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V.3.F Projects – V. Chart of Accounts (COA) Governance
… beginning and end dates or occur during a defined time period, and may be operational or capital in nature. The … beginning and end dates or occur during a defined time period and may be operational or capital in nature …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsDiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… New York City projects a surplus of nearly $4.2 billion in FY 2017, the largest since FY 2008, … City’s financial outlook. The city faces the possible loss of hundreds of millions of dollars in federal funding and cuts to … New York City projects a surplus of nearly $42 billion in FY 2017 the largest since FY 2008 …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… seekers, which will help balance its $116.9 billion FY 2026 budget, according to a report released today by State … account for just 6.4% ($7.4 billion) of the city’s FY 2026 operating budget, significantly more federal funding … In addition to the $2.34 billion in prepayments for FY 2026, the city added $2 billion in revenue and reduced …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeDeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… – pdf] Audit Objective Did East Bloomfield Central School District (District) officials identify, report and implement needed … Department of Health (DOH) regulations. 3 We determined 95 of the 246 (39 percent) water outlets we identified at … District officials did not properly identify report or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal … 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11DiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… of the New York State Common Retirement Fund, wrote to fellow Tesla Inc. shareholders urging them to reject Elon Musk’s trillion dollar proposed pay package for a lack of defined goals and to vote against all directors … trustee of the New York State Common Retirement Fund wrote to fellow Tesla Inc shareholders urging them to reject Elon …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesDiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… shelters in New York City were lax in inspecting them and did not check if food service workers were tested for tuberculosis … 2015 through 2017 were completed. Auditors found that OTDA did not produce inspection reports to support three of their … shelters in New York City were lax in inspecting them and did not check if food service workers were tested for …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersDiNapoli Releases Annual IDA Report
… 2023. IDAs reported 215 new projects, of which the Finger Lakes had the most of any region at 44 projects, followed by … of any region with $2.4 billion, followed by the Finger Lakes ($1.8 billion), Long Island ($1.4 billion), and Western …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportOpinion 90-42
… (fees for filing in rem lists) REAL PROPERTY TAX LAW, §1122; CPLR 8021; PUBLIC HOUSING LAW, §52: In a county which … remain unpaid for the period specified by law (RPTL, §1122[1]). Pursuant to section 1122(5) of the RPTL, a county clerk "shall be entitled to a …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Reports
… View all reports issued by the Office of the New York State Comptroller …
https://www.osc.ny.gov/reportsOperational Advisories
View Operational Advisories issued by the Comptrollers Office
https://www.osc.ny.gov/state-agencies/advisories/operational-advisoryTravel Advisories
View Travel Advisories issued by the Comptrollers Office
https://www.osc.ny.gov/state-agencies/advisories/travel-advisoryFinancial Condition Audits Villages
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https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-audits/villagesFinancial Condition Audits Towns
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https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-audits/townsFinancial Condition Audits Counties
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https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-audits/countiesFinancial Condition Audits Cities
… View audits that examine the financial condition of cities …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-audits/cityAccounts Payable Advisories
… View Accounts Payable Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisoryContract Advisories
View Contracts Payable Advisories issued by the Comptrollers Office
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory