Search
Asylum Seeker Spending Report
… The Office of the State Comptroller has created this tool to document … New York City Spending Through March 31, 2025, the City of New York had recorded expenditures of $1.47 billion in Fiscal Year (FY) 2023, $3.75 billion in …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportContract Advisory No. 4
… Corrective Action for Contract Transactions Created in the Statewide Financial System with Invalid Business Unit and … of those combinations are valid for use in creating contracts. New contracts (Amendment Sequence “0”) created in …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideState Comptroller DiNapoli Releases School District Audits
… efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment ($8,512), or for … balance, it increased to approximately 26%, as of June 30, 2021, exceeding the 4% statutory limit. Despite reporting … the real property tax levy by 6.8% from 2017-18 through 2021-22 and levied more taxes than needed to fund operations. …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… were impacted more severely than those throughout the rest of the state during the entire year. Because the city was hit … the second quarter, compared to 19 percent for the rest of the state, and double-digit declines continued in the … DiNapoli said. “Local governments depend heavily on sales taxes as a major source of revenue, but as New …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020Comptroller DiNapoli Releases School Audits
… A delay in state aid reimbursements for the Tuscarora Indian School has caused cash flow problems for the district. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… A delay in state aid reimbursements for the Tuscarora Indian School has caused cash flow problems for the district. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… $914,291 (99 percent of total collections remitted to the business office) were late. Sag Harbor Union Free School …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… Anthem Blue Cross (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the Empire Plan and to … which are drugs administered by health care professionals in a hospital or facility setting. A prior audit, issued in … have other third-party health insurance (TPHI) in addition to Medicaid, fee-for-service (FFS) providers are …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfProperty Tax Cap for School Districts Webinar Presentation
Please join us as we provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-school-districts-02-09-2022.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfLinkNYC Program Revenues and Monitoring (2019-N-5)
To determine whether New York City received all revenues specified in the contract terms and whether the Department of Information Technology and Telecommunications monitored the contract to ensure that Links were installed and maintained to ensure user privacy and Link availability according to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n5.pdfLocal Sales Taxes in July-September 2021 Up 20 Percent Compared to Same Quarter in 2020 - New York City Collections Near 2019 Pre-Pandemic Levels
Local government sales tax collections totaled nearly $5.2 billion in the third quarter of 2021, up $861 million (20 percent) compared to the same period last year. Every region in the State, including New York City, experienced robust growth in sales tax revenue.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-up-20-percent-in-july-september-2021.pdfComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Capital Region BOCES , Skaneateles Central School … the Tuckahoe Union Free School District . “In an era of limited resources and increased accountability, it’s … spent appropriately and effectively.” Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 unrestricted fund balance exceeded the statutory limit. West Buffalo Charter …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … County) The district's budgets included appropriated fund balance that was not used as planned to fund operations. As a result, the unrestricted fund balance increased to almost $2.26 million, or 17 percent, of …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 2089
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … year 2023 is $22,028.01. Affected Employees Tier 5 members of ERS Plan Type 87 and TRS Plan Type 86 are affected. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023