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DiNapoli Announces Latest Fiscal Stress Scores
… Fiscal Stress Monitoring System has designated 25 municipalities across the state as fiscally stressed . This … marks the third-straight decline in the overall number of municipalities listed in stress. The number of local … the results may be encouraging in some areas, there are municipalities that should focus on near-term financial risks …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Issues Report on Public-Private Partnerships
… into public-private partnership (P3) projects or goes forward with private financing of public projects. DiNapoli’s … enter into publicprivate partnership P3 projects or goes forward with private financing of public projects …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… Budget makes important investments in education, health care and other important areas, it’s critical to maintain a … New Yorkers. The budget will use $5.5 billion of federal aid in SFY 2021-22 and is required to use the rest by the end … for rent and homeowner relief, $2.4 billion for child care resources to aid providers and improve subsidies to …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… Interest Review . The review, most recently performed by Kroll LLC, found the Fund “continues to be a leader amongst …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… to review the City’s internal controls over procurement and cash receipts for the period January 1, 2011, through … The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is … the City Charter, general laws of the State of New York, and local laws and ordinances. The City has an elected Mayor …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Southside Academy Charter School – Board Oversight (2013M-318)
… information and the quarterly financial statements lack transparency to allow the Board to identify the fee for services paid to NHA and to distinguish indirect from … accurate and appropriate. Key Recommendations Identify the fee paid to NHA, and reconcile it as stated in the terms of …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Village of Catskill – Financial Condition (2014M-134)
… 2012 through December 19, 2013. Background The Village of Catskill is located in the Town of Catskill in Greene County and has a population of 4,100. The … Village of Catskill Financial Condition 2014M134 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The Board has not: … or written procedures concerning financial recording and reporting and has not adequately monitored the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Dayton - Fund Balance Management (2019M-221)
… manage fund balance as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances … during our audit period. The Board did not develop and adopt comprehensive written multiyear financial and capital plans and written fund balance and reserve fund …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221DiNapoli: NYC Retail Sector Battered by Pandemic
… Comptroller Thomas P. DiNapoli. “2020 was a bleak year for brick and mortar retailers, and the holiday season's … rates rise may push many to insolvency,” DiNapoli said. “Stores do not have the usual crowds this holiday season and … half (52 percent) of the city’s retailers were approved for PPP loans. The number of retail jobs reported by them …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicGates Fire District – Audit Follow-Up (2024M-10-F)
… [read complete report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our … of Long-Term Planning (2024M-10), released in June 2024. The audit determined that: The Board of Fire … Oversight of LongTerm Planning 2024M10 released in June 2024 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fOversight of Residential Domestic Violence Programs (Follow-Up)
… of the Act, the Office of Children and Family Services (OCFS) created regulations to promote standards for the … and residential domestic violence (DV) programs. OCFS’ Division of Child Welfare and Community Services … of Prevention, Permanency and Program Support at the OCFS Central Office, which is tasked with the licensing and …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followState Comptroller DiNapoli Releases Municipal Audits
… billing adjustments, parcels not being billed, unaccounted for money, and unassessed penalties on late payments. The … officials budgeted for debt payments and reserve transfers that did not happen totaling $430,000. Ridge Fire … treasurer’s fiscal duties and could not explain why the bank balances presented on the treasurer’s reports for three …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… adopt realistic budgets and did not properly manage fund balance. The board consistently overestimated appropriations … by a total of $3.7 million (16%) and appropriated fund balance totaling $3.5 million that was not needed. Officials … 2018-19 through 2020-21. When unused appropriated fund balance and invalid encumbrances are added back to surplus …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Amsterdam – Budget Review (Montgomery County) City … the board did not properly monitor the performance of businesses receiving financial benefits. Town of Dix – Justice Court Operations (Schuyler County) The …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsNorth Creek Fire District – Board Oversight (2025M-86)
… Audit The elected five-member Board governs the District and must provide adequate oversight of the District’s … funds are used effectively, maintain fiscal stability and prevent waste, fraud and mismanagement. Board members must comply with Town Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Comptroller DiNapoli Releases Municipal Audits
… did not audit and approve claims from the private funds account prior to their payment. This increases the risk that … and the proper amounts were not deducted for health insurance premiums from any of the employees’ gross pay … lowest possible cost was paid for 18 of 28 professional service contracts totaling $1.2 million. Smithfield Fire …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Area #1 – IT Policy – Information Technology Governance
… password attempt thresholds and password encryption. Mobile Devices – This should identify any mobile devices 6 explicitly authorized or prohibited from … 121.5(b) 4 8 NYCRR 121.5(c)(1) 5 8 NYCRR 121.5(c)(2) 6 Mobile devices include, but are not limited to, laptops, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policy2015 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds