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Earth Day Sustainability Update
Comptroller DiNapoli encourages companies in which the Fund invests to improve sustainability policies and practices.
https://www.osc.ny.gov/files/reports/special-topics/pdf/sustainable-investing-earth-day-2020-update.pdfSuffern Central School District - Financial Condition (2019M-145)
Determine whether the Board and District officials effectively managed the District’s general fund financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/suffern-2019-145.pdfReview of the Financial Plan of the City of New York - December 2007
New York City’s budget gap for FY 2011 represents 14.9 percent of City fund revenues.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2008.pdfAkron Central School District - Financial Management (2018M-195)
Determine whether the Board and District officials effectively managed the District’s general fund financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/akron.pdfTown of Harrison - Budgeting Practices (2018M-142)
Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrison.pdfState Comptroller DiNapoli Statement on New York City's November Budget Update
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding the … “The release of the city’s November 2022 Financial Plan update raises concerns about the city’s outyear budget gaps … worsening of the economic outlook since its last update in April 2022, including on Wall Street , the city is …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateSpencerport Central School District – Employee Benefits (2025M-65)
… (districts) often provide separation payments to employees for a retirement incentive or all or a portion of their … district employment. Some employees are also eligible for periodic payments of unused leave. These payments are an … a total of $14,213 and underpaid one employee $77 for separation payments. We also reviewed unused leave …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… FBIC Automation Overview New York State pays Fringe Benefit and Indirect Costs (FBIC), as they are incurred and subsequently recovers each agency’s share of the costs from Federal and other dedicated revenue funds using established rates. A … New York State pays Fringe Benefit and Indirect Costs FBIC as they are incurred and subsequently …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… funding is received by New York State through grants for a range of purposes, including health care, transportation, … funding is received by New York State through grants for a range of purposes including health care transportation public …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsXVI.3 Overview – XVI. Financial Reporting
… of outlining the scope of what is and what is not included in the State's periodic financial reports and why. The principles described in this chapter are applicable only to the central State … for within the State's fund structure maintained or tied in with the SFS. It does not apply to the independent public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… internal controls over select financial activities for the period January 1, 2011 through December 19, 2012. … Legislature. The County’s budgeted appropriations for 2013 are $202 million, which include general fund … have sufficient information to address delinquent balances for nine loans totaling $24,847. For the Children with …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68City of Long Beach – Budget Review (B18-7-5)
… from our budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been … City of Long Beach Budget Review B1875 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Town of LaGrange – Selected Financial Activities (2013M-107)
… and internal controls over the Town’s financial operations for the period January 1, 2011, through September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. … terminated upon separation from service, and users did not log off the system when they were not using it. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Wayne County – Financial Management (2012M-249)
… our audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, … Central New York, covers approximately 600 square miles, and has approximately 94,000 residents. The County is … developed budgets containing unrealistic estimates, and maintained substantial fund balances that were not …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … special district. Provide monthly financial reports to the Board that include fund balance amounts and reconciled cash balances, in addition to budget-to-actual comparisons for each fund and special …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Falconer Central School District – Financial Management (2024M-52)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Georgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264DiNapoli Announces State Contract and Payment Actions for May 2015
… ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-announces-state-contract-and-payment-actions-may-2015State Contract and Payment Actions in September
… COVID-19 hotline for New York State. Division of Homeland Security and Emergency Services $1.1 million to New York City for the Urban Area Security Initiative Program. Office of Information Technology … and prime contractors. Cumulatively through September for calendar year 2021, the Comptroller’s office has approved …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-september