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Determination of Residency for Tuition Purposes

… states that a person does not acquire a State domicile only by being physically present in the State for the sole …

https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposes

Focus on Facts

… and Opportunities, September 2023 New Federal Dollars for Broadband Deployment, July 2023 Making Strides on … December 2023 “Nation’s Report Card” Underscores NY’s Need for Academic Recovery, March 2023 Agriculture & Markets / … Accessibility, August 2023 NYC/DPR, Park Accessibility for People with Disabilities, March 2023 Environmental …

https://www.osc.ny.gov/focus-on

Identifying Fiscal Cliffs in New York City’s Financial Plan

… cliffs. Last updated December 23, 2024 PDF Version Recent updates to New York City’s financial plan include one-time … Comptroller (OSC) examined fiscal years FY 2022 to FY 2026 and created this tool to itemize the City programs that … Unaddressed Fiscal Cliffs from FY 2024 With the last updates to the FY 2024 budget included in the June 2024 …

https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-plan

Comptroller DiNapoli Releases Municipal Audits

… duties are not segregated and village officials do not provide adequate compensating controls, such as … officials did not have specific criteria to document how they arrived at their decisions when approving or denying … County) The treasurer has not filed the district’s annual update documents (AUD) with the Office of the State …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2

Former Lake George Watershed Coalition Director Sentenced to 8-24 Years for Stealing Nearly $250,000 in State Grant Funds

… State Comptroller Thomas P. DiNapoli and Warren County District Attorney Jason Carusone announced … Lake George Watershed Coalition, was sentenced today in Warren County court to 8-24 years in prison after a jury … and organizations surrounding Lake George including Warren County, the towns of Queensbury and Bolton and the …

https://www.osc.ny.gov/press/releases/2020/09/former-lake-george-watershed-coalition-director-sentenced-8-24-years-stealing-nearly-250000-state

DiNapoli: NYC Financial Plan Improved From June

… New York City’s fiscal year (FY) 2023 budget is projected to rise to $109.4 billion (adjusted from … FY 2023. Some items not reflected in the city’s projected budget gaps are also notable. For example, the city assumes … These costs will build over time, contributing to larger budget gaps in FY 2025 ($4.6 billion) and FY 2026 ($5.9 …

https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-june

DiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues

… ways to improve infection control practices and nursing home surveys, among other recommendations. Status : Partially … were made. They compared DOH’s publicly reported nursing home resident deaths from COVID-19 as of May 16, 2023, to its … of COVID-19 information. It has appointed a new leadership team at DOH, who have restructured the flow of information. …

https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issues

Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)

… were for preventive maintenance. We determined that only 172 of the 768 tickets documented maintenance as …

https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-follow

DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession

… same purpose. In addition, residents of Yonkers pay the only local income tax in the state outside of New York City. …

https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recession

State Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds

… Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of … documentation to show critical problems were corrected. “Adult care facilities across the state have a responsibility … then vulnerable residents could be left at risk.” Adult care facilities are primarily home to the elderly who …

https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-finds

DiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters

… The state and city agencies in charge of overseeing food services at homeless shelters in New York City were lax in inspecting them and did not check if food service workers were tested for tuberculosis (TB), according to an audit released today by New York State Comptroller …

https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-shelters

Opinion 2003-7

… trust, park land trust moneys, as a rule, may be expended only to acquire additional park land or to construct, …

https://www.osc.ny.gov/legal-opinions/opinion-2003-7

DiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead

The New York Daily News published an oped from New York State Comptroller Thomas P DiNapoli today warning New York Citys leaders to safeguard the citys finances against the challenges that lie ahead

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-ahead

DiNapoli: NYC Immigrant Workforce Below 2015 Peak

… self-employed population whereas nationally, they made up only 23% in 2023. DiNapoli recommended: The city do more to …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peak

Employment Recovery Is Slow for New Yorkers with Disabilities

… dating back to 2009. 3 In contrast, the ratio declined by only 0.5 percentage points in New York in 2020 and has …

https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilities

NYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction

… out unused vacation time since 2004, an option that was only available to employees who resigned or retired. Before …

https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addison

DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble

… as a second language. As of Jan. 15, 2020, there were 391 licensed proprietary schools — 357 private career schools … York. SED can refund students tuition, in some cases of school closures, through its Tuition Reimbursement Account … to reviewing these documents, SED conducts inspections at licensed schools to review records they are required to …

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-trouble

New York’s Economy and Finances in the COVID-19 Era (March 18, 2021)

… March 18, 2021 Edition Economy Four Out of Five Small Businesses in NY Continue to Report a Negative Overall … year since the onset of the COVID-19 pandemic, New York’s small businesses continue to suffer, even as the economy … and employment growth resumes. Seventy-eight percent of small businesses (with less than 500 employees) surveyed …

https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021