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DiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… changes required for balance in the coming years. “New York state is in its strongest fiscal position in years, … right path. The Executive Budget holds the promise that New York can achieve ongoing balance after decades of … detail for out years. DiNapoli has proposed reforms to New York’s budget process that would require the Executive to …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressVillage of Walden – Financial Condition (2017M-255)
… 19, 2017. Background The Village of Walden is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. … The sewer fund has not repaid the general fund $400,000 in interfund transfers from 2014 through 2016. The Village …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Haverstraw-Stony Point Central School District – Financial Management (2025M-20)
… Audit Objective Did the Haverstraw-Stony Point Central School District (District) Board of Education (Board) and … trends. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund … between revenues and expenditures accumulated over time. School districts may retain a portion of surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mWaterloo Central School District - Financial Condition Management (2019M-137)
… and the capital projects fund. Maintained six reserves with balances totaling $9.6 million as of June 30, 2018, that … include reasonable estimates of appropriations. Comply with the statutory limit for fund balance and use surplus … property taxes. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137NYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… New York City's economy is on pace to add more than 72,000 … released today by State Comptroller Thomas P. DiNapoli. "New York City's economy is robust and the fiscal year 2019 … improve agency operations. Since the beginning of FY 2018, new needs increased agency spending by $1 billion in FY 2018 …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… City School District’s (District’s) progress, as of March 2025, in implementing our recommendations in the audit report … District – Financial Condition (2022M-152), released in November 2022. The audit determined that the Board of … City School Districts Districts progress as of March 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fROA Result Calculator – Reporting Elected and Appointed Officials
… Use this calculator to determine the ROA result (average number of days worked … or appointed official, the RS2417-A form does not need to be completed. For more information about how these results are calculated, go to Calculating Record of Activities Results and Days Worked …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Lee – Financial Management … establish two capital reserve funds. Spencerport Central School District – Employee Benefits (Monroe County) District … a total of $1,715 for unused leave. Manhasset Union Free School District – Non-Payroll Disbursements (Nassau County) …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Former Bronx Youth Director Pleads Guilty
… New York State Comptroller Thomas P. DiNapoli and Bronx District … the 1980s--received a federal grant, administered by the New York State Education Department, for more than $2.7 … inappropriate or undocumented expenses, including a home theater. Ultimately, the grant was revoked. The Bronx DA's …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guiltyDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman’s Benevolent Association was sentenced today … in jail and a final $16,200 restitution payment to the Le Roy Fire Department and the Firemen’s Benevolent … The former treasurer of the Le Roy Fire Department and the Le Roy Firemans Benevolent …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Town of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Comptroller DiNapoli Announces State Contract & Payment Actions
… and certain contracts for state public authorities. He regularly reports on state spending and contracts and … accounting of state payments to openbooknewyork.com. This is his first monthly notification on major contracts and …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actionsState Comptroller DiNapoli Releases Audits
… in the initial audit. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-auditsIX.12.A Key Provisions – IX. Federal Grants
… exceed the CMIA program threshold calculated for the upcoming state fiscal year (SFY); certain state funding in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsMadison Central School District - Reserves and Debt Service Fund (2019M-63)
… written reserve fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 million balance in the debt service fund was not used …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Planning
… You need to begin planning your financial future now. The more time you have to do this, the easier it will be for you to reach your goals. And no one knows your goals better than … Here are five steps to help NYSLRS members develop plans to achieve their financial goals in retirement …
https://www.osc.ny.gov/retirement/members/planningMasonville Fire District – Financial Activities (2020M-165)
… Board did not: Review adequate supporting documentation for nine disbursements totaling $57,374. Approve 12 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Town of Orangetown – Overtime (2017M-48)
… Purpose of Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 … not adequately monitor adopted budgets and allowed them to be over-expended each year. Our review of work schedules, … budgets throughout the year and make timely budget transfers, when necessary. Ensure that the identified payroll …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Debt – 2021 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal health. High … increased taxation or additional future borrowing. Limit the capacity to finance capital assets and grants. New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire … The purpose of our review was to assess the Woodbourne Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-f