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State Comptroller DiNapoli Releases Municipal & School Audits
… to meet operational needs than was needed by appropriating fund balance to balance the budget when the appropriations … $50.6 million went to the district’s reserves. Caneadea Fire District – Treasurer’s Records and Reports (Allegany … years. The board also inappropriately allocated board member and village attorney salaries and benefits totaling …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: MTA Budget Continues to Face Serious Risks
… to devote one-fifth of total revenue to debt service by 2023 as it relies increasingly on borrowing to finance its … The MTA expects debt outstanding to reach $52.6 billion by 2023. As a result, debt service is projected to reach $4.2 billion by 2023, an increase of 59 percent since 2019. Debt service is …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksDiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn
… helped support the recovery of more than 67,000 retail and restaurant jobs between the first and most recent year of … operating for more than one year added retail and restaurant jobs between their first and most recent year of … five years between 2020 and 2024. Of the total retail and restaurant jobs created during the analysis period, nearly …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklynOpinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Construction (of laterals to serve … sewer district to install, at the expense of the district or the town, lateral sewers to serve two properties within …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2000-16
… NYS2d 426 [employee health and retirement benefits]; In re Tefft's Will , n.o.r., 130 NYS 2d 192 [interpretation of … of Sands Point , 200 Misc 57, 102 NYS2d 910 [zoning]; In re Keegan's Estate , n.o.r., 37 NYS2d 368 [interpretation of wills]; In re Schmidt's Estate , 159 Misc 373, 289 NYS 247 [intestate …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 2006-10
… planning board and zoning board of appeals); (salary of registrar of vital statistics) -- Town Charges (salary of … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (salary of registrar of vital statistics); (town engineer) WATER … village. PUBLIC HEALTH LAW §4120: The salary of a town registrar of vital statistics, and related expenses, would be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10State Agencies Bulletin No. 2020
… State Agencies Bulletin No 2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonTotal Spending – 2023 Financial Condition Report
… funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past five years. Growth in State Spending Has … of 17.7 percent). State spending has been partially paid for by borrowing $31 billion since 2019, including $5.4 …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Receipts – 2023 Financial Condition Report
… that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts … tax and consumer (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Spending – 2021 Financial Condition Report
… to the prior year, State spending increased $13.6 billion (7.9 percent) to $187 billion in 2021. Since 2017, the growth in State spending (18.8 percent) has exceeded the rate of inflation (Consumer Price Index increase of 7.7 percent). State spending has been partially paid for by …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
Comparing spending to revenue provides an indication of the States ability to support continuing programs
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingTotal Receipts – 2022 Financial Condition Report
… that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts … tax and consumer (consumption and use) taxes: Accounted for 37.0 percent of 2022 receipts; and Have increased 32.5 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsVendor File Advisory No. 4
… X, Section 3 - Vendor Registration and Vendor Self-Service Login Guide . …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationTotal Receipts – 2021 Financial Condition Report
Revenues are affected by economic changes and changes in federal and State policies
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… report - pdf] Audit Objective Determine whether Batavia City School District (District) officials appropriately track … Determine whether Batavia City School District District officials appropriately track …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… policy to procure professional services. Our review of procedures District officials used to select 17 … selecting six service providers, who were paid a total of $437,732 during the audit period. Key Recommendations Use …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… July 1, 2014 through February 29, 2016. Background The Southampton Union Free School District is located in the Town of Southampton, Suffolk County. The District, which operates … Southampton Union Free School District Special Education …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsUniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement … items and pricing on the invoices matched the contracts or cooperative bids. Not all purchases were made with … purchasing goods and services from government contracts or cooperative bids. Ensure that purchases are not made until …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $13.2 million. … oversight. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013m