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Long Beach City School District – Financial Management (2023M-147)
… the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Opinion 2000-10
… GENERAL MUNICIPAL LAW §6-l: When a county civic center is financed both by the issuance of county obligations, and a … of section 6-l of the General Municipal Law. This is in reply to your request for our opinion regarding the … 41 authorized the State, the city in which the county is located, the county and the UDC to enter into those …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Identifying Fiscal Cliffs in New York City’s Financial Plan
… risks to published budget gaps. The Office of the State Comptroller (OSC) examined fiscal years FY 2022 to FY … $8.7 million annually beginning in FY 2023 to maintain contract levels for parental representation in child abuse … In April 2024, the City allocated $48 million annually in State funding beginning in FY 2025 to support an expansion of …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … practices to promote equine health and safety in New York state. However, auditors found the commission could better …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… to ensure they are appropriate and in compliance with contract requirements. DHS relies on various internal and … as evidence of their propriety and necessity; Keep DHS contract-related records (e.g., contract proposals, personnel time sheets) for at least six …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersOversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programState Comptroller DiNapoli Releases Municipal & School Audits
… were applied consistently, and meters were accounted for. In addition, the water clerk inaccurately re-levied all 25 … Specifically: 27, purchased for $33,349, were not recorded in the capital asset records; 13, purchased for $22,099, were … number. In addition, a wheel balancer and a portable video magnifier purchased for $4,769 could not be located. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… overtime payments reviewed. Officials also did not always pay wages at board-approved rates, resulting in a $13,650 … a contractor were billed to the customers or identify and bill all new water customers and ensure all water rates were …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Financial System (SFS) after a deposit is made to the State’s General Checking Account (GCA). The following types … (only when moneys cannot be classified upon deposit) State Finance Law §8 requires the State Comptroller to … 3.B - Miscellaneous Receipts of this Guide for a complete list of revenue account codes, product code requirements, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewState Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… Thomas P. DiNapoli today warning New York City’s leaders to safeguard the city’s finances against the challenges that … is below: In the last 20 years, New York City has had to recover from a terrorist attack, a recession fueled by a … aid not just to New York City, but to the state, the MTA and the businesses and individuals making up the tax …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadOpinion 94-12
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … the parcel to a not-for-profit association which intends, at its own expense, to construct, maintain and operate a … that the property is needed for fire district purposes at some future date (see 1992 Opns St Comp No. 92-23, p 57). …
https://www.osc.ny.gov/legal-opinions/opinion-94-12DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… Recent audits by New York State Comptroller Thomas P. DiNapoli have revealed a number … fail to reach specific benchmarks because of inadequate contract agreements. DiNapoli’s office audited the IDAs in …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… included in our initial audit report, Selected State Agencies’ Roles in Financial Literacy (Report 2020-S-53 … as a key education initiative at both the federal and state levels. As defined by the U.S. Department of the …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… November financial plan modification released today by State Comptroller Thomas P. DiNapoli. “A return to greater … with the potential for policy changes at the federal and state levels, preparation and transparency remain paramount … reserve levels would be fiscally prudent for the city.” State and federal policy shifts have led to a steady …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… New York State Comptroller Thomas P. DiNapoli today announced that a … economy. It's wrong for the businesses in which the City's pension funds invest, wrong for everyday Americans, and wrong … That's why this broad coalition of investors is standing up and speaking out." "It is important to the economic future …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… steps to improve its efforts to ensure survivors of human trafficking receive the services and assistance available to … the use of force, fraud or coercion to make someone engage in commercial sex or other forms of forced labor. OTDA’s …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… (FY) 2026 budget, according to a report released today by State Comptroller Thomas P. DiNapoli. However, potential … could be exacerbated by decisions made at the federal and state levels. Boosting budget contingencies and setting money …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… seats, replacing springs, and repairing brakes, can be outsourced to vendors. SFS vehicles are assigned to …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-follow