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NY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… City Retirement Systems and Pension Funds, in a derivative lawsuit against certain board members and senior executives … licenses and other potential regulatory sanctions. The lawsuit seeks reform of the company's governance. The New …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingNYSLRS Announces Employer Contribution Rates for SFY 2026-27
… Retirement System (NYSLRS) for State Fiscal Year (SFY) 2026-27. Employers’ average contribution rates will increase … with benefit and salary changes will impact rates for SFY 2026-27,” DiNapoli said. “Our prudent management and … new rates are due by Feb. 1, 2027, but employers receive a discount if payment is made by Dec. 15, 2026. The New York …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27DiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… or 4.9%. Collections were $50.2 million higher than the latest projections and $1 billion higher than initial … SFY 2021-22. Total business tax collections exceeded the latest projections by $2.2 billion and initial projections by … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… in ERS and PFRS, and more than 300 different retirement plan combinations. In the SFY that ended March 31, 2024, … earned.” Employer rates for NYSLRS are determined based on investment performance and actuarial assumptions recommended … tiers. Payments based on the new rates are due by Feb. 1, 2026, but employers receive a discount if payment is made by …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26DiNapoli: Former Hoosick Falls Police Chief Pleads Guilty to Official Misconduct
… former officer in charge of the Village of Hoosick Falls Police Department and former chief of the Town of Hoosick … District Attorney Mary Pat Donnelly, and New York State Police Superintendent Steven G. James announced today. “John … residents of the village. We thank Comptroller DiNapoli’s office, as well as our partners in the New York State Police, …
https://www.osc.ny.gov/press/releases/2026/08/dinapoli-former-hoosick-falls-police-chief-pleads-guilty-official-misconductOpinion 88-74
… in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument fund. … Whether it is legal for municipalities to contribute to a monument fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Farmland Protection Program
… Some of the most productive, resilient, and versatile land in the nation forms the foundation of New York State’s … more lucrative incentives to landowners, making solar development a potentially attractive option to agricultural … of farms and help counteract pressures that may drive land out of agricultural production. The Department of …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programState Comptroller DiNapoli Releases Municipal and School Audits
… The lack of complete, accurate and current accounting and financial records significantly limited this review and … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial statements were finalized for 2024 in October 2025. The …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsVillage of Deposit – Claims Auditing (2023M-173)
… Village purposes and increased the risk for fraud, waste or abuse. Key Recommendation Ensure the deputy clerk …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Lake Placid Central School District – Investment Program (2023M-94)
… report – pdf] Audit Objective Determine whether the Lake Placid School District (District) officials developed … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Dryden Central School District - Cash Management (2020M-61)
… As a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a … monthly cash flow forecasts to estimate available funds for investment. Solicit interest rate quotes and obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Fund Classification Manual
The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect changes made to various funds pursuant to legislation.
https://www.osc.ny.gov/files/state-agencies/pdf/fund-classification-manual.pdfFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfReporting of Community-Based Services Under the Transformation Reinvestment Plan (2021-S-15) 180-Day Response
To determine whether the Office of Mental Health provides adequate reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s15-response.pdfNewburgh Enlarged City School District – Financial Management (2025M-32)
Did the Newburgh Enlarged City School District (District) Board of Education (Board) and officials effectively manage fund balance and reserve funds?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/newburgh-enlarged-city-school-district-2025-32.pdfReporting of Community-Based Services Under the Transformation Reinvestment Plan (2021-S-15)
To determine whether the Office of Mental Health provides adequate reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s15.pdfCherry Valley Fire District - Board Oversight (2019M-141)
Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and filed records
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141_0.pdfReview of the Financial Plan of the City of New York - May 2019
The FY 2020 budget totals $92.5 billion, including $68.2 billion that will be funded with locally generated revenues (i.e., City funds).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2020.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfComptroller DiNapoli Releases Municipal Audits
… not properly budget or allocate approximately $135,000 in highway equipment purchases between the town-wide and town-outside-village highway funds. Genesee County – Purchasing (2015M-241) The Legislature did not award highway material and supply bids to the lowest responsible bidder as required and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1