As New York State's chief financial officer, State Comptroller Thomas P. DiNapoli oversees the financial practices of government and serves as your voice for fiscal accountability. Comptroller DiNapoli created Open Book New York as way to make government more transparent by 'opening up the books' of State and local governments, so you can see how your taxpayer dollars are spent. For more information on the State Comptroller's fiscal oversight and responsibilities, go to www.osc.state.ny.us.
With Open Book New York you can:
Search Local Government Spending
See how your county, city, town, village, fire or school district gets and spends your money.
Search State Contracts
Look at New York State contracts and see who is doing business with the State.
For more information on State contracting, go to:
Information for vendors, go to: https://www.osc.state.ny.us/vendors/index.htm
Information for state agencies, go to: https://www.osc.state.ny.us/agencies/index.htm
Search State Spending
Get summary State spending data for salaries, travel, utilities, and more.
Two accounting systems maintain State Spending information:
Central Accounting System (CAS) - Data prior to April 1, 2012
The data is reported in 11 major spending categories, including salaries, travel, and utilities.
Statewide Financial System (SFS) - Data after April 1, 2012
This data is provided in 7 major report types:
- Agency/Business Unit
- Fund type
- Major Fund
- Budgetary program
- Budget year
Open Book State Spending provides information on budgetary allocations. The data may not match the information provided in the Office of the State Comptroller's cash reports or the State's financial plan because cash reports:
- are based on all disbursements in a particular period; and
- include accounting adjustments that don't affect the budget.
Search State Payments
Find payments made by the State since April 1, 2012.
State payments data may not exactly match the data reported in the Office of the State Comptroller's cash reports or the State's financial plan because searches provide information on state payments prior to accounting adjustments.
State payments do not include the following:
- Certain payments that the State pays from funds collected in a fiduciary capacity; such as employee withholdings for taxes, insurance or other payroll deductions.
- Payments to individuals whose confidentiality is protected by statute, such as crime victims, court jurors and for tax refund recipients.
- Payments made through an external system such as payroll payments to State employees and Medicaid payments to providers. However, you can obtain total disbursements for these payments from State Spending. You can search it by agency or category of spending.
Search Public Authority Financial Information
Get debt and summary financial information for State and local public authorities.
Public authorities self-report financial information in the Public Authorities Reporting Information System (PARIS), an online data entry and collection system. They use PARIS to comply with various statutory and regulatory requirements. The Office of the State Comptroller does not independently verify the data that authorities enter. Data for years before 2007 was collected in paper form. Some of the data collected prior to the implementation of PARIS is available online and can be accessed through the Public Authority Information page. Data for authorities that have been dissolved, such as the New York State Theatre Institute and the Industrial Exhibit Authority, will only be available for years before dissolution.
Comptroller's Financial Reporting
- Monthly Cash Report: A monthly report that compares current State revenue collections and spending with results for the prior fiscal year, as well as projections in 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.
- 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.
View Other New York Financial Information