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City of Glen Cove– Budget Review (B7-13-16)
… deficit. The unassigned fund balances in these three funds are still expected to remain as deficits. The 2014 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16DiNapoli: 82 School Districts in Fiscal Stress
… classified in “significant stress” were: Hempstead Union Free School District (Nassau County); Sachem Central School District (Suffolk); Wyandanch Union Free School District (Suffolk); West Seneca Central School … Central School District (Herkimer); and Copiague Union Free School District (Suffolk). The Hempstead Central School …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-011024.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-schools-01-12-23.pdfFiscal Stress Monitoring System Upcoming School District Release Webinar Presentation
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-school-districts-01-12-2022.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-010825.pdfXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… statements. The accounting basis determines when the economic consequences of transactions and events are … statement of a proprietary fund focuses on changes in economic resources, much like that of a private-sector … business. Net position is used as a practical measure of economic resources for this purpose. A proprietary fund’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusXIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW New York State reimburses employees for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesStatement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… the needs of the middle-class or the most vulnerable among us. The budget, while cutting taxes for the wealthiest … the needs of the middleclass or the most vulnerable among us …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… and Oneida (8.9% each). Three cities experienced modest decreases in collections, with Auburn and Ithaca seeing a …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023DiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… Collections for counties and cities in July totaled $1.3 billion, or $116 million less than in July 2019. Although …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyCity of Newburgh – Budget Review (B20-6-12)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million from 2023, … communities,” DiNapoli said. “Sales tax growth slowed in 2024, and many counties and cities even experienced declines. … times.” Although annual growth in local collections in 2024 dipped below pre-pandemic lows, quarterly year-over year …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024State Comptroller DiNapoli Releases School Audits
… of the Evergreen Charter School , Farmingdale Union Free School District , Hilton Central School District , … Home Central School District and the West Babylon Union Free School District . State Comptroller DiNapoli has made … verifying they held a valid clearance. Farmingdale Union Free School District – Financial Condition (Nassau County) …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: State Agency Overtime Pay Rose to a Record $716 Million Last Year
… the Department of Corrections and Community Supervision (DOCCS) and the Office of Mental Health (OMH). Together, the …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-state-agency-overtime-pay-rose-record-716-million-last-yearComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … of parkland alienation in 11 municipalities. “In today’s fiscal climate, budget transparency and accountability for … million, or approximately 52 percent of the available fund balance, in its general fund in the 2015-16 proposed budget. …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… (B22-6-9) Auditors found that the significant revenue and expenditure projections in the 2023 proposed budget are … (Orange County) Auditors identified certain revenue and expenditure projections and other matters. The city’s use of …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsHigher Education – 2021 Financial Condition Report
… the year before were 2.0 and 0.5 percent, respectively. Online course enrollment for the State University of New York … academic year from the previous period. The increase in online instruction in 2018-19 academic year was 5.6 percent. … 220,103 students in 2019-20 academic year that enrolled in online instruction, 30 percent attended exclusively through …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationState Comptroller DiNapoli Releases School Audits
… and adhered to an effective payroll process that decreases the risk that errors or irregularities in …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… Local sales tax collections in New York state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of … continue to show positive results, but the lower growth in June bears watching,” DiNapoli said. “The slowdown …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022