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State Comptroller DiNapoli Releases Municipal & School Audits
… unassigned fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing from 1.7% in 2021-22 to 9.2% in 2023-24, exceeding the 4% statuory …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller 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 170,000 … bid protest decisions and commonly requested data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall Street Bonuses Edge Up in 2014
… State tax collections in state Fiscal Year 2013-14. See a video on this report at Wall Street Bonus Report video . See the chart showing the Comptroller's estimates of …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014New York City Agency Services Monitoring Tool
… Balancing New York City’s budget each fiscal year is foundational for …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… March 4, 2021 Edition Selected Economic Trends New York Unemployment Claims Show a Year of Economic Devastation … Budget for State Fiscal Year 2021-22, as amended by the Governor. However, risks remain and could threaten the …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Etna Volunteer Fire Department - Procurement (2019M-48)
… services. Certain officers did not disclose their interest in contracts. Key Recommendations The Board should: Ensure … Adopt a code of ethics to set forth standards of conduct in accordance with the GML. Officials agreed with our report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48City of Newburgh – Budget Review (B6-16-17)
… in the general fund as of December 31, 2010. New York State Local Finance Law requires all local governments that … their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17City of Long Beach – Budget Review (B7-16-9)
… 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Village of Delhi – Audit Follow-Up (2019M-204-F)
… 2020. Background The Village is located in Delaware County and has a population of approximately 3,092. The Village is governed by an elected five-member Board of Trustees and has approximately 30 employees. General fund appropriations for 2019-20 totaled approximately $3.7 million. Results of …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fVillage of Shoreham – Board Oversight and Justice Court (2017M-152)
… audit of claims before authorizing payment, require the steward and building commissioner to issue duplicate receipts …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Selkirk Fire District – Procurement of Professional Services (2021M-55)
… not provide documentation that they used other methods to assess the accountability, reliability, responsibility, … and have initiated or indicated they planned to initiate corrective action. … Determine whether Selkirk …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Cincinnatus Central School District – Procurement (2021M-111)
… during the 17-month audit period. Except for their CPA firm, officials used these 10 professional service providers on average for 11 years each, including a legal firm used for 23 years, without seeking any competition to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Spackenkill Union Free School District – Professional Services (2021M-89)
… This represents at least 60 percent of the total paid to professional service providers during the audit period. … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Village of Endicott – Disbursements (2021M-124)
… adequate procedures to ensure all disbursements are for appropriate purposes, adequately supported or properly …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained … action. … Determine whether KenmoreTown of Tonawanda Union Free School District District officials properly maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… severe decline in both ridership and fare revenues than most other large systems that operate both subways and buses … most heavily reliant on public transit. The MTA, working with the New York City Department of Transportation, has also … consistent revenue to the system that is commensurate with its operations. Understanding the reductions in …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaState Agencies Bulletin No. 2230.1
… the New York Retiree Indicator box is checked for rehired retirees. Please see Payroll Bulletin No. 1728 – New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22301-new-promotion-method-calculating-salaries-employees-upon-movementState Agencies Bulletin No. 2230
… the New York Retiree Indicator box is checked for rehired retirees. Please see Payroll Bulletin No. 1728 – New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2230-new-promotion-method-calculating-salaries-employees-upon-movement-civilROA Result Calculator – Reporting Elected and Appointed Officials
… Use this calculator to determine the ROA result (average number of days worked per month) for an elected or appointed official. You must list the ROA result on a Standard Work Day and Reporting … for Elected and Appointed Officials form (RS2417-A) . If the member is not an elected or appointed official, the …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Application Business Portal . Please do not submit paper forms in lieu of electronic submissions; they will not …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053