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DiNapoli: State Tax Revenues Down $767 Million in May
… a balance of $7.3 billion, $1.1 billion higher than the latest projection by DOB. Report: May Cash Report Find out …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Purpose of Audit The purpose of our audit was to examine Board oversight of Commission operations and the … joint activity which provides recreation and youth service to approximately 190 children residing in the Towns of Hadley … Findings The three towns did not enter into an agreement to govern the Commission or establish policies or procedures …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… would change public transit as we know it. It’s too late for federal help to assist the MTA this year, forcing it to … essential workers. The MTA has pushed back its expectation for ridership to return to close to pre-pandemic levels until … Ever higher fare and tolls, layoffs and more borrowing for operating purposes are all bad choices that the MTA will …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itRed Hook Central School District – Financial Management (2016M-105)
… audit was to examine the District’s financial management for the period July 1, 2014 through December 17, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $50.8 million. Key Findings … actual results or trends compare to the current budget for departmental budgets. As a result, the Board adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105North Syracuse Central School District – Payroll Access and Certification (2016M-178)
North Syracuse Central School District Payroll Access and Certification 2016M178
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationState Agencies Bulletin No. 999
… Purpose To inform agencies of the creation of Reason Codes TRI and NPR . Affected Employees All employees who elect to retire under the 2010-11 Retirement Incentive … No Penalty” Retirement Incentive Agency Actions Agencies must select the correct Retirement Incentive Reason Code when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesLaFargeville Central School District – Financial Condition (2016M-216)
… Purpose of Audit The purpose of our audit was to assess the District`s financial condition for the period … not officially adopted this or any other multiyear plan to address the District’s use of its excess fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s financial condition … Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Falconer Central School District – Financial Management (2016M-146)
… in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates … appropriations by an average of $2.5 million each year and appropriated fund balance to help finance operations that … develop a plan to use excess fund balance in a manner that benefits residents. Transfer money residing in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Sherman Central School District – Claims Audit (2024M-92)
… Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the … she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not … a District official, historically the Board appoints one of the District’s administrative assistants to the position, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92County of Putnam – Recreation and Golf Course Collections (2024M-50)
… all collections at the Golf Course were properly accounted for and deposited. Officials did not maintain records … all collections were recorded, deposited or remitted. For the 2023 fiscal year, 30 percent of the Golf Course … system reports and require approvals or authorization for variances. County officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Pavilion Central School District – Claims Audit (2024M-108)
… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Albion – Supervisor’s Records and Reports (2024M-111)
… (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board … follow basic accounting practices by maintaining complete and accurate accounting records and financial reports. As a …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Cuddebackville Fire District – Board Oversight (2024M-94)
… December 31, 2022 ending bank statement balances differed from the ending cash balances in the accounting records by … claims were properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the … until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports (AFRs) for 2020 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… budget released today increases anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to maintain current service levels for students, seniors, … supports and rental assistance. “New York City needs to face the current fiscal reality: uncertainty in the economy, …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Specifically, officials did not: Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 … purpose, or both. Officials did not use a purchase order for 23 purchases totaling $92,220 out of 24 tested totaling … the purchase, approving the invoice, and signing checks for payment. Recommendations This report includes 11 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Opinion 97-17
… (authority to establish financial disclosure requirements for city and county public library) LIBRARIES -- Public … (authority to establish financial disclosure requirements for city and county public library) GENERAL MUNICIPAL LAW, … to promulgate an annual financial disclosure form for completion and filing by library officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-97-17New York’s Economy and Finances in the COVID-19 Era
… Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s … Trends New York State Ranks Second Nationally in Jobs Lost While all states have lost employment since the COVID-19 … question asked at the beginning of the survey pertains to how the business has been affected overall by the COVID-19 …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Opinion 95-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and speed limits in suburban town) -- Distribution by State Comptroller (fines and penalties for speeding violations in suburban town); (fines and …
https://www.osc.ny.gov/legal-opinions/opinion-95-6