Search
DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… (1996), Rebuild and Renew New York Transportation (2005), Smart Schools (2014), and Clean Water, Clean Air, and Green … of the Comptroller of the State of New York on March 18, 2025, as set forth in the Notice of Sale published in The … dated as of the date of delivery, expected to be March 26, 2025. The State of New York reserves its right to change, …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Niskayuna No. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… For an overview of Comptroller DiNapoli’s Fiscal Monitoring System, … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… 2: Fund Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Comptroller DiNapoli Releases School Audits
… exceeding the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. Voorheesville Central …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsVillage of Suffern – Budget Review (B18-6-4)
… capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Cayuga County – County Bridge Maintenance (S9-13-4)
… has approximately 80,000 residents. The County is governed by a 15-member County Legislature. The County’s budgeted … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine … replacement. Record and monitor repairs and maintenance by bridge. Ensure that bridge flags are responded to within …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… 1, District officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 … process. Key Recommendations Develop procedures to ensure it adopts more realistic budgets to avoid raising more real … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… $5.7 million for the general fund and $3.6 million for the highway fund. Key Findings The Board did not develop hiring … to the Board’s approval of their employment and pay rates. Highway employees were paid $1,413 for time not worked when … earned leave accruals to which she was not entitled. Highway employees were overpaid $1,861 due to incorrect pay …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… the District had established effective internal controls over payroll and leave accruals for the period July 1, 2012 … Argyle Central School District Internal Controls Over Payroll 2014M051 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… , Suffolk OTB [pdf] , and Western OTB [pdf] . Purpose of Audit The purpose of our audit was to assess the financial condition of the five regional OTB Corporations to determine if it has … Financial Condition of New York State Regional OffTrack Betting Corporations …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Town of Newstead – Joint Highway Facility Project (2012M-260)
… audit was to examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, … the Board authorized the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to … involvement with not only the construction phase of a joint highway facility (Project) but the facility’s future …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor provided adequate … accounting functions and information technology to properly account for and safeguard Town assets for the … Findings The Board did not provide the necessary guidance to the Supervisor and employees, and did not establish …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197DiNapoli: Regional Land Banks Fighting Urban Blight
… in helping communities fight blight and address zombie properties. New York currently has 15 active land banks throughout the state that acquire properties in an effort to return them to productive use … “The surge in foreclosures and vacant, abandoned ‘zombie properties’ across our state demands action,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… A Syracuse man was arrested yesterday for allegedly stealing over $21,946 in state pension payments meant for his deceased mother, State … A Syracuse man was arrested yesterday for allegedly stealing over $21946 in state pension payments meant for his deceased mother State …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherState Agencies Bulletin No. 921
… Position Location code for employees working within the Metropolitan Commuter Transportation District (MCTD). The … tax on certain employers engaging in business within the Metropolitan Commuter Transportation District (MCTD). The … Position Location code for employees working within the Metropolitan Commuter Transportation District MCTD The MCTD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxDiNapoli: South Carolina Woman Arrested for Stealing $147,455 in Pension Payments
… $10,000 under false pretenses. “Ms. Jones allegedly sought to profit off of her mother’s death and cheat the pension system,” DiNapoli said. “My office will continue to partner with law enforcement across the state and … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-south-carolina-woman-arrested-stealing-147455-pension-paymentsDiNapoli Releases Bond Calendar for Second Quarter
… today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their … in April. Environmental Facilities Corporation – a bond sale of up to $145 million in tax-exempt fixed rate bonds in June. Housing Finance Agency – a bond sale of up to $65 million in tax-exempt fixed rate bonds in …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli Releases Fiscal Stress Scores for 17 Cities
… This includes the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “Fiscal stress scores have improved in … Lackawanna, Long Beach, Olean, Rochester, Salamanca, Syracuse, Utica, Watertown and White Plains. Each of these … designation. However, both cities, along with the city of Syracuse, are in close proximity to the “susceptible to …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-cities