Search
Fund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Brookhaven Fire District , Fair Haven Volunteer Fire Department , Town of Ira and the Lake View Fire District . “In today’s fiscal climate, budget … announced his office completed audits of the Brookhaven Fire District Fair Haven Volunteer Fire Department Town of …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… controls over reserve funds and movable fixed assets for the period July 1, 2011 through July 5, 2013. Background … reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had more … disclosed that five of them valued at $6,000 were still in use at the District. Key Recommendations Identify the source …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsState Comptroller DiNapoli Releases Municipal & School Audits
… issued. Village of Mexico – Financial Management (Oswego County) The board did not adopt realistic budgets or manage … period. Officials did not maintain perpetual inventory records or take a periodic physical inventory of diesel fuel … 45 assets had an incorrect location recorded. Village of Madison – Collections (Madison County) The clerk-treasurer …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsFocus on Facts
… Agriculture & Markets / Parks & Recreation DAM, 30% NYS Initiative, October 2025 DAM, Farmland Protection Program, July 2025 A Profile of … Metro-North Mitigation for Extreme Weather Conditions and Flooding, February 2025 MTA, Bridges/Bus, Risk Assessment and …
https://www.osc.ny.gov/focus-onState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and reserves. In … surplus fund balance by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0New York City Budget Balanced But Economic Risks Have Grown
… New York City ended fiscal year (FY) 2019 with a surplus of … savings program and unneeded reserves in that year. “New York City’s economy continues to expand, but the risk of … target of 15 percent. The Health and Hospitals Corp., the New York City Housing Authority and the Metropolitan …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownState Comptroller DiNapoli Releases Municipal Audits
… Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… School District , New Rochelle City School District , Port Jefferson Union Free School District and the Portville … of operating deficits and low unassigned fund balance. Port Jefferson Union Free School District – Information … Central School District New Rochelle City School District Port Jefferson Union Free School District and the Portville …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Newburgh Enlarged City School District – Financial Management (2025M-32)
… [read complete report – pdf] Audit Objective Did the Newburgh Enlarged City … $66.3 million, respectively, as of June 30, 2024. Audit Summary The Board and District officials overestimated … funds to be placed in reserves should be included in the annual budget. District officials did not establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section advises Business Units how to process payments … has historically billed Business Units on a monthly basis. This monthly billing practice gave Business Units about five … the advance account, the Business Unit will use this account to process payments to NYISO. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorDiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… today by State Comptroller Thomas P. DiNapoli. “Mayor de Blasio and the city are right to approach fiscal year 2017 …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016State Comptroller DiNapoli Releases Municipal Audits
… with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and … monthly bank reconciliations or cash balances for each fund. The board also did not ensure bank reconciliations were … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsNorwood-Norfolk Central School District – Financial Management (2022M-129)
… complete report – pdf] Audit Objective Determine whether the Norwood-Norfolk Central School District (District) Board … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and all reserves. The Board and District officials: Allowed surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129State Comptroller DiNapoli Releases Municipal Audits
… city's proposed budget does not comply with the property tax levy limit. Onondaga County Probation Department – … assess county fees or adequately monitor and enforce fee collection. In addition, the department has not … to crime victims. Town of Skaneateles – Real Property Tax Exemption Administration (Onondaga County) Auditors …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Report on Environmental Funding in New York State
… have grown, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “DEC’s staff … assets.” DiNapoli’s report, “Environmental Funding in New York State,”examines DEC funding and workforce in the … for environmental purposes. DEC is responsible for most of New York’s programs to protect wildlife, natural resources …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Bolivar-Richburg Central School District – Financial Management (Allegany County) … statutory limit by approximately $626,000. Lackawanna City School District – Tuition (Erie County) Auditors found that …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-audits