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COVID-19 Relief Program Tracker

… DiNapoli: "My office is committed to full transparency in government spending. New York is seeing an historic level of … data for all programs.   Data through September 30, 2025   Elementary and Secondary School Emergency Relief … Description This program was intended to prevent homeowner mortgage delinquencies, defaults, foreclosures, loss of …

https://www.osc.ny.gov/reports/covid-relief-program-tracker

Fund Financial Data – 2021 Financial Condition Report

… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data

Fund Financial Data – 2022 Financial Condition Report

… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …

https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data

Fund Financial Data – 2023 Financial Condition Report

… Special Revenue Fund, the General Debt Service Fund and all nonmajor governmental funds. ** The 2021 and 2022 …

https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-data

Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)

… eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive … building exemptions. As a result, the property owner incorrectly received $15,231 in tax reductions. … buildings were not supported. As a result, the property owner may have incorrectly received $80,126 in tax …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200

City of Long Beach - Budget Review (B19-7-4)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are … or resolve recommendations from our budget review issued in May 2018. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …

https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4

Reporting of Community-Based Services Under the Transformation Reinvestment Plan

… further developing and enhancing community-based services (CBS) in the State. Under the Plan, OMH reinvests funds … inpatient State beds (about $110,000 per closed bed) into CBS. To document its oversight of reinvestments and services … geographically and for what services. Examples of CBS-supported services via the reinvestment funds include …

https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-plan

Town of Schaghticoke – Budgeting (2013M-239)

… Key Findings The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water … revenues to fund expenditures. As a result, unexpended surplus funds declined in the town-wide general fund, two … fund. Town officials stated they appropriated unexpended surplus funds to keep the tax levy and user rates stable. …

https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239

Community Development Block Grant – Federal Funding and New York

… Agency (FEMA) grants. Funds to New York City The City’s FY 2026 preliminary budget includes CDBG and CDBG-DR revenue … totaling $423 million in FY 2025 and $295 million in FY 2026. The drop is largely due to a decline in CDBG-DR funds, … $156 million in FY 2025, but just $57 million in FY 2026. The City allocated nearly three-quarters of the CDBG …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grant

Village of Lyons Falls – Financial Management (2013M-393)

… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended … nearly $200,000 (45 percent) over the past five years to almost $640,000 as of May 31, 2013. As a result, the … balance remaining at year end, which helps determine how much is available to fund next year’s operations. Village …

https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393

Town of Fishkill – Fiscal Stress (2013M-188)

… Town’s year-end fund balance for its five major operating funds, combined, was in a $2.2 million deficit at the end of … expenses, Town officials loaned moneys between multiple funds, resulting in $10.3 million of outstanding interfund … of 2012. The Town did not use nearly $782,000 in donated funds as stipulated by the donors, but instead applied these …

https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188

Child Care and Development Block Grant – Federal Funding and New York

… will decline by more than a third from FY 2025 to FY 2026. However, the City will likely incorporate additional … 11.0% Note: Columns may not add due to rounding. Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – Number of Children Using Child Care Vouchers    Sources: NYC Open Data; OSC analysis …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grant

Buffalo United Charter School - Financial Management (2018M-197)

Determine whether the Board ensured School funds are used in the most effective and economical manner.

https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-charter.pdf

Comptroller’s Fiscal Update: State Fiscal Year 2017-18 Receipts and Disbursements Through the Mid-Year, October 2017

Receipts from All Governmental Funds totaled $76.6 billion through the first half of the fiscal year.

https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-midyear-2017-18.pdf

Tuckahoe Common School District - Financial Condition (2018M-191)

Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable.

https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-191.pdf

Excess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature

Excess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature

https://www.osc.ny.gov/files/local-government/publications/pdf/ebalr2012.pdf

IX.12.F CMIA Interest Liabilities – IX. Federal Grants

… agreement as, for example, when a delay occurs in establishing a federal appropriation. Conversely, a state …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilities

DiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing

… federal relief funds earmarked to alleviate the state’s affordable housing crisis, according to an audit released … in our state, particularly those that can help bolster affordable housing. HCR must work more efficiently to ensure … federal relief funds earmarked to alleviate the states affordable housing crisis according to an audit released …

https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housing

School of Professional Studies – Controls Over Bank Accounts

… bank accounts. Background The City University of New York School of Professional Studies (CUNY SPS) was founded in 2003 … degrees, as well as a number of certificate programs. The school’s enrollment has grown to over 2,200 students in the … institutions. The four accounts were for Tuition and Fees, School Depository, Tax Levy funds, and the CUNY SPS …

https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accounts

Town of Pleasant Valley – Financial Management (2024M-158)

… developed realistic budgets and properly managed reserve funds. Key Findings  The Board did not develop realistic … expenditures were overestimated in the general and highway funds generating operating surpluses totaling $5.1 million … $4.5 million and $2.4 million in the general and highway funds, respectively, as of December 31, 2023.The Board did …

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158