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Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… savings that will balance the city’s budget this year, and in the future, as substantial budget volatility is expected … services — can undermine the progress the city has made in public safety, health, education and trash management. … add $3 billion for managing the influx of asylum seekers in Fiscal Years (FY) 2026 and 2027 — part of the $10 billion …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… audit period, the County distributed nearly $74.3 million in sales tax revenue to the Town. Audit Summary Town … that, if implemented, will improve the Town’s process in properly budgeting for and allocating sales tax revenue. Except as specified in Appendix C, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62City of Amsterdam – Budget Review (B25-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we … City officials did not implement all the recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Chittenango Central School District – Audit Follow-Up (2023M-155-F)
… School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024. The audit determined that District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report South Orangetown Central School District – Network User Accounts (2022M-24), released in August 2022. The audit determined that District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fDiNapoli Announces Victory in Shareholder Rights Lawsuit Against BJ's Wholesale
… New York State Comptroller Thomas P. DiNapoli, Trustee of the New York State Common Retirement Fund, released a … value of our investments.” The BJ’s decision is the first instance in which a federal court has formally ruled in … management prerogative. Following the SEC’s Nov. 17, 2025, announcement that its Division of Corporation Finance …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-announces-victory-shareholder-rights-lawsuit-against-bjs-wholesaleOpinion 91-10
… Under section 1-b of chapter 574, the town board, after receipt of a sufficient petition and after a public hearing, …
https://www.osc.ny.gov/legal-opinions/opinion-91-102025 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsTown of Lockport – Asphalt Millings Inventory (2025M-55)
… or gravel. For example, millings may be used to construct walking paths and for road maintenance, including road base, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… [read complete report – pdf] Audit Objective Did the Henrietta Fire Company, … activities. From January 1, 2023 through December 31, 2024, the Company’s disbursements totaled $299,640 and … purchases, such as purchasing approximately $600 in gift cards for attendees at the Company’s annual membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Riverhead Central School District – Financial Operations (2025M-64)
… receive complete and accurate financial information in a timely manner to enable them to monitor financial … reports to the Board. The District had $167.7 million in general fund expenditures for the 2022-23 fiscal year. … provide the Board with complete and accurate information in a timely manner to enable them to monitor the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Great Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record and … 1, 2023 – August 31, 2024 Understanding the Audit Area A park district’s (district’s) capital assets represent a … distribute the procedures to the Board, Superintendent or park supervisors. As a result, the park supervisors tracked …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… the Treasurer did not: Deposit revenues totaling $2,219 in a Department bank account within 10 days of receipt, as … $123,898 with correct dates, descriptions or amounts in the accounting software. Record 125 disbursements totaling … correct vendor names, check numbers or payment methods in the accounting software. Obtain any Board approval for 24 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Individual Education Plans (IEPs) 1 for students enrolled in special education programs. The District’s 2023-24 special … action. Appendix D includes our comments on issues raised in the District’s response letter. We conducted this audit … of the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… evacuation routes and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas … drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn the … instructions and training to help respond appropriately in an emergency. Responsibilities for the emergency drills …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Elmira City School District – Capital Projects (2025M-21)
… or written and verbal quotes to ensure purchases are made in the most prudent and economical manner, a well-planned … exceeded the competitive bidding requirements set forth in New York State General Municipal Law (GML) or were subject … contracts for professional services that were not let in accordance with the District’s procurement policy, which …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Canisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… charge against the District, mathematically correct, or in compliance with the District’s procurement policies. While … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Vertus Charter School – Information Technology Asset Management (2025M-9)
… safeguard information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … significant portion of a school’s IT asset inventory, both in value and number. While officials were unable to provide the total cost of IT assets in use, the cost of IT assets purchased from July 1, 2023 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… meals and refreshments for students, sell a la carte items in the District’s two cafeterias, and cater meals and … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Southwestern Central School District – Claims Audit (2025M-34)
… District, properly approved, mathematically correct, or in compliance with the District’s purchasing policies. 14 … payments could be made and not be detected or corrected. In addition, the Board did not appropriately appoint the … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34