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V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a self-balancing set of accounts (real … on specific activities or meeting certain objectives in accordance with New York State law. Fund is required on … Fund groupings and one to capture the Generally Accepted Accounting Principles (GAAP) basis of Fund groupings. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingState Comptroller DiNapoli Statement on New York City Financial Plan
… difficult economic environment. " Wall Street continues to have a positive impact on the city’s financial plan , notwithstanding recent … effects on the city budget. City tax revenues, which have generally beat expectations in recent years, are in line …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planComptroller DiNapoli Releases Municipal Audits
… City of Newburgh and Rockland County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0Town of Stratford – Supervisor’s Records (2013M-11)
… The Town of Stratford is located in Fulton County and has a population of 610 residents. An elected five-member … which consists of the Town Supervisor (Supervisor) and four Council members, governs the Town. The Town’s … year totaled approximately $405,000 for the general fund and $580,000 for the highway fund which were funded primarily …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Suffern – Budget Review (B8-15-13)
… $17.9 million. Key Findings Significant revenue and expenditure projections in the adopted budget are … in the general fund, $1.2 million in the water fund and $1.7 million in the sewer fund. Projected financial …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Otego-Unadilla Central School District – Financial Condition (2013M-84)
… The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to January … believed they were effectively managing the District’s financial condition, the adopted budgets continually included … OtegoUnadilla Central School District Financial Condition 2013M84 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… complete report – pdf] Audit Objective Determine whether the former Town Supervisor (Supervisor) maintained timely, … Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not … revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Cost-Saving Ideas: Establishing an Effective Fleet Management System
… CostSaving Ideas Establishing an Effective Fleet Management System …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemNY State Comptroller DiNapoli Statement on McDonald's Agreement to Tie Executive Compensation to Diversity, Workforce Management
… Fund, released the following statement today in response to McDonald’s decision to disclose workforce diversity data and tie executive compensation to the company’s ability to foster inclusion and ensure … Common Retirement Fund released a statement in response to McDonalds decision to disclose workforce diversity data …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-statement-mcdonalds-agreement-tie-executive-compensation-diversityOpinion 2004-2
… whether a town is prohibited from entering into a contract for the purchase of gravel from a vendor who may obtain at … member. The vendor leases the property from the spouse for "fair market value," and has the right, but not the … municipality that they serve (General Municipal Law §801). For purposes of article 18, a "contract" includes any express …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… account for its leases. Discrepancies existed in the lease information contained in its two primary systems. … that the area in question was not covered under the lease between PANYNJ and the City of Newark (not under the control of PANYNJ).” The new lease was not executed. Such an error should not have …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … (ESD) is the chief agency responsible for the coordination of the State’s economic development programs. Its mission is … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followOpinion 88-63
… This opinion represents the views of the Office of the State Comptroller at the time it was … of the unit. You ask whether the county's practice is proper or whether the moneys should be held and … Whether the countys practice is proper or whether the moneys should …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Campbell-Savona Central School District , … District , Madrid-Waddington Central School District and the Yorkshire-Pioneer Central School District . “In an … State Comptroller DiNapoli announced completed audits of the …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1NY State Comptroller DiNapoli Announces Responsible Workforce Management Policy for Private Equity Investments
… understand our position clearly. We expect them to support fair treatment of workers throughout their portfolio … workers‘ rights and protections, health and safety, fair compensation, and skills development and training. A …
https://www.osc.ny.gov/press/releases/2024/04/ny-state-comptroller-dinapoli-announces-responsible-workforce-management-policy-private-equityEconomic and Demographic Trends – 2023 Financial Condition Report
… finance and insurance. The government sector lost jobs, down 1.7 percent from 2021. Job gains in all 10 State regions … the largest increase in wages (21.3 percent). Average annual wages statewide increased by 1.7 percent. The … The second and third top industries— professional and business services and information—together make up 27.2 …
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trendsOpinion 2005-1
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (retention of by … emergency medical treatment, or transporting sick or injured persons found within the boundaries of the town to a … VIII, §1 (see, e.g. Oneida County v Estate of John A. Kennedy , 189 Misc 2d 689, 734 NYS2d 402; Nance v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Corcraft's Textile Procurement Practices
… 11 correctional facilities. Sales were about $49 million for the State fiscal year ended March 31, 2013. We focused … operations. Production of textile products accounted for about 20 percent of Corcraft's sales. During the … controls to mitigate the risks identified in this report. Actively monitor the Corcraft textile procurement …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesState Comptroller DiNapoli Releases Municipal and School Audits
… and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County) The lack of complete, … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial … decline during the current year because the 2025 adopted budget was not structurally balanced and due to a large …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not address the maintenance of surplus fund balance or how the board expects to use surplus funds and the timeframe … the city did not maintain an inventory of IT assets. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0