As New York State's chief financial officer, State Comptroller Thomas P. DiNapoli is responsible for overseeing the financial workings of government and serving as a voice for fiscal accountability and transparency.

His office is responsible for reviewing and accounting for the State's finances. The Office of the State Comptroller tracks and verifies all financial transactions of the State; invests and authorizes the borrowing of State funds; prepares reports on the financial condition of the State; and reviews the financial and management practices of State agencies.

Since 1926, the Comptroller has served as the taxpayers' independent, reliable source for information on how the State is spending their money.

Open Book New York State Spending Search
Open Book New York State provides the public with spending information for 110 State agencies and public authorities that receive State appropriations. Data is provided for 11 major spending categories, including how much was spent on travel, salaries, utilities, and contractual services. The data is maintained in the State's Central Accounting System, the statewide system through which all financial transactions are processed and accounted for, and is updated monthly. Because the search contains information about spending at the time it occurred prior to any accounting adjustments, it may not exactly match the information reported in the Office of the State Comptroller's cash reports or the State's financial plan.

Comptroller's Financial Reporting
The Office of the State Comptroller produces monthly and annual reports that track the State's spending, economic condition, and trends that could impact the State's fiscal health. These reports include:

• Monthly Cash Report: A monthly report that compares the current State revenue collections and spending with the prior fiscal year, as well as the State's Financial Plan.
• Annual Cash Report: A wide-ranging annual report that provides revenue and spending information for All Funds of the State, with in-depth reporting of State spending by departments and objects of expense.
• Summary Report of Annual Spending and Receipts: A report of major sources of receipts and spending by service functions, which is broken down between State funds and Federal funds.
• Financial Condition Report: An annual report that summarizes State revenue and spending in a user friendly, less technical manner.
• Comprehensive Annual Financial Report (CAFR): The State's audited financial statements, prepared in accordance with generally accepted accounting principles (GAAP).
• Executive and Enacted Budget Reports: Reports that review and analyze the impact of both the proposed executive budget and the final enacted State budget.