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Adequacy of 2021 Budgets - City of Rome (S9-21-3)
… financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. The City of Rome (City) is one of the local …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … of future financial impacts. The pandemic increases the need for local officials to more closely monitor their …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. The City of Canandaigua (City) is one of the local …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18DiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… OpenBookNewYork.com . “New York’s public authorities play an increasingly influential role in government yet they …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityPermanent COLA
… to contact our Call Center. Sincerely, Thomas P. DiNapoli State Comptroller What is COLA? A COLA payment is an … the retirement benefit you receive from the New York State and Local Retirement System. Once you become eligible … Representatives at any of our consultation sites. A list of these consultation sites is available on our website …
https://www.osc.ny.gov/retirement/publications/permanent-colaDiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft
… warning to others who may consider similar crimes. I thank State Comptroller DiNapoli for partnering with us in this … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 14th floor, …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theftHomeless Outreach Program at the Long Island Rail Road
… Purpose To determine whether the Long Island Rail Road (LIRR) has appropriate oversight and … ( 2016-D-3 ) Metropolitan Transportation Authority – Long Island Rail Road: Management of Unexpected Delays and Events …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadDiNapoli: Investment in Rochester Company Returns $6.7 Million to State Pension Fund
… $6.7 million return, nearly four times the initial investment, and achieved an approximated 21 percent internal … New York State-based companies. “The success of the 5LINX investment is another example of how the In-State Private … percent of the cost of benefit payments has been funded by investment returns. The Fund’s fiscal year ends March 31, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-investment-rochester-company-returns-67-million-state-pension-fundTown of Butler – Financial Management (2024M-119)
… expenditures for the town-wide and TOV funds from 2021 through 2023. Furthermore, the Board did not adopt …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119DiNapoli: Buffalo's Financial Condition Improves
… the oversight of a fiscal control board and increased state aid, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of a …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesResponse to Human Trafficking
… 2024. About the Program Human trafficking is recognized in two main forms—sex and labor trafficking, defined as the use of force, fraud, or coercion to compel commercial sex or labor. Article 10-D of the New York State Social …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingOpinion 88-74
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the same municipalities, either singly or jointly, to contract with the trustees of an historical association for … course of action. June 24, 1988 Cornelius F. Healy Deputy State Comptroller … Whether it is legal for municipalities to …
https://www.osc.ny.gov/legal-opinions/opinion-88-74DiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… fiscal health, according to a report released today by State Comptroller Thomas P. DiNapoli. “H+H’s essential … has required regular subsidization from the federal, state and city governments. The crisis created by the … funding levels, H+H has been working with the federal, state and city governments to update how H+H will receive …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careSelected Aspects of Discretionary Spending
… Fund (Fund) was created in 1962 to expedite the completion of the $700 million master plan for the State University of New York (SUNY). This master plan enabled SUNY to accommodate twice the number of students enrolled (from 53,000 to 106,000). The Fund was …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingDiNapoli Releases Executive Budget Report
… his annual report assessing the proposed Executive Budget, State Comptroller Thomas P. DiNapoli identifies risks and … importance of taking action to address the trajectory of state spending and improve the state’s structural imbalance, …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportVI.2.B Policies/Laws – VI. Budgets
… The authority to segregate funding is derived from various sections of State Finance Law as well as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsUnclaimed Property Relating to Sales Finance Companies and Insurance Premium Finance Agencies
Unclaimed property subject to Section 1313 of the Abandoned Property Law includes any amounts held or owing by a company or agency payable to a person or entity
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/sales-finance-companies.pdfVillage of Bemus Point – Clerk-Treasurer (2022M-38)
Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly deposited, recorded, reported and disbursed Village funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/bemus-point-village-2022-38.pdfMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… Purpose To determine if the Department of State’s Division of Cemeteries sufficiently monitors … 1, 2014 to March 31, 2017. Background The Department of State’s (Department) Division of Cemeteries (Division) … cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the Not-for-Profit …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceOversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdf