Search
Steuben County – Financial Management (2025M-127)
… corrective action. Appendix C includes our comments on the County’s response. We conducted this audit pursuant to … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix … to Section 35 of the New York State General Municipal Law. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127DiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… Comptroller Thomas P. DiNapoli. The analysis is based on data from his office’s Agency Services Monitoring Tool , … of City Fiscal Year (CFY) 2024, but staffing at the city Law Department (1,396), Fire Department (17,095), … of at least 50% of tracked services. For example, the Law Department saw the number of cases pending in state …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyEldred Central School District – Building Access (S9-26-1)
… set forth in Article 3 of New York State General Municipal Law (GML). Our methodology and standards are included in … GML, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of the Commissioner … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Village of Unadilla – Disbursements (2025M-97)
… forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix … to Section 35 of the New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97Comptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… Thomas P. DiNapoli visited the Nassau County Holocaust Memorial and Tolerance Center in Glen Cove on September 9 to … and an honor to visit the Nassau County Holocaust Memorial and Tolerance Center and learn about their efforts … deserve the utmost praise.” The mission of the Holocaust Memorial and Tolerance Center of Nassau County is to teach …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerXVII.2 Overview – XVII. Lapsing Appropriations
… Account appropriations lapse after close of business on June 30 or the first business day following if June 30 falls on a non-business day. Local Assistance, Community Projects, … Debt Service appropriations lapse after close of business on September 15 or the first business day following if …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… Comptroller Thomas P. DiNapoli released a report today on the industry in the state that calls for improvements in finding an appropriate balance between reliance on revenue generated from gaming activities and problem … noted the COVID-19 pandemic has had a significant impact on gaming revenues. The Division of the Budget projects total …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… be met, and accordingly, requires full funds reservation on all procurement contracts submitted for the State … exceptions are provided in budget bills or consolidated law(s). An exception currently exists for special revenue … OSC prior approval thresholds established in State Finance Law §112 (see XI.2.A Thresholds for additional information). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewRecent Impact of Gaming Expansions on Revenues and Problem Gambling in New York
Recent Impact of Gaming Expansions on Revenues and Problem Gambling in New York
https://www.osc.ny.gov/files/reports/pdf/impact-of-gaming-expansions-on-revenues-and-problem-gambling-in-ny.pdfMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates (2023-S-2)
To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s2.pdfReport on the State Fiscal Year 2020-21 Enacted Budget Financial Plan, May 2020
Report on the State Fiscal Year 2020-21 Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-financial-plan-report-2020-21.pdfMeltdown: The Housing Crisis and its Impact on New York State's Local Governments
Meltdown: The Housing Crisis and its Impact on New York State's Local Governments
https://www.osc.ny.gov/files/local-government/publications/pdf/subprime08.pdfThe Financial Industry Crisis – Impact on the New York State Budget, September 2008
The State Comptroller maintains a close watch over the impact of all economic events for New York State and its local governments, including New York City.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-financial-industry-crisis-2008.pdfComptroller's Preliminary Report on the State Fiscal Year 2013-14 Enacted Budget, April 2013
The Enacted Budget restrains spending growth after several years in which funding for many programs has been reduced or held flat.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-preliminary-2013-14.pdfBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… fire company funds by allegedly taking “advance” payments on company activities and manipulating company bank accounts … ticket and will be arraigned in town of Bradford court on August 1. “Ms. Hamilton exploited her position to take … diligently to expose public corruption and partner with law enforcement to bring offenders to justice and recoup …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsCity of Lockport -- Budget Review (B1-15-20)
… budget for next succeeding fiscal year. Key Findings Based on the results of our limited review, we found the … $400,000. The Common Council will have to adopt a local law to override the tax levy limit. Key Recommendations … the 10 percent increase in water rents before acting on this budget and address the overestimation of water rents …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Putnam County – Court and Trust Funds (2024-C&T-2)
… filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… fiscal challenges.” The latest round of scores is based on 2014 financial information provided to DiNapoli’s office … improve their long-term budget planning was signed into law. The law allows counties, cities, towns and villages identified as …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… message that we will not tolerate those that skirt the law for their own benefit." Alvarez previously served as … 22, 2015 to Oct. 4, 2016. The forms, which were filed on behalf of A&G Early Child Care Community Network Inc., … innocent unless and until proven guilty in a court of law. Since 2011, the Attorney General and State Comptroller …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoContract Participation of Minority- and Women-Owned Business Enterprises
… created under Sections 3300-3321 of the Public Authorities Law, with eight of its 15 directors appointed by the … area. Article 15-A of the New York State Executive Law requires State agencies and public authorities to promote … faith" effort to achieve their goals, and report quarterly on its level of participation to the Department of Economic …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprises