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State Comptroller DiNapoli Releases Municipal & School Audits
… of district funds or prepare monthly cash flow forecasts to estimate funds available for investment. The board also … for 59 claims totaling $51,519, or establish procedures to detect and prevent duplicate payments. In fact, auditors … records, and inadequate financial reports were provided to the board. As a result, the board lacked reliable records …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… surplus in fiscal year (FY) 2025 to $2.34 billion, largely as a result of stronger tax revenue projections and a … expenditures, or directly to New York City residents, such as Supplemental Nutritional Assistance Program benefits and … expansions, among others. DiNapoli’s report notes that as a share of spending, the $2 billion in City’s Rainy Day …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Chappaqua Central School District – Fixed Assets (Westchester County) … asset count for district departments. Williamsville Central School District – Financial Management (Erie County) … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… state leaders should think strategically about how to use this "surplus" – by dedicating it to rainy day fund reserves … taxes levied on high earners will increase the reliance on this group. The top 1% of taxpayers pay an average of 40% of … in debt issuance is now planned through fiscal year 2026. This debt will quickly exceed the statutory cap, adding …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… provided for in his contract. The Board does not audit the claims nor do they receive an abstract of claims for approval. Key Recommendations Maintain unexpended … Review the circumstances surrounding the extra $2,167 in compensation to the former Superintendent and attempt to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mOpinion 88-7
… This opinion represents the views of the Office of the State … p 315 (File No. 3046) reflects the current position of this Office. That opinion concluded that, where surplus bond … bond proceeds are also available for that purpose. In this regard, we point out that Town Law, §112(1), which is …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Upstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… inception, the program has returned nearly $300 million to the Fund. "ClearMomentum is part of a growing list of … jobs and fueling local economies. Our program continues to serve as a model for public pension funds around the … to grow and prosper. In so doing, the investment provided attractive financial returns to the New York State Common …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundReporting Forms and Publications
… Property (AC 2686) Security Delivery Instructions Verification and Checklist for Unclaimed Property (AC 2709) …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-forms-and-publicationsData Sources – 2021 Financial Condition Report
… List of data sources …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sourcesData Sources – 2022 Financial Condition Report
… List of data sources …
https://www.osc.ny.gov/reports/finance/2022-fcr/data-sourcesData Sources – 2023 Financial Condition Report
… List of data sources …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sourcesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for recording cash and other financial resources, which are segregated for the … Fund captures a fiscal and accounting entity with a selfbalancing set of accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingComptroller DiNapoli Releases School Audits
… Central School District , Frontier Central School District and the Utica City School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsLawrence Union Free School District – Financial Management (2025M-115)
… 1, 2021 – June 30, 2025. We extended our audit period back to July 1, 2019 to review real property tax trends and forward to October 30, 2025 to review the District’s 2024-25 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115State Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… months. Stronger than projected revenues and actions taken this year will allow the city to generate a projected surplus … also called for the city to bolster its reserve levels . This budget takes a small step in that direction, enhancing …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planNew York State Debt
… Study 2017 2013 2010 2008 Official Statements - State of New York General Obligation Bonds 2025ABC State of New York General Obligation Bonds, March 2025 2023ABCD State …
https://www.osc.ny.gov/debtState Comptroller DiNapoli Releases School District Audits
… ECA and scholarship funds were not properly accounted for and appropriately used. A lack of adequate oversight, … of duties and lack of written policies and procedures for scholarship funds allowed the former treasurer to use funds donated for scholarships and funds collected from …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsTown of Schaghticoke – Budgeting (2013M-239)
… to ensure that sufficient revenue is generated to cover their operating cost. …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239City of Glen Cove -- Budget Review (B17-7-12)
… surplus in the water fund and a $36,751 surplus in the golf and recreation fund. These three funds are projected to … the City projects an operating surplus of $36,751 in the golf and recreation fund that will decrease the unassigned … monitor the financial position of the water fund and the golf and recreation fund, and implement a financial plan that …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12