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Opinion 2000-10
… General Municipal Law. This is in reply to your request for our opinion regarding the financial implications of a … that the opinion expressed herein relates solely to the application of the proceeds under State statutes and agreements. Any questions that may arise regarding the application of the Internal Revenue Code or regulations …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Identifying Fiscal Cliffs in New York City’s Financial Plan
… updated December 23, 2024 PDF Version Recent updates to New York City’s financial plan include one-time funding for … 90 percent of the City’s planned expenses (as of the FY 2025 Adopted Budget). The tool includes both City and federal … $8.7 million annually beginning in FY 2023 to maintain contract levels for parental representation in child abuse …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planNew 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.pdfState Comptroller DiNapoli Releases Audits
… established by the Federal Railroad Administration. Queens County District Attorney’s Office: Oversight of Persons …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… to ensure that adequate controls over timekeeping and payroll processes are in place. In addition, DHS is also …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersOversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programState Comptroller DiNapoli Releases Municipal & School Audits
… physical inventory. Fairport Central School District – Payroll and Employee Benefits (Monroe County) District …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… for the $895 in cash that was remitted for the four-hour Craft Beer Fest the day of the event, officials could not … attended the event. Town of Johnsburg – North Creek Water District Charges (Warren County) Town officials did not … information (PPSI) by developing and communicating a comprehensive acceptable use policy to business office staff. …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… of accounts receivables Agency initiated bank transfer of moneys from agency sole custody bank accounts … the time of deposit. Legislation that creates a specific fund and SFL §4(6) regarding the authorization to deposit … of State Accounting Operations (BSAO). See Section 2.A – Direct Journal Payment of this Chapter. Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Auditors reviewed the district’s general fund budgets for the 2012-13 through 2014-15 fiscal years and found that … expenditures were less than the budgeted appropriations for each fiscal year. The board overestimated expenditures by …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… The New York Daily News published an op-ed from New York State Comptroller Thomas P. DiNapoli today … the challenges that lie ahead. The full op-ed is below: In the last 20 years, New York City has had to recover from a … of the fundamental challenges of the last year, and the many lessons of years past, in an economic and physical …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadOpinion 94-12
… lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a portion of its vacant land with a not-for-profit … of the property and soliciting price quotations from several prospective lessees or obtaining a professional …
https://www.osc.ny.gov/legal-opinions/opinion-94-12DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… an unauthorized revolving loan program, using its own funds, to finance a portion of the cost of projects. The IDA … totaling nearly $9.6 million that were financed by its own funds. There is no formal process to compare current and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… New York State Comptroller Thomas P. DiNapoli today announced that a coalition of 11 state and local Comptrollers and Treasurers is calling on the … Fitzgerald, Illinois State Treasurer Michael Frerichs, Maryland State Treasurer Nancy Kopp, New Mexico State …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… literacy reportedly not having 3 months of emergency funds vs. 58% for those with lower financial literacy. Similarly, … only the minimum balance within the previous 12 months, vs. 46% for those with lower financial literacy. In 2021, New …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… for asylum seekers and strong revenue, largely from growth in business and property tax collections. But potential … policy shifts have led to a steady reduction in the number of asylum seekers entering and remaining in the city’s care …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueDiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… Ross previously pled guilty to Grand Larceny in the Third Degree (a class D felony), Money Laundering in the Third Degree (a class D felony) and Criminal Tax Fraud in the Third Degree (a class D felony). As part of his guilty plea, Ross …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… several aspects of the program, including the use of state funds to support survivors. Auditors found only 39% of funds allocated to 11 providers was used as of June 2024 – …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… ). Background New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan … for operating the subways and most of the public bus service throughout New York City, and MTA Bus provides …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followState Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… degree after she allegedly pocketed her deceased mother's pension totaling $60,285 to pay cellphone bills, a car loan, … appeared in Mount Vernon City Court on Thursday. The case is being prosecuted by the Westchester County District Attorney's office. Rose's scheme was exposed by DiNapoli's office, which revealed that …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-payments