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New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… New York State Comptroller Thomas P. DiNapoli released a … the United States Attorney for the Northern District of New York, the Federal Bureau of Investigation and the New York State Police. “School districts are struggling to … New York State Comptroller Thomas P DiNapoli released a …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialDiNapoli: Restaurant Industry Critical to New York City's Economy
… delivered nearly $27 billion in taxable sales, but many restaurants and bars have closed or significantly reduced … May compared to a year earlier. “New York City’s bars and restaurants are the lifeblood of our neighborhoods. The … many establishments to close forever,” DiNapoli said. “Restaurants reflect our diversity, employing tens of …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyState Comptroller DiNapoli Releases Municipal & School Audits
… sewer funds. Lastly, the budgets for the 2022-23 through 2025-26 fiscal years did not comply with state law or … which lacked pertinent information. As of Sept. 10, 2025, AFRs were filed between 41 and 1,322 days late. Village …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0New York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… routine financial reports (including budget-to-actual, balance sheet and reconciled cash balance reports) to the Board. The former Supervisor … with our recommendations and indicated that they have plan to initiate corrective action. We conducted this audit …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Village of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended surplus funds for the period June … Village of Lyons Falls Financial Management 2013M393 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Federal Funds to New York City: Title I Grants to Local Educational Agencies
Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-I-grants-to-local-educational-agencies.pdfThe Survivor’s Benefit Program for New York State Employees
… The Survivor’s Benefit Program provides a minimum death benefit to your survivors if you are an eligible New … eligible to receive this benefit if, at the time of your death, you were a full-time employee or officer of New York … meet one of the following requirements at the time of your death: You were on the State payroll for at least 90 days out …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesCity of Lockport – Budget Review (B22-1-8)
New York Office of the State Comptroller, City of Lockport Budget Review 2022
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lockport-budget-review-b22-1-8.pdfCity of Troy – Budget Review (B22-5-7)
New York Office of the State Comptroller, City of Troy Budget Review 2022
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/troy-budget-review-b22-5-7.pdfCity of Newburgh – Budget Review (B22-6-10)
New York Office of the State Comptroller, City of Newburgh Budget Review 2022
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/newburgh-city-budget-review-b22-6-10.pdfTown of Locke – Financial Condition (2020M-111)
… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The Board did not effectively manage … results during the year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and … whether the Town Board Board effectively managed the Town of Lockes Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Operational Advisory No. 30
… Closed Grants for the Federal Payment Management System (PMS) Guidance : Functionality now exists for electronic … chartfields for the voucher. All refunds for closed PMS grants should be paid using this new procedure effective … to Closed Grants for the Federal Payment Management System PMS …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/30-electronic-refunds-us-dhhsTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and … to the Board. The District’s budgeted appropriations for 2025 totaled $920,505 and the District’s vehicle capital … balance totaled $971,000 as of December 31, 2024. Audit Summary District officials did not establish or adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Improving the Effectiveness of Your Claims Auditing Process – Improving the Effectiveness of Your Claims Auditing Process
… The Office of the State Comptroller OSC has written this guide as a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-processSouth Mountain Hickory Common School District – Financial Management (2022M-49)
… South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated … effective financial management. Key Findings The Trustee and Treasurer did not demonstrate effective financial management. The Trustee and Treasurer: Developed and adopted unrealistic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mRed Hook Central School District – Financial Management (2016M-105)
… each year, excess fund balance levels increased and more property taxes were levied than necessary. The District has … funding needed reserves and reducing District property taxes. Review reserves to determine if the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… that after 16 years of distinguished service, David Peirez is stepping down as Chairman of the Real Estate Advisory Committee (REAC) for the New York … that after 16 years of distinguished service David Peirez is stepping down as Chairman of the Real Estate Advisory …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… today announced the sentencing of the former City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing … a public official to engage in a scheme that defrauded the Mount Vernon Board of Water Supply of more than $300,000 to pay the personal legal expenses of the former Mount Vernon Mayor Richard Thomas and a public relations …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentPine Valley Central School District - Financial Management (2019M-35)
… balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35