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II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances for all funds of the State Combining Statements of Cash Receipts, Disbursements … and Changes in Fund Balances for all funds of the State, by fund group Notes to the Financial Statements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… expenditures will be classified by functional unit based on the type of project being undertaken. Enterprise funds … must meet the following general requirements; must have a ten (10) year "bondable" service life; must meet … on their reimbursement request form that the projects have a ten year service life and for the following project …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programComptroller DiNapoli Releases School Audits
… of almost $3.8 million. As of June 30, 2018, surplus fund balance totaled almost $1.5 million, 7 percent of the 2018-19 … 30, 2018, were overfunded. The approximately $1 million balance in the debt service fund was not used towards the … a three-year period. As of June 30, 2018, surplus fund balance totaled $2.4 million, 15 percent of the 2018-19 …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… As a result, the state’s Registry is not always accurate and up-to-date. The registry provides information to law enforcement agencies and the public about sex offenders residing in New York’s … jurisdiction; Notify DCJS of the current status on each case and follow up to ensure the notifications have been …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringImplementation of the Dignity for All Students Act
… Also, the Department recently revamped its regulations to change the way schools report incidents. The new regulations …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actOpinion 95-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … separate commissioners to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); TOWN LAW, §§61, 203, 210, 215, …
https://www.osc.ny.gov/legal-opinions/opinion-95-7DiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… examined, nine did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade … students in grades 7-8. "As childhood obesity continues to plague our children, it’s more important than ever to get students moving and help them develop healthy …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesComptroller DiNapoli Releases School District Audits
… (Westchester County) Due to the planned shutdown of Indian Point Nuclear Power Plant, district officials are …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… January 1, 2023 – March 31, 2024 Understanding the Program Payroll is one of the largest components of a fire district’s … for all the time worked. In 2023, the District’s payroll for ALS employees totaled $328,847, which was 64 percent of the District’s total budgeted payroll of $510,000. Audit Summary The Board did not pay ALS …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153DiNapoli: January Tax Collections Fall Short
… fell short of expectations,” DiNapoli said. “With two months left in the state’s fiscal year, this is a trend …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortState Comptroller DiNapoli Releases Municipal Audits
… accounts are maintained by their respective treasurers and list all disbursements and receipts. However, the department … accounting records of disbursements and receipts or running cash balances for the department and squad accounts. …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1NYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… how worldwide efforts to adopt the Paris Agreement goals for reducing global warming might impact its business. The … adoption of greater climate analysis is a win for shareholders and for the company's ability to manage risk," said New York …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changeThird Quarter 2020 Local Sales Tax Collections Down 9.5 Percent; New York City’s Decline Offsets Uptick in the Rest of State
Statewide local sales tax collections in the third quarter of 2020 declined by 9.5 percent, or $452 million, over the same quarter in 2019.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/2020-third-quarter-local-sales-tax-collections-down-9.5-percent.pdfCongregate Meal Services for the Elderly (2016-N-5)
To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals (meals served in a group setting) in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n5_1.pdfJoint Statement on Corporate Disability Inclusion
As investors representing over $1 trillion in assets under management, we believe companies must do more to include people with disabilities in the workforce.
https://www.osc.ny.gov/files/press/pdf/disability-inclusion-investor-statement.pdfVillage of Depew - Purchasing (2018M-158)
Determine whether the Board ensured that goods and services were procured in the most economical way and in accordance with the Village’s purchasing policy.
https://www.osc.ny.gov/files/local-government/audits/pdf/depew.pdfDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… 1.5 million in 2016 with office space reaching 550 million square feet amid the largest employment expansion in the … contain 450 million square feet of office space, three times more than in Chicago (which is ranked second …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… Warren County Local Development Corporation – Revolving Loan Program (2021M-102), released in December 2021. The … did not provide adequate oversight of the revolving loan program. The audit included 10 recommendations to help …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… events. The Department’s disbursements totaled $174,302 from January 1, 2023 through May 31, 2024. Audit Summary The … and Department resources are adequately safeguarded, The required code of ethics policy to establish reasonably … encourage the Board to prepare a written corrective action plan (CAP) that addresses the recommendations in this report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mNew York City’s Uneven Recovery: An Analysis of Labor Force Trends
… services (70.6 percent). 19 These industries also tend to pay more than others, as together, they had an average salary …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trends