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2003 New York State Comprehensive Annual Financial Report
The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2003.
https://www.osc.ny.gov/files/reports/finance/pdf/comprehensive-annual-financial-report-2003.pdf2019 New York State Comprehensive Annual Financial Report
The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2019
https://www.osc.ny.gov/files/reports/finance/pdf/comprehensive-annual-financial-report-2019.pdfMetropolitan Transportation Authority: An Overview of Capital Needs - July 2014
The regional transit system operated by the Metropolitan Transportation Authority (MTA) has improved dramatically over the past three decades.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2015.pdfDiNapoli: State Contractor Failed to Pay Prevailing Wages
… support for treatment and transition programs of the South Beach Psychiatric Center in Staten Island. It contracts … paid for fewer hours than they actually worked January 20, to March 14 this year, when auditors began visiting the … posted a total of 72 hours to time sheets for January 20, 2014 through February 14, 2014 and he faxed the time …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesVillage of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages … salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon separation from service, represent significant costs for the Village. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37DiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… a report by State Comptroller Thomas P. DiNapoli. This is the third report in the State Comptroller’s “New Yorkers in … More than one-third of households in the Mid-Hudson and Long Island regions are cost-burdened, higher than regions in … scale of the problem is beyond the capacity of state and local governments alone to solve and requires the federal …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestEMC - Conference Booklet
The official conference booklet of the 2024 Emerging Manager & MWBE Conference
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/2024-emc-booklet.pdfTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
Determine whether the Town Board adequately managed the Town’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/german-flatts-2019-222.pdfHorseheads Fire District #1 - Board Oversight (2019M-82)
Determine whether the Board provided adequate oversight of the District’s finances.
https://www.osc.ny.gov/files/local-government/audits/pdf/horseheads-2019-82.pdfVillage of Schoharie - Board Oversight (2018M-184)
Determine whether the Board provided adequate oversight over the Clerk-Treasurer’s duties.
https://www.osc.ny.gov/files/local-government/audits/pdf/schoharie.pdfFiscal Stress Monitoring: System Enhancements for Counties, Cities, Towns and Villages
The following tables summarize enhancements to the Fiscal Stress Monitoring System.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/system-enhancements-local-governments.pdfCanastota Central School District - Financial Condition Management (2019M-174)
Determine whether the District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/canastota-2019-174.pdfVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former Clerk-Treasurer.
https://www.osc.ny.gov/files/local-government/audits/pdf/cobleskill-2018-47.pdfComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… Employees in six upstate New York school districts had inappropriate computer access to sensitive student data and were able to change student … already made. Their responses are included in the final report: …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesOpinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … vacation leave for the next subordinate officer in a village police department results in an increased amount because the daily rate divisor and, therefore, hourly rate divisor used …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6VII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… When the need for a Cash Advance ceases, the agency is required to return the money to the State Treasury. A … a Cash Advance of this Chapter. Once the bank account is closed agencies must notify BSAO - Cash Management Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceOSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.pdfPandemic Impacts on NYC Fiscal Year 2024 Budget Priorities
The COVID-19 pandemic has changed priorities for governments across the country, including New York City’s. This report examines how the City’s spending priorities shifted during the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-15-2023.pdfBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… County. The Department has a Chief, three Assistant Chiefs, a Secretary and a Treasurer. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overOpinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time … construction of laterals pursuant to §199 of the Town Law where the laterals were described in the original plans for … is estimated to be $8,000. You state that the town does not believe that it can maintain an action to force …
https://www.osc.ny.gov/legal-opinions/opinion-88-33