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Andes Central School District - Cafeteria Operations (2019M-26)
Determine whether District officials properly managed cafeteria operations
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Opinion 88-57
… guarantees (24 Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Wall Street Profits Up in 2016
… increasing by 21 percent, while the average bonus paid to employees in New York City’s securities industry increased by 1 percent to $138,210, according to an estimate released today by New York State Comptroller … 2016 increasing by 21 percent while the average bonus paid to employees in New York Citys securities industry increased …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016Opinion 88-64
… HOUSING AUTHORITIES -- Officers and Employees (employee health and dental benefits) PUBLIC OFFICERS AND EMPLOYEES -- Compensation … to its employees by participating in a self-insured plan operated jointly by the city for which the authority was … Law 99 authorizes a municipal housing authority to provide health and dental benefits to its employees by participating …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 90-26
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … on the proposed installation of sprinkler systems in fire district buildings exceeds the estimated maximum cost for … St Comp No. 79-919, p 214). There have been no subsequent judicial decisions or statutory amendments which would cause …
https://www.osc.ny.gov/legal-opinions/opinion-90-26DiNapoli: Central New York Economy Slowly Improving
… The Central New York economy is starting to rebound from the Great … according to a profile of the region released today by New York State Comptroller Thomas P. DiNapoli. The report, … average and the loss of some large employers. “Central New York’s post-recession economy is in transition,” DiNapoli …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingNew York City Budget Balanced But Economic Risks Have Grown
… (FY) 2019 with a surplus of $4.2 billion, according to a report released today by State Comptroller Thomas P. … could require additional support from the city. Read the report , or go to: … year FY 2019 with a surplus of $42 billion according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownMedicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… Objective To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to providers. The audit covered the period from April 2024 … To determine whether the Department of Healths eMedNY system …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024DiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… remains well below 2019 levels, the MTA has restored subway and bus service to encourage ridership and economic … 40% that the MTA had expected in its budget. Starting in 2025, the MTA will face growing budget gaps. That year it … that $500 million gap could grow and even double. After 2025, federal funding will have been used up, resulting in …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandComptroller DiNapoli Releases State Audits
… was effectively and efficiently combating prescription drug diversion and abuse in New York state, in large part … to ensure its resources are used effectively to stem drug diversion and abuse through a range of efforts, from … Diversions for Maintenance and Capital Projects (2014-F-10) An initial report issued in July 2011 determined that …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… almost doubled that for the same period last year (1.9%) and was nearly the same as the average growth rate for the … revenues may become less predictable as local communities weather federal policy changes, inflation and other economic … these uncertain times.” Findings from DiNapoli’s report on sales tax collections in the first half of 2025 include: …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearTown and County Special Districts and Town Improvements
… the State Comptroller if the cost to the typical property is above the OSC-calculated average estimated cost threshold. … about the date of publication to the address listed below. It should be sent no later than 14 calendar days after publication. This notice allows us to accurately …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsShort Term Interest Pool (STIP) Increase
… Signed into law on November 20, 2015 as Chapter 455 of the Laws of 2015 – A.7509 (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is permitted to hold in indebtedness of certain agencies, … Allows for an increase in the dollar amount the Comptroller is permitted to hold in …
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increaseOpinion 2006-2
… or extension pursuant to the procedures in article 12 of the Town Law (§190 et seq .), or upon town board motion … requirements pursuant to the procedures in article 12-A of the Town Law (§209-a, et seq .). Under both articles 12 and 12-A, a public hearing is required and, in certain …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Fuel Purchases (2014-S-20)
We audited whether the Authority is purchasing the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s20.pdfDiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… The state Department of Labor (DOL) does not investigate overtime complaints by … employers are complying with the law. The Department of Labor needs to do a better job investigating complaints from … The state Department of Labor DOL does not investigate overtime complaints by nurses …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesOpinion 95-27
… attributable to court orders or judgments) EDUCATION LAW, §3604(5): Commencing January 1, 1996, adjustments in the … or judgment. You ask whether the provisions of Education Law, §3604(5)(b), as added by chapter 82 of the Laws of 1995, … are attributable to court orders or judgments. Education Law, §3604(5)(a) provides, in relevant part, that all errors …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Local Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real … tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes … tax revenues are the largest source of revenue for local governments In local fiscal years ending LFY in 2021 …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… are made to vendors, including sub-recipients, before the vendors have disbursed their own funds. The funds received from the State are often deposited into an interest-bearing … are made to vendors including subrecipients before the vendors have disbursed their own funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsDiNapoli: Financial Viability of OTBs in Jeopardy
… Native American casinos offering slot machines and table games, casinos in neighboring Connecticut, New Jersey and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardy