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2019 Financial Condition Report – 2019 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial … of $1.3 billion as of March 31, 2019 (compared to a $2.4 billion operating surplus last year), decreasing the GAAP fund balance to $3.4 billion. This operating deficit is one indicator of the …
https://www.osc.ny.gov/reports/finance/2019-fcrOSC Home Page
The official website of the Office of the New York State Comptroller Thomas P DiNapoli is the 54th Comptroller of the State of New York
https://www.osc.ny.gov/node/2141DiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… York state will get nearly $665 million in federal funding to invest in improvements to broadband availability gives the state an opportunity to accelerate universal deployment of the highest-speed … York state will get nearly $665 million in federal funding to invest in improvements to broadband availability gives the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideOpinion 91-36
… does not have unlimited authority to impose a park land fee upon a developer of a subdivision; that is, a village may not routinely impose such a fee. In analyzing the park-land-or-fee enabling provision in … acquisition within the municipality, need not be a rigid, mandatory prerequisite in order to achieve the purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-91-36DiNapoli Report Highlights MTA's Significant Needs
… A report released today by New York State Comptroller Thomas P. DiNapoli examines the … Assessment, reviews the depth of work needed to upgrade New York’s regional transit systems and highlights the urgent … cost at least $43 billion, not including expansion and new priorities to address accessibility, resiliency, and …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsDiNapoli: New York City’s Public Hospitals Need To Do More To Provide Interpretation Services
… of languages spoken in New York City, but it needs to do better,” DiNapoli said. “It is critical that those in need … communicate with health care providers. This audit found a number of shortcomings and offers recommendations that H+H … and Woodhull hospitals, however, staff were not aware of how many qualified interpreters there were and had no list of …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-new-york-citys-public-hospitals-need-do-more-provide-interpretation-servicesCaton No. 1 Fire District – Financial Oversight (2013M-262)
… totaled approximately $162,000 funded primarily with real property taxes. Key Findings The Board did not establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Montgomery County – Financial Condition (2013M-234)
… 2010, to May 31, 2013. Background Montgomery County covers 400 square miles and has a population of approximately 50,000 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Village of Clyde – Financial Management and Board Oversight (2013M-96)
… (IT), including those related to acceptable use, data backup, online banking, disaster recovery, equipment disposal, and breach notification. The Village’s unaccounted-for water for 2011-12 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Delaware County – Court and Trust Funds (2022-C&T-2)
The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 through March 24 2022
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Steuben County – Court and Trust Funds (2024-C&T-4)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … may be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) for …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Otsego County – Court and Trust Funds (2025-C&T-4)
… to safeguard and account for court and trust funds for the period January 1, 2023 through July 31, 2025. Background Pursuant to a court order, certain assets … County Surrogate’s Court and the State Comptroller in July 2025 for guidance on the appropriate handling of abandoned …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background The Otego-Unadilla Central … results of the District’s operations were reasonably close to the estimates each year, the cumulative effect of these …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Holtsville Fire District – Financial Management (2025M-4)
… and properly establish and manage capital reserve funds? Audit Period January 1, 2019 – December 31, 2023 … that the tax levy is not greater than necessary. Reserve funds are established to provide resources for an intended … estimates or properly establish and manage capital reserve funds. As a result, from 2019 through 2023, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Southampton Union Free School District – Financial Management (2024M-43)
… transfers to reserves, totaling $21.6 million, to stay within the statutory surplus fund balance limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance management for the period … that year. The Board increased real property taxes to finance operations and its conservative budgeting practices nullified its plan to spend fund balance as intended. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Accounting for Opioid Settlement Funds
Office of the New York State Comptroller, Account Notices and Bulletins, Accounting for Payment Opioid Settlement Funds
https://www.osc.ny.gov/files/local-government/resources/pdf/accounting-for-opioid-settlement-funds.pdfStart a Business and Get Licenses
… To form a business in New York State or to register an out-of-state business, visit the New York State Department of State. Additional Resources In addition to registering, … to conduct business in New York State. Here is a list of additional resources for you to use. New York State …
https://www.osc.ny.gov/state-vendors/resources/start-business-and-get-licensesUse of New York State Snowmobile Trail Development and Maintenance Funds
… the Fund of about $5 million annually and then distributes funds to approved local sponsors, who administer snowmobile … Association Treasurer and President of a TME to redirect funds from another TME to his own. We referred this matter to … corrective action to ensure the affected club received the funds it was entitled to; conversely, recover any improperly …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-fundsComptroller DiNapoli Releases Municipal Audits
… that were not deposited in a timely manner, up to six weeks after receipt. ### For access to state and local …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits