Search
Opinion 96 - 11
… town board to submit proposition to voter approval on own motion) REFERENDUM -- Permissive (need for when selling town real property); (on town board motion in lieu of petition) TOWN BOARD -- Powers and Duties … for sale of real property to referendum on board motion) TOWN LAW, §§64(2), 94: A town board, on its own …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… in New York City were nearly at a complete recovery, as visitor spending and tax revenue have surpassed pre-pandemic …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… The purpose of our review was to assess the Port Jervis City School District’s (District’s) progress, as of March 2025, in implementing our recommendations in the audit report Port Jervis City School District – Financial Condition (2022M-152), … The purpose of our review was to assess the Port Jervis City School Districts Districts progress as of March 2025 in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fTown of Hyde Park - Payroll and Time Records (2018M-225)
Determine whether the Towns payroll and time records were accurate
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement of professional … that provides refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North Valley … or detailed Board resolutions for these professionals to establish the services to be provided or the basis for …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Village of Hewlett Bay Park – Financial Management (2022M-30)
Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic budgets, and monitored and effectively managed the fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hewlett-bay-2022-30.pdfHyde Park Central School District - Fixed Assets (2019M-103)
Determine whether District officials ensured that fixed assets were properly recorded, accounted for and disposed of.
https://www.osc.ny.gov/files/local-government/audits/pdf/hyde-park-2019-103.pdfPark Accessibility for People With Disabilities (Follow-Up) (2024-F-13)
To assess the extent of implementation of the seven recommendations included in our initial audit report, Park Accessibility for People With Disabilities (Report 2021-N-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f13.pdfState Contract and Payment Actions in March
… In March, the Office of the State Comptroller approved 1,693 … Inc. for Caledonia Fish Hatchery improvements in Livingston County. Office of General Services $7.2 million … to the entrance of the Riverview Correctional Facility in St. Lawrence County. $6.4 million with Bette & Cring, LLC …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-marchState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved 1,898 contracts for state agencies and public authorities valued at $33.9 billion and approved … In December the Office of the State Comptroller approved 1898 contracts for state agencies and public authorities valued at $339 billion …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberState Contract and Payment Actions in March
… In March, the Office of the State Comptroller approved 1,696 contracts for state agencies and public authorities valued at $2.3 billion and approved … In March the Office of the State Comptroller approved 1696 contracts for state agencies and public authorities valued at $23 billion and approved …
https://www.osc.ny.gov/press/releases/2021/04/state-contract-and-payment-actions-marchDiNapoli Announces State Contract and Payment Actions for April 2014
… Approved a $9.7 million contract with ALAC Contracting Corp. for bridge rehabilitation at Patchogue Road over the … agreement with the New York State Urban Development Corp. to operate and maintain the Buffalo Harbor State Park. … of Temporary and Disability Assistance grant to Círculo De La Hispanidad. Major Payments Approved Tax Refunds Approved …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014DiNapoli Announces Latest Fiscal Stress Scores
… fiscal stress in FYE 2024 also received a designation in 2023. This includes the cities of Albany, Little Falls, and … designated in fiscal stress increased from 6.8% in FYE 2023 to 8.5% in 2024, it was still well below the … in Stress for Fiscal Year Ending 2024 Municipalities Who Did Not File in Time or Filed Inconclusively Excel …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresFinancial Condition and Selected Expenses (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, Financial … Franchise Agreement with New York State, a percentage of Resorts’ Video Lottery Terminal (VLT) revenues is to be … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Purpose of Audit The purpose of our audit was to examine the effectiveness of internal controls over selected financial activities for … City of Beacon Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mSecurity Over Electronic Protected Health Information (Follow-Up)
… Purpose To determine the extent of implementation of the four … a highly developed information security program to protect the electronic protected health information (ePHI) … our testing, we found the Institute had taken many steps to safeguard its ePHI and meet Health Insurance Portability …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followDiNapoli Releases Bond Calendar for June and July
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York state, New York City and their major public … and reofferings as follows: $4.52 billion scheduled for June, $1.6 billion of which is for new money purposes and … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for New York state New York City …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julySecurity Over Electronic Protected Health Information
… Purpose To determine whether the Roswell Park Cancer Institute (Institute) is properly safeguarding its … March 6, 2015. Background The Institute is a comprehensive cancer treatment and research complex located in Buffalo, New … To determine whether the Roswell Park Cancer Institute Institute is properly safeguarding its ePHI …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationSelected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Thruway Authority's discretionary spending complied with Authority guidelines and was reasonable, adequately supported, and properly approved. Our audit covers the period from January 1, 2010 through December 31, 2012. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Selected Aspects of Discretionary Spending
… identifying discretionary costs that are appropriate and dollar thresholds for each. In addition, the policies should … identified appropriate discretionary spending, permissible dollar thresholds, necessary justifications, and required … of such costs, the required written justification, the dollar thresholds where appropriate, and the formal approvals …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending