditing procedures decreases the risk that errors or irregularities in … reviews are not extensive enough. The superintendent does not trace payroll amounts to source documents to ensure … Foster Student Tuition (Cayuga County) The district does not have an effective process in place to identify all …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0Fiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-schools-01-12-23.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-011024.pdfFiscal Stress Monitoring System Upcoming School District Release Webinar Presentation
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-school-districts-01-12-2022.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-010825.pdfDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… Local government sales tax collections in New York state … today by State Comptroller Thomas P. DiNapoli. “Growth in local sales tax collections statewide moderated in 2023, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023City of Newburgh – Budget Review (B20-6-12)
… $4.6 million of fund balance to close gaps in the budget decreases the fund balance that is available to cover …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12DiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… Sales tax revenue for local governments in July fell 8.2 percent compared to the same period last … over the same month in the prior year. “New York’s local governments continue to see a significant downturn in …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state … of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales tax collections to support …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Statement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… "The President's budget does not prioritize the needs of the middle-class or the most … to nearly 600,000 New Yorkers. … The Presidents budget does not prioritize the needs of the middleclass or the most …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalDiNapoli: State Agency Overtime Pay Rose to a Record $716 Million Last Year
… during either year, those with the largest percentage decreases over 2014 were: Department of Labor, down 86.2 …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-state-agency-overtime-pay-rose-record-716-million-last-yearState Comptroller DiNapoli Releases Municipal Audits
… $4.4 million of fund balance to close gaps in the budget decreases the fund balance that is available to cover …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… The city’s use of fund balance to close gaps in the budget decreases the fund balance that is available to cover …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1Higher Education – 2021 Financial Condition Report
… to a 3.5 percent decline nationwide. In spring 2020, such decreases from the year before were 2.0 and 0.5 percent, …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationState Comptroller DiNapoli Releases School Audits
… and adhered to an effective payroll process that decreases the risk that errors or irregularities in …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0