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A Profile of Agriculture in New York State, August 2019
New York farms generated $5.7 billion in gross income in 2017, up more than 23 percent from a decade earlier.
https://www.osc.ny.gov/files/reports/special-topics/pdf/agriculture-report-2019.pdfOversight of Mental Health Education in Schools (2020-S-63)
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfNightlife Noise Complaints in Chinatown & the Lower East Side
This data represents 2015 311 Service Requests downloaded from NYC Open Data.
https://www.osc.ny.gov/files/press/pdf/nyc-nightlife-noise-complaints-map.pdfHousing Affordability in New York State, March 2014 - Spanish
Según datos de la Oficina del Censo de los Estados Unidos, en el período 2000-2012 se incrementó el porcentaje de hogares del Estado de Nueva York, tanto de pro
https://www.osc.ny.gov/files/reports/special-topics/pdf/housing-affordability-2014-spanish.pdfSelected State Agencies’ Roles in Financial Literacy (Follow-Up) 2024-F-7
To assess the extent of implementation of the five recommendations included in our initial audit report, Selected State Agencies’ Roles in Financial Literacy.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f7.pdfLocal Government Management Guide: Shared Services in Local Government
Local Government Management Guide: Shared Services in Local Government
https://www.osc.ny.gov/files/local-government/publications/pdf/shared-services-in-local-government.pdfBroadband Availability, Access and Affordability in New York City
The shift to work and schooling from home during the height of the COVID-19 pandemic highlighted high-speed internet access as a household necessity countrywide, as well as across New York State.
https://www.osc.ny.gov/files/reports/pdf/report-20-2025.pdf2023 Year in Review: Navigation Change—Preparing for the Future
A look back at some of the initiatives and major accomplishments of the Office of the New York State Comptroller in 2023.
https://www.osc.ny.gov/files/reports/pdf/2023-year-in-review.pdfEMC 2025 Letter of Support - 100 Women in Finance
A letter of support from 100 Women in Finance
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/100wf-nyscrf-letter-of-support.pdfFiscal Stress Monitoring System – 2022-23 School Districts in Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 12/29/2023) from ST-3 reports submitted by school districts to the State Education Department.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-stressed.pdfFiscal Stress Monitoring System – 2023-24 School Districts in Stress
Fiscal Stress Monitoring System – 2023-24 School Districts in Stress
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2024-schools-stressed.pdf2024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
A look back at some of the initiatives and major accomplishments of the Office of the New York State Comptroller in 2024.
https://www.osc.ny.gov/files/reports/pdf/2024-year-in-review.pdfThe Cost of Living in New York City: Food
In 2022, the food price index in the New York City metropolitan area grew 8.8 percent from 2021, the highest growth in over 40 years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2026.pdfOpinion 2001-6
… of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless … a personal computer, facsimile machine and refrigerator for fire department use. You ask whether a volunteer fire … personal computer, a facsimile machine and a refrigerator for department use. Sections 9104 and 9105 of the Insurance …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Opinion 90-12
… orders submitted to a county treasurer under CPLR 2607 for the payment out of moneys paid into court. CPLR 2607 … in CPLR 2607 requiring a copy certified by a court clerk. For the reasons set forth below, we believe that an … that every provision of a statute was intended for some useful purpose ( Travelers' Ins. Co. v Louis Padula …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 94-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … both abutting and non-abutting property owners if it is determined that all of such property owners are benefited … improvement could be imposed on a class of property owners who are not full participants in the process of authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 89-24
… officers (see General Municipal Law, §800[4],[5]). For this purpose, a "contract" includes any express or … an interest in any contract between the school district for which he serves as a board member and his counselling and … the individual's position as president of, and negotiator for, a local teacher's association in another school district …
https://www.osc.ny.gov/legal-opinions/opinion-89-24State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Condition (Nassau County) The board adopted budgets for fiscal years 2011-12 through 2014-15 that appropriated a … the lack of adequate oversight of the payroll clerk’s work increases the risk that errors or irregularities could occur …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… new sources of income, or other financial support, to pay for additional debt service. The President’s proposed … pay operating expenses. It now can no longer afford to pay for the debt service on $9.8 billion in debt it had planned to issue for the transit and commuter rail portions of its capital …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-program