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State Comptroller DiNapoli Releases Municipal Audits
… Department , Sachem Public Library and Ulster County . “In today’s fiscal climate, budget transparency and … plan should incorporate the board’s decisions about when equipment should be replaced and whether to accumulate … percent of the time for city inmates. In addition, NYSDOL did not receive data from each county in each biweekly data …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… Union Free School District (District) Board of Education (Board) and District officials properly manage … – June 30, 2024 Understanding the Program A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mMorristown Fire District – Board Oversight (2025M-101)
… and is responsible for receiving and disbursing District funds, maintaining the financial records and providing … that a careful review of claims will occur before District funds are disbursed. During the 2024 fiscal year, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… on the receipt and use of FFI tax proceeds for the 2023 or 2024 fiscal years. Lastly, the Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Lawrence Union Free School District – Financial Management (2025M-115)
… 1, 2021 – June 30, 2025. We extended our audit period back to July 1, 2019 to review real property tax trends and forward to October 30, 2025 to review the District’s 2024-25 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115State Comptroller DiNapoli Releases Municipal Audits
… did not receive surplus money from a referee after the sale of foreclosed property on April 1, 2017, totaling $87,849. However, auditors were able to determine all money from the sale of the foreclosed property totaling $176,000 was paid …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Bolton Fire District , Town of Deer Park , East Bloomfield … their money is being spent appropriately and effectively." Bolton Fire District – Credit Cards (Warren County) District … P DiNapoli today announced his office completed audits of Bolton Fire District Town of Deer Park East Bloomfield Fire …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… when the village settles the police department’s expired collective bargaining agreement. Auditors also …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… and across America, we went from the longest expansion in history to an economic freefall in a matter of weeks. Job … over the past decade. Main Street is shuttered from Long Island to Buffalo, and Wall Street has experienced extreme …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… The state’s Enacted Budget Financial Plan anticipates a dire … cuts that could affect essential services provided by the state, schools and local governments, according to an … and aging New Yorkers are among those who may suffer the loss of services. Programs that help fund front-line …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… and timely records and reports? Audit Period June 1, 2022, to December 31, 2024. We extended the audit period back to May 31, 2019, and forward to January 16, 2025, to comment … totaled $1.3 million. Audit Summary The Treasurers 2 did not maintain complete, accurate and timely records and …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… governments that filed their financial reports in time to be scored and designated three villages in “significant … two in “moderate fiscal stress,” and four as “susceptible to fiscal stress.” The Village of Island Park (Nassau … on June 30. Growing Concerns About Local Governments Not Filing Required Financial Data Local governments are …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… receive a score for 2025 and were in stress in fiscal year 2024: Saugerties (Ulster), Washingtonville (Orange) and Kaser …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesDiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… expedite unclaimed funds payments of up to $250, with no claim required, has been incredibly successful,” McDonald … amount that can be returned without the filing of a formal claim, contingent upon rigorous verification of rightful … in the mail, they can verify it by entering the Claim ID at: osc.ny.gov/verify . There is never a fee to collect …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsNorth Brookfield Fire District – Board Oversight (2026M-2)
… reports and file required AFRs with the Office of the New York State Comptroller (OSC). As a result, the Board had … and OSC’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology … initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2IX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… Overview Some NYS agencies do not receive Federal Grant Award Documents (GAD) from the … Some NYS agencies do not receive Federal Grant Award Documents GAD from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsOpinion 91-55
… Debt Limits (exclusion from - calculation of net revenues for exclusion for self-liquidating indebtedness) WORDS AND PHRASES -- "Cost … deducted from "gross revenues" to calculate "net revenues" for purposes of the exclusion from debt limitation for …
https://www.osc.ny.gov/legal-opinions/opinion-91-55VI.1.A Budgetary Chartstrings – VI. Budgets
… viewed online in SFS via the navigation: SFS Financials > Tree Manager > Tree Viewer For additional instruction on this topic, visit job aid SFS Job Aid: JAA-KK215-018 – … The BU Reporting Tree (RPT_SW_BUS_UNIT) supports the roll-up of BUs by branch of government. Department The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and finances. Subscribe to get the latest … Still Above 1 Million After losing more than 1.9 million jobs in March and April, New York State saw steady gains, …
https://www.osc.ny.gov/reports/covid-19-december-2-2020XVI.3.A Financial Statements – XVI. Financial Reporting
… for general purpose governments include the: Management’s discussion and analysis (MD&A); Basic financial statements; … should support the analysis of financial position and results of operations. Elements to be included in the … activities and business-type activities of the primary government as well as component units. In addition, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statements