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What is GASB? Frequently Asked Questions
Read the Frequently Asked Questions about GASB.
https://www.osc.ny.gov/files/local-government/publications/pdf/GASB-75-FAQ.pdfComptroller 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 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsOverview – XI. Procurement and Contract Management
… in the Statewide Vendor File and have a valid Vendor ID. In addition, they must be registered in the New York State Customer File and assigned a Customer ID. It is the responsibility of the State agency to initiate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewFederal Balance of Payments – Federal Funding and New York
… by the late Senator Daniel Patrick Moynihan, the Office of the State Comptroller conducts an analysis examining the balance of payments between the individual states and the federal … by the late Senator Daniel Patrick Moynihan the Office of the State Comptroller conducts an analysis examining the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsOpinion 89-15
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-89-15DiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… governments soon, according to a budget analysis released today by State Comptroller Thomas P. DiNapoli. “The city’s … of more than $2.1 billion annually from FY 2022 through FY 2024, mostly from the inclusion of recurring labor savings … expansion that added 920,500 jobs, New York City lost 944,100 jobs in March and April 2020. While the city has added …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office of Alcoholism … Auditors found OASAS is not effectively monitoring the expenses reported by Palladia to ensure that reimbursed … claims are allowable, supported and program related. For the three fiscal years ended June 30, 2018, auditors …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsContract Submission System Guide for Public Authority Users
… allows State authorities to submit contracts and contract amendments for prior approval or filing to the Office of the … details and attach contract documents Submit contracts and amendments to OSC for filing or approval Access all contracts … use the System and submit contracts and contract amendments. Back to top System Roles CSS users are assigned …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersOpinion 95-11
… to salary of temporary or provisional head of police department) POLICE AND POLICE PROTECTION -- Police Chief … (entitlement of temporary or provisional head of police department to salary increase pursuant to General Municipal … to the Civil Service Law as head of a village police department is not a "permanent full-time head of the police …
https://www.osc.ny.gov/legal-opinions/opinion-95-11State Comptroller DiNapoli Releases Municipal and School Audits
… Central School District – Conflict of Interest (Livingston County) A board member, who resigned on May 31, 2022, had … it. North Amityville Fire Company, Inc. – Audit Follow-Up (Suffolk County) The purpose of the review was to assess the North Amityville Fire Company’s progress, as of June 2024, in implementing our recommendations in an audit report …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 99-4
… benefit corporations (General Municipal Law, §§852, 856[2]). 1 It is a general rule that public benefit … property (see, e.g., County Law, §215[5,6]; Town Law, §64[2]; Village Law, §1-102[1]), General Municipal Law, §72-h was … district (L 1972, ch 406; see also Education Law, §405) 2 . Further, with respect to personal property of …
https://www.osc.ny.gov/legal-opinions/opinion-99-4DiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… today that New Yorkers can now trace state spending back to the funding source or program on openbooknewyork.com , an easy-to-use search tool for the public to see how their tax dollars are being spent. This is the fifth … today that New Yorkers can now trace state spending back to the funding source or program on openbooknewyorkcom an …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… complete report – pdf] Audit Objective Did Oxford Academy and Central School District (District) officials identify, … for sampling or exemption as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 173 of the 310 (56 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9New Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… performance of the Long Island Rail Road (LIRR) and the subway system has recently worsened. On-time performance on … as the LIRR itself. By 2016, the average distance that subway trains travel before breaking down had fallen by … performance had fallen sharply. Almost one-third of the subway fleet is now more than 30 years old and about 40 …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… both the federal and state levels. As defined by the U.S. Department of the Treasury, financial literacy describes the … literacy reportedly not having 3 months of emergency funds vs. 58% for those with lower financial literacy. Similarly, … only the minimum balance within the previous 12 months, vs. 46% for those with lower financial literacy. In 2021, New …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followDiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… agencies — the New York City Department of Education (DOE), the New York City Housing Authority (NYCHA) and New … be updated monthly. New York City Department of Education DOE is the largest public school system in the nation, … collections are budgeted at $850 million — 17% less than what was collected in 2016. This has contributed to budget …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesDiNapoli: Queens Economy Takes Off
… Queens has more residents than at any time in its history, a record number of jobs and businesses, and an all-time low unemployment rate, according to an economic report released today by New York State … fell from the recession era peak of 8.6 percent in 2010 to 4 percent in 2017, lower than the citywide rate and the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-queens-economy-takes-offCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… Background The Canisteo-Greenwood Central School District is located in the Town of Andover in Allegany County and the … officials appropriated fund balance each year, none of it was needed because District officials overestimated … Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362State Comptroller DiNapoli Releases Audits
… residents of long-term care facilities lack regular access to ombudsman services, due in part to a decline in the number … Kelberman is reimbursed for these services through rates set by SED. For the fiscal year ended June 30, 2017, auditors … the same property where only one credit was due. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsImplications for the Future – 2022 Financial Condition Report
… The Economic Outlook: Uncertainty Remains As the world faced the third year of the COVID-19 pandemic, its impact on the … As the world faced the third year of the COVID19 pandemic its impact on the economy continued to …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-future