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Statement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today on Mayor Zohran Mamdani’s Fiscal Year 2027 … York (December 2025) New York State Comptroller DiNapoli Statement on New York City’s Preliminary Budget (Jan. 28, 2026) State Comptroller DiNapoli Statement on New York City Budget (Jan. 16, 2026) …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetFort Ann Central School District - Fund Balance Management (2018M-119)
… exceeding the statutory limit by 11.25 percentage points. The budgets overestimated appropriations by more than … property taxes. Adopt realistic annual budgets based on historical or other known trends. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Town of Clarkson - Justice Court Operations (2018M-57)
… Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to … and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Clinton County - Separation Payments (2018M-44)
… calculated. As a result, four former employees were overpaid a combined total of $10,089 and three former …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Windsor Central School District – Cafeteria Operations (2016M-130)
… District officials’ management of the school lunch fund for the period July 1, 2014 through February 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $36.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… and certify payrolls prior to the transfer and release of funds to pay employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Village of Belle Terre – Audit of Claims (2013M-87)
… payments are authorized in order to ensure that Village funds are being spent efficiently. Our examination revealed …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Town of Cornwall – Financial Condition (2014M-123)
… budgets with less dependence on using unrestricted funds to finance operations. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Village of Palmyra - Financial Management (2019M-94)
Determine whether the Board adopted realistic budgets and effectively managed fund balance based on accurate financial records and reports
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Town of Croghan – Financial Management (2014M-340)
… 1, 2013 through May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Annual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfPompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pompey-hill-district-2021-136.pdfTown of Owasco – Financial Management and Procurement (2021M-70)
Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2021-70.pdfComptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … cash receipts process for extra classroom activities (ECA) funds were administered in accordance with guidelines. Bank … prepared by the central treasurer who also deposits the funds in the bank. Additionally, the central treasurer did …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Opinion 91-36
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town … Whether park land fees imposed upon subdividers by a newly incorporated village under village subdivision regulations adopted …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 2002-5
… development rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for … other procedural requirements, the expenditure of public funds for the preservation of open spaces and areas may be … and "areas" constitutes a public purpose for which public funds may be expended. It further provides that any county, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5State Comptroller DiNapoli Releases School Audits
… School District , Lynbrook Union Free School District , North Collins Central School District , North Salem Central … and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at … (Erie County) From fiscal years 2012-13 through 2014-15, the district overestimated appropriations in the adopted …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Henderson Fire District – Financial Activities (2025M-67)
… adequately monitor financial activities and ensure the Treasurer maintained appropriate records and reports? Audit … prior to payment and conducting annual audits of the Treasurer’s records and reports. The District’s five-member … and control of the District’s financial activities. The Treasurer serves as the District’s chief fiscal officer and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Opinion 2007-5
… is subject to referendum requirements. Accordingly, with respect to the county at issue here, a resolution of the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… New York State Comptroller Thomas P. DiNapoli and Department of Financial Services Superintendent Adrienne A. Harris today announced the approval of Spring Bank’s Red Hook Branch as a Banking Development District (BDD) and deposited $10 million in public funds to the bank. The …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-new