Search
Opinion 89-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) ACTIONS …
https://www.osc.ny.gov/legal-opinions/opinion-89-5State Comptroller DiNapoli Releases Municipal Audits
… Officials continued the practice of using debt to pay for recurring costs. The review determined the city’s …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsTown of Lewis – Records and Reports (2025M-17)
… 30, 2024 Understanding the Program The Supervisor, as chief fiscal officer, is responsible for receiving, … for New York State and Local Employees’ Retirement System (NYSLRS) contributions and workers’ compensation insurance … balances did not agree with the general ledger cash or investment balances at month-end. Had the Board ensured bank …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17DiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… security payments from her deceased mother-in-law’s bank account, State Comptroller Thomas P. DiNapoli, U.S. Attorney … $450,000 in retirement benefits from the deceased’s bank account. Her selfish actions were criminal, and this sentence … As her caretaker, she had access to Minnie Smith’s bank account. After her mother-in-law died, Sandra Smith kept the …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysApproved State Contracts and Payments for August 2017
… booking services. Deferred Compensation Board: the New York State Deferred Compensation Plan $90.1 million with … $10.9 million with Everbridge Inc. for replacement of the NY Alert mass notification system. $2.2 million with … for Soraa, Inc. to build out and equip an 82,500 square foot LED lighting manufacturing facility in Dewitt, …
https://www.osc.ny.gov/press/releases/2017/09/approved-state-contracts-and-payments-august-2017Approved State Contracts and Payments
… million with Barrett Paving Materials Inc. for asphalt and concrete milling and paving on I-81 in Jefferson County. $4.8 … with Intercounty Paving Associates LLC for asphalt and concrete milling and paving, Taconic State Parkway in East … and rail assistance program, Travis Industrial Track, NYC. $1.2 million to Adirondack Transit Lines Inc. for the …
https://www.osc.ny.gov/press/releases/2017/10/approved-state-contracts-and-paymentsUse, Collection, and Reporting of Infection Control Data
… as necessary to establish a foundation to adequately address public health emergencies in furtherance of the …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataOpinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of duties in connection with) REAL PROPERTY TAX LAW, §554; COUNTY LAW, §§369, 577, 600: If the office of county auditor or …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Review of the Financial Plan of the City of New York - July 2012
One year ago, New York City projected a budget gap of $4.6 billion for FY 2013 and out-year gaps that reached $4.9 billion.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2013.pdfPrompt Payment Interest Report FY 2022-2023, May 2023
For State Fiscal Year (SFY) 2022-23, agencies paid vendors $4,087,280 in interest, an increase of $3,081,904 (approximately 307 percent) from SFY 2021-22.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2022-23.pdfMoving In or Moving Out? New York State Personal Income Taxpayer Migration Trends
This report describes recent trends in taxpayer filings between 2015 and 2019, the latest year for which complete tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-migration.pdfAdequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/niskayuna-town-s9-21-11.pdfAdequacy of 2021 Budgets - Town of Elma (S9-21-8)
The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/elma-town-s9-21-8.pdfAdequacy of 2021 Budgets - Town of Bolton (S9-21-1)
The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bolton-town-s9-21-1.pdfAdequacy of 2021 Budgets - Essex County (S9-21-9)
The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/essex-county-s9-21-9.pdfAdequacy of 2021 Budgets - City of Jamestown (S9-21-6)
The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/jamestown-city-s9-21-6.pdfAdequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-riverhead-town-s9-21-13.pdfAdequacy of 2021 Budgets - City of Rome (S9-21-3)
The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-rome-city-s9-21-3.pdfAdequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-smithtown-town-s9-21-14.pdfAdequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-city-canandaigua-s9-21-18.pdf