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State Comptroller DiNapoli Releases Municipal and School Audits
… list. Hammond Fire District – Board Oversight (St. Lawrence County) The board did not adequately monitor …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0New York State Farming and Agriculture – Federal Funding and New York
… Version The agricultural sector is vitally important to New York State, as an economic driver and as the source of … reported by the U.S. Bureau of Economic Research, in 2022 New York’s 30,650 farms 1 contributed close to $3 billion to New York State’s gross domestic product. 2 In addition, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-farming-and-agricultureOversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programOnline Services
… We offer a growing list of secure Online Services for customers, clients and business partners. … (PARIS) Sole Custody Reporting Application NYS Payroll Online | Sign In Retirement Online Agency Financial Reporting Package You don't need to … We offer a growing list of secure Online Services for customers clients and business partners …
https://www.osc.ny.gov/online-servicesWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… staying within the statutory limit. Three of 5 reserve funds were overfunded and potentially unnecessary. District … on historical trends or other identified analysis and use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andVI.1.A Budgetary Chartstrings – VI. Budgets
… transactions. The COA provides the flexibility for both Statewide and Agency-defined values that can be summarized for financial reporting and analysis. The core Statewide Chartfield values for Budgetary Chartstrings … 7000000-7999999 Not Currently Used 8000000-8999999 The Statewide Department KK Tree (KK_SW_DEPT) is organized in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsAlexander Central School District – Financial Management (2020M-64)
… used and managed fund balance and reserves. Key Findings While the Board and District officials used $3.1 million in … as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Worcester Central School District – Unassigned Fund Balance (2016M-1)
… Worcester in Otsego County. The District, which operates one school with approximately 350 students, is governed by an … fund balance has exceeded the statutory limit in two of the last three fiscal years. For 2012-13 through … to, using surplus funds as a financing source, funding one-time expenditures or funding needed reserves to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Wells Central School District – Financial Condition Management (2017M-70)
… July 1, 2013 through November 30, 2016. Background The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has … Wells Central School District Financial Condition Management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Phoenix Central School District – Financial Condition (2017M-96)
… manner because the Board funded them at year-end with surplus funds. Key Recommendations Develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Dunkirk City School District – Financial Management (2017M-122)
… if the amounts reserved are necessary and reasonable. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122North Warren Central School District – Financial Condition Management (2017M-197)
… officials effectively managed general fund balance for the period July 1, 2013 through May 31, 2017. Background … has approximately 520 students. Budgeted appropriations for the 2017-18 fiscal year totaled approximately $13.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mClymer Central School District – Financial Management (2016M-187)
… School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… report - pdf] Audit Objective Determine if the Board of Fire Commissioners (Board) ensured that fund balance was … were authorized. Key Findings As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted fund balance totaled … South Farmingdale Fire District Financial Condition and Leave …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsGalway Central School District - Fund Balance Management (2017M-267)
… balance is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Webster Central School District - Financial Condition (2018M-109)
… balance is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109State Comptroller DiNapoli Statement on New York City Budget
… a full analysis of the city’s financial plan in the coming weeks.” …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-new-york-city-budgetIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… A (interest calculations) of the Treasury-State Agreement (TSA) that governs the State’s cash management of Federal … (31 CFR Part 205) require the State annually to amend its TSA, including updating the list of major federal assistance … Changes to a program’s funding technique Changes in check clearance patterns Addition of a program to the TSA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaDiNapoli: Village Fiscal Stress Declines Again
… Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in 2016. Three villages were designated in "moderate fiscal … Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in 2016 …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-again2024 Annual Cash Basis Report on State Funds
… in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary Basis - Financial Plan … in Fund Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds