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State Comptroller DiNapoli Statement on New York City's November Budget Update
… exceeded projections. A systematic approach to setting funds aside is critical. “The city has reflected the impact … made use of both agency vacancies and a reduction in funds for 3-K , which the Office of the State Comptroller has …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateNYS Common Retirement Fund Reports Second Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the second quarter of the State Fiscal Year (SFY) 2020-21 … strong and well-diversified, but gains are clearly fragile in this volatile financial climate. Wall Street continued to exceed expectations in the quarter, but Main Street is suffering. Our economy …
https://www.osc.ny.gov/press/releases/2020/11/nys-common-retirement-fund-reports-second-quarter-resultsAsylum Seeker Spending Report
… Spending by Activity (through month ending) Note: All other includes: Health Care & Related Services, Security, …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportDiNapoli Announces Victory in Shareholder Rights Lawsuit Against BJ's Wholesale
… Finance would stop substantively reviewing virtually all no-action requests from companies seeking to exclude …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-announces-victory-shareholder-rights-lawsuit-against-bjs-wholesaleDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… analysis noted that federal funds are being used to pay for operating expenses typically covered by the General …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetComptroller DiNapoli Releases School Audits
… and Patchogue-Medord Union Free School District . “In an era of limited resources and increased accountability, … Operations (Albany County) The school contracts with a not-for-profit foundation for various services. The … is a more cost-effective means to provide the services in-house that are currently being provided on a contract …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsLiberty Central School District – Budget Review (B4-14-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Town of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background The Town of Stratford is located …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Campbell-Savona Central School District -- Budget Review (B2-14-11)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Central Square Central School District – Fund Balance (2022M-196)
… fund balance, maintained surplus fund balance within the statutory limit and maintained reserve funds at … limit or maintain all reserve funds at reasonable levels. As a result, officials reduced the transparency of District finances and kept $8 million from productive use. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Town of Albion – Supervisor’s Records and Reports (2024M-111)
… the Town Board (Board). Key Findings The Supervisor did not follow basic accounting practices by maintaining complete … operations. We determined that: The Supervisor did not maintain a general ledger, subsidiary revenue and … revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… sooner. Document all communications with buyers to show the work-in-progress property status and retain a …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesOpinion 96-22
… This opinion represents the views of the Office of the State Comptroller at the time … that there may be paid into the fund "such amounts as may be provided therefor by budgetary appropriation, …
https://www.osc.ny.gov/legal-opinions/opinion-96-22DiNapoli Announces State Contract & Payment Actions for October 2014
… at $18 billion and approved nearly 1.1 million payments worth nearly $7.4 billion in October. His office also … at $18 billion and approved nearly 11 million payments worth nearly $74 billion in October …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014Opinion 89-30
… or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Gasoline (authority to … under a town contract to the private organization for use in the private organization's bus. You ask whether a town may … to provide gasoline to the private organization for use in the organization's bus. The bus is used to provide …
https://www.osc.ny.gov/legal-opinions/opinion-89-30City of Buffalo – Budget Review (B26-1-5)
… a projected budget deficit of approximately $103 million, in part, because City officials historically have adopted … and other revenue sources. However, these revenues may not materialize. As such, officials must ensure that … includes non-recurring revenues and revenue that may not materialize, totaling $56.9 million as follows: $16.2 …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… IDA financial assistance generally promise to create new jobs or retain existing jobs in the community and invest … (ST-340 forms) filed by the project owners with the New York State (NYS) Department of Taxation and Finance. Obtain …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteState Comptroller DiNapoli Releases Municipal Audits
… areas of improvement related to disbursements, including payroll. In a follow-up review, auditors found the village … expenditures. $1,441,751 in transfers were recorded in the payroll fund cash account within the financial software … $138,000 more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsValue of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… operating expenditure category for IDAs was professional services contracts at 23 percent of the total, for services such as accounting, legal or marketing. Salaries, …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeOpinion 88-32
… informing the public of the name, office, address, office phone number, and office hours of the town clerk. You have … an advertisement in a local newspaper stating the name, phone number, address and office hours of the town clerk. … stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-32