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State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… New York State Comptroller Thomas P. DiNapoli issued the following statement after … New York State Comptroller Thomas P DiNapoli issued the following statement after giving …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesLocal Government Data
… Fund Data Local Government Entities by County and Economic Region Local Sales Tax Data, Reports and Resources NYS Local …
https://www.osc.ny.gov/local-government/dataState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… 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 … clouds the city’s revenue and expense forecasting. In addition to rising recession risk, the city has not …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetV.3.G Product Code – V. Chart of Accounts (COA) Governance
… about revenues and expenses than are recorded using Account (e.g., golf-course fees). Product will also be used … Type transactions related to the Comptroller’s Refund Account. Product codes are not required on all transactions. … Transactions involving the Comptroller’s Refund Account (Fund 70200) and certain Miscellaneous Receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeCost-Saving Ideas: School District Auditing – External Auditor
… Accountant (CPA) or an independent Public Accountant (PA) registered and licensed to practice in New York State; have or develop expertise in district financial …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorResources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… 91 and over 200 days after they were received. Monitor State aid payments to ensure all available revenue was received, recorded accurately and deposited timely . State aid checks totaling $41,167 were not accounted for or … collections lists and remittances to bank deposits. Ensure State aid payments are properly accounted for and deposited …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… School District (District) officials established adequate controls over nonstudent network user accounts to help … Key Findings District officials did not establish adequate controls over nonstudent network user accounts to help … policies and procedures addressing key network user access controls, such as user account management, password security …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… Free School District (District) officials secured user account access to the network and shared network folders to … Findings District officials did not adequately secure user account access to the network and shared network folders to … employee, shared and service network user accounts which account for 11 percent of the District’s enabled accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education (Board) properly … certiorari reserve fund and maintained it at a reasonable level. However, District officials did not develop procedures … certiorari reserve fund and maintained it at a reasonable level …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Board did not cause the Company’s financial records to be audited annually. The Board did not review bills or approve … Ensure that the Company Treasurer’s financial records are audited annually. Review and approve bills prior to payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mFine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Comptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… Thomas P. DiNapoli today announced that $111,180 in unclaimed funds has been returned to Buffalo city residents … residents have claimed their funds, but $88 million in unclaimed funds, tied to persons with Buffalo addresses, … Hall on March 16 announcing that there was $88,208,650 in unclaimed funds owed to the residents of Buffalo. People were …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsIX.6.F Agency Draw Procedures – IX. Federal Grants
In very limited circumstances the cognizant state agency maintains the responsibility for requesting federal reimbursement for program spending
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresIII.7 Data Quality – III. Statewide Financial System (SFS)
… and non-funded contract) Requisitions in Open, Pending and Denied statuses with no activity for 90 days or … which is not approved by the employee's supervisor (with a pending or denied status) within 6 months of creation will be … Payable (AP) Vouchers Accounts Payable Vouchers in Pending, Pending Batch Processing or Denied statuses, entered …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityDiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… Sales tax revenue for local governments in July fell 8.2 percent compared to … New York State Comptroller Thomas P. DiNapoli. Collections for counties and cities in July totaled $1.3 billion, or $116 … This is going to have a long-lasting effect on revenues for counties, cities and many towns and villages around the …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… to the State Education Department’s (SED) Reimbursable Cost Manual (RCM). The audit focused primarily on expenses … reimbursable costs for the SED preschool special education cost-based programs. In addition, ICCD operates two other … where the reimbursed costs exceeded the owner’s actual cost; $176,793 in compensation related to excess staffing of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… Child Learning Center (Variety) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, … Variety Child Learning Center on its Consolidated Fiscal Report were properly calculated adequately documented and …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the League for the Handicapped (LFH) on its Consolidated Fiscal Report … the fiscal year ended June 30, 2014. Background LFH, a not-for-profit organization located in Springville, New York, is … that LFH reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… preschool special education services. During the 2013-14 school year, RCN provided Preschool Special Education … to 56 children with learning disabilities from ten school districts in Monroe County. Monroe County pays tuition …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manual