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State Comptroller Dinapoli Releases Municipal Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audit was … New York State Comptroller Thomas P DiNapoli today announced the following local government audit was …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditDiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… 2024, while it dropped 0.5 percentage points for the state’s nondisabled workforce. Despite this progress, only 28.8% of … are less likely to graduate high school or earn a bachelor’s degree and tend to have lower rates of labor force … either a personal income tax or corporate franchise tax credit. DiNapoli emphasized the importance of leveraging …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… guilty to felony corrupting the government for the theft of more than $24,000 in auto parts and supplies from the … corrupting the government, grand larceny and criminal possession of stolen property and official misconduct. He pleaded guilty to …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyComptroller DiNapoli Releases Municipal Audits
… addition, the board transferred unavailable funds to its capital reserves, and expended funds from reserves without … the city appears to have budgeted sufficiently for termination salary payments for the 2020-21 fiscal year, … will be sufficient. The city’s proposed budget includes a tax levy of $46.6 million which is $4,136 above the limit …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsParishville-Hopkinton Central School District – Financial Management (2017M-72)
ParishvilleHopkinton Central School District Financial Management 2017M72
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mVillage of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight … The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a population of approximately 3,400. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Freedom – Financial Management (2021M-191)
… did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the Town maintained unreasonable fund balance … funds increased by 45 percent during the past three years to approximately $735,000 as of December 31, 2020, or 69 …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191State Agencies Bulletin No. 1842.1
… assist in fraud detection: Name, NYS Emplid, Last 4 SSN, Phone, Work E-mail, and Home Address. A balance account is … the employee’s SSN. Phone: OSC does not specify what phone number the employee must provide. However, if the phone … direct deposit pay stub. Employees will continue to have access to their paystub using New York State Payroll Online …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18421-updated-direct-deposit-form-nys-employees-ac-2772DiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… report provides taxpayers with a look at the financial and project data reported by local IDAs so they can track their … IDA projects has remained relatively stable, but total project value has been increasing. Average project value over the period increased 76% from $16.5 …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionOpinion 96-23
… are to be construed according to their ordinary and usual meaning. Further, where the words of a statute are clear and … by law to a particular officer, shall be brought in the name of the state. We do not believe that this provision … property or rights for which it is liable, shall be in the name of the town . [emphasis added] Again, this provision …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 88-71
… City of Rochester v Chiarella , 121 Misc 2d 257, 467 NYS2d 948, affd 98 AD2d 8, 470 NYS2d 181). The consideration each …
https://www.osc.ny.gov/legal-opinions/opinion-88-71DiNapoli: Former Town of Minerva Clerk Sentenced to Prison for Embezzling Town Funds
… to the supervisor for the town of Minerva, was sentenced today in Essex County Court to 1 1/3 to 4 years in state … State Comptroller Thomas P. DiNapoli announced today. Green pleaded guilty last month to fourth degree grand … to the supervisor for the town of Minerva was sentenced today in Essex County Court to 1 13 to 4 years in state …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-town-minerva-clerk-sentenced-prison-embezzling-town-fundsReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-21-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2025.pdfDiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… period. Child poverty rates for the region’s counties are near or below the state rate (22.2 percent), however, rates …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This statement illustrates the "net assets" format; the "balance …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… provided for only 59 of the 336 inspections required for snow fighters (large trucks used for snow removal). Key Recommendations Periodically update the … for performing weekly/monthly inspections of snow fighter equipment. 1. Substantial completion refers to a …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… for costs incurred for hiring financial advisors to assist in the development of multi-year budget plans. “Long-term … municipalities to take action by offering them assistance in dealing with a potential impediment to these efforts.” … They can then decide what program funding choices to make in advance, avoiding the need for unpredictable tax increases …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… card balances over to the State Comptroller’s Office of Unclaimed Funds (OUF), where the money can always be claimed. In 2025, … cards you get this holiday season, so they don’t become unclaimed funds,” DiNapoli said. “Also consider taking the …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cards