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Debt – 2023 Financial Condition Report

… Limit the capacity to finance future capital assets and grants. New York State Ranks Second Highest in … percent since SFY 2018-19. According to Moody’s Investor Service, New York State had the second highest debt burden in … 21 and 2021-22, new debt issuances were excluded from the caps on debt outstanding and debt service. The State has …

https://www.osc.ny.gov/reports/finance/2023-fcr/debt

State Comptroller DiNapoli Releases Municipal & School Audits

… 30, 2023, officials had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through … years and made tuition calculation errors totaling $3,036 in the amounts billed. Campbell-Savona Central School … officials did not properly claim a total of $65,953 in potential state aid for special education and homeless …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0

DiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season

… are Domino's Pizza Inc. , medical supply company McKesson Corp. , commercial real estate company Realty Income Corp. and Advance Auto Parts Inc . Among these four, McKesson … friendly hydrogen project. Chemical maker Albemarle Corp. committed to adopting GHG targets and water treatment …

https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-season

State Agencies Bulletin No. 863

… 2008 provided the home address is in one of the following zip codes designated as NYC: 112XX, 104XX, 110XX, 111XX, … and confirm that the current home address, including zip code, is correct for all employees listed on the report. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wages

Freedom of Information Law (FOIL)

… request to our Records Access Officer. Email: FOIL@osc.ny.gov Mail: Records Access Office Communications, 15th floor Office of the State Comptroller 110 State Street Albany, NY 12236-0001 Fax: 518-473-8940 In Person: … Written requests may be submitted in person at OSC’s main office at 110 State Street in Albany, New York, between …

https://www.osc.ny.gov/help/foil

Village of Richburg – Transparency of Fiscal Activities (2025M-116)

… (Village) Board of Trustees (Board) conduct or provide for an annual audit of the Clerk-Treasurer’s financial … of 401, Village officials budgeted a total of $145,937 for the general fund appropriations in fiscal year 2023. Audit Summary The Board did not conduct or provide for an audit of the Clerk-Treasurer’s records and reports for …

https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116

State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget

… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …

https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budget

Barker Central School District – Payroll (2023M-19)

… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19

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 - Payments for Unused Leave Accruals (2019M-68)

… to 10 individuals appear inconsistent with the City’s code of ordinances (City Code) and/or collective bargaining agreements (CBAs). The … such payments. The City failed to take adequate corrective action in response to two prior audits that cited leave …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68

Town of Keene – Records and Reports (2024M-27)

… and certain revenues and expenditures were not reported in the annual financial report (AFR). Of the 20 journal … were not supported, eight (40 percent) were not recorded in a timely manner and no one independently reviewed and … were generally not prepared or provided to the Board in a timely manner and adjusted bank balances did not agree …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27

County of Rockland – Budget Review (B6-16-19)

… 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61619 …

https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19

City of Lockport – Independent Audit Services (2014M-238)

… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit services and the effectiveness of … City of Lockport Independent Audit Services 2014M238 …

https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238

LaFargeville Central School District – Financial Condition (2016M-216)

… Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216

Belleville-Henderson Central School District – Financial Condition (2016M-46)

… Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school … used. The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46

Town of Eastchester – Parking Ticket Collections (2012M-246)

… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246

Village of Endicott – Budget Review (B4-14-7)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background … revenue and expenditure projections in the tentative budget for the general, electric, library and parking funds …

https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7

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