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New GASB Standards

… Contract Reviews and Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain Criteria (Video) Office of the State Comptroller Guide to Financial …

https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standards

Indian Lake Central School District – Claims Auditing (2016M-15)

… July 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates … Indian Lake Central School District Claims Auditing 2016M15 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … Determine whether the Indian Lake Central School District District maximized …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150

Hendrick Hudson Central School District - Financial Condition (2019M-24)

… shut down beginning in 2020 with a potential revenue loss of over 30 percent to the District within five years. … have been implemented and the Board engaged the services of a third-party consultant to prepare a report on the effects of the revenue loss and measures to take. According to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24

DiNapoli Releases Economic Profile of New York's North Country Region

… Economic development in the North Country is being boosted by community-based projects … report today while he was in Plattsburgh speaking to the North Country Chamber of Commerce. "The North Country's unique rural landscape and natural resources … Economic development in the North Country is being boosted by communitybased projects led …

https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-economic-profile-new-yorks-north-country-region

State Comptroller DiNapoli Statement on Death of Robert Slaughter

… "My heart goes out to Congresswoman Slaughter and her family as they mourn the death of Robert Slaughter. … together. My thoughts and prayers go out to Louise and her family." … My heart goes out to Congresswoman Slaughter and her family as they mourn the death of Robert Slaughter …

https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughter

eLearning Videos and Resources

… Resources from this Video NYS Abandoned Property Law Rules of Jurisdiction Industry Handbooks Voluntary Compliance …

https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resources

Selected Safety and Security Equipment at Subway Stations (Follow-Up)

… in which strategically placed cameras’ input is observed on monitors off site. As of May 16, 2019, Transit had … it is still under warranty. Our initial report, issued on April 12, 2018, determined that preventive maintenance was … issuance of the follow-up review to provide information on any action planned to address the unresolved issues …

https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-follow

New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims

… $2,900,000.00 in Medicaid funds from the New York State Department of Health. The thefts are alleged to have occurred … the funds through two fraudulent billing schemes. A joint investigation was conducted by the Orange County District … of the Medicaid Inspector General and the Hudson Valley Crime Analysis Center. Based upon information developed …

https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claims

State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx

… Comptroller’s office makes public deposits available to banks and credit unions to open or maintain a bank branch. … component of our financial system. Healthy Community Banks like Ponce Bank support local job growth by lending to … Ponce Bank was founded in the Bronx in 1960 when most banks fled an area assumed to be in-decline. The bank's …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-new

DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan

… that not only hit the bottom line for taxpayers, but could affect state and local finances in ways that are hard to … Some of the proposals included in the framework could affect New York tax liability, since provisions in New York's …

https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-plan

Comptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement

… equities, fixed income, real estate and alternative instruments. …

https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreement

DiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020

… New York grew by 12.9% in October compared to a year ago, State Comptroller Thomas P. DiNapoli announced today. … County and Region (for detailed monthly breakdown) Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search …

https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020

Access Controls Over Student Information Systems (2014-MR-1)

… access rights than needed for their job duties. 90 users out of 229 tested (39 percent) had access to one or more …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1

Comptroller DiNapoli Releases Municipal Audits

… of Boonville , Town of Caton , Delaware County , Town of Indian Lake and Tompkins County . “In today’s fiscal climate, … without any written contracts with the vendors. Town of Indian Lake – Reserves and Justice Court Operations (Hamilton … Town of Boonville Town of Caton Delaware County Town of Indian Lake and Tompkins County …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0

Background Checks at Municipal Youth Programs (2012-MS-5)

… also released 8 letter reports to the following: Towns of Amherst [pdf] , Clifton Park [pdf] , Manlius [pdf] and Seneca … who deliver their youth program services. Only the Town of Clifton Park annually screened all program personnel … Offender Registry and other resources. Two municipalities (Town of Manlius and the City of New Rochelle) only screened …

https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5

Opinion 2001-7

… of capital improvements to the water or sewer system ( Video Aid v Town of Wallkill , 203 AD2d 554, 610 NYS2d 610 …

https://www.osc.ny.gov/legal-opinions/opinion-2001-7

Annual Financial Report

… instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Navigation of the Annual Financial Report Instructional Video Description Length This tutorial provides a … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that …

https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report