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Opinion 90-36
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … by check was within the contemplation of that legislation is reflected in subdivision 2 of section 85 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 89-27
… supervisors who were in office prior to such date, as long as the resolution is consistent with equal protection …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 88-79
… developers in financing economic development projects eligible under the particular federal law without violating … miscellaneous revenue, and to report annually to the U.S. Department of Housing and Urban Development for 5 years … 489 NYS2d 1029 (1985) in which the court held that a city's loan of Federal grant moneys to a private developer to …
https://www.osc.ny.gov/legal-opinions/opinion-88-79State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… records as required by state law. Montauk Fire District – Payroll – Advanced Life Support (ALS) Employees (Suffolk … not reconciling time records before processing payroll enabled three ALS employees to overlap their shifts … of the board, who was responsible for reviewing the payroll, checked the calculations or verified that ALS …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsWaiting for Special Education - June 2008
Each year in New York City, more than 100,000 public and private school children between the ages of 5 and 21 are referred to the NYC Department of Education.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2009.pdfCity of Yonkers - Budget Review (B23-6-6)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/yonkers-city-b24-6-6.pdfIndependent Oversight: OSC's Contract Review Safeguards Public Funds, May 2022
The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of an OSC review.
https://www.osc.ny.gov/files/reports/pdf/osc-contract-review.pdfCity of Yonkers - Budget Review (B21-6-7)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/yonkers-budget-review-b21-6-7.pdfRockland County – Budget Review (B21-6-12)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockland-county-budget-review-b21-6-12.pdfTown of East Hampton - Budget Review (B21-7-11)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2022 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-hampton-budget-review-b21-7-11.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2021-22 through 2023-24
The Office of the State Comptroller (OSC) estimates that the State’s tax revenues will increase by 22.2 percent or $18.3 billion in SFY 2021-22 from the previous year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursement-21-24.pdfCity of Troy – Budget Review (B21-5-10)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/troy-budget-review-b21-5-10.pdfOpinion 92-14
… Corp. , 203 Misc 649, 123 NYS2d 642, (City Court, City of New York, 1952), the court stated that: These six subdivisions …
https://www.osc.ny.gov/legal-opinions/opinion-92-14DiNapoli Releases August State Cash Report
… by $898 million, or 3 percent, from the same period last year to a total of $28.9 billion, according to the state … tax collections for the first five months of the fiscal year were $102.6 million over the Executive’s revised … of the state’s revenue outlook for the remainder of the year.” Through August, total, or All Funds, receipts were …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-august-state-cash-reportDiNapoli Releases January State Cash Report
… of $658.3 million or 1 percent from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. Year to date tax collections were $167.9 million higher than … well underway, and less than two months left in the fiscal year, we're watching closely to see if revenues meet the …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportDiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… Last year, billions of gallons of untreated sewage and stormwater … treated waste into waterways in real time. In state fiscal year 2016-17, sewer system operators reported a total of … and water quality protection over multiple years. This year, the state announced a $65 million effort to study and …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeDiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… organizations (MCOs) for premiums over a more than four year period, according to an audit released today by State … recipients enrolled in Medicaid during state fiscal year 2017-18, about 3.7 million enrolled through NYSOH. DOH, … care organizations MCOs for premiums over a more than four year period according to an audit released today by State …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-paymentsState Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… York is facing great opportunities and challenges in the year ahead. The Governor has put forth an ambitious agenda to … budgets. While revenues have been strong this fiscal year, there are cautionary signs in the economy and it is … York is facing great opportunities and challenges in the year ahead The Governor has put forth an ambitious agenda to …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0DiNapoli: NYC Tax Collections Stronger Than Anticipated
… City is projecting a surplus of $3.5 billion in fiscal year (FY) 2019, which it plans to use to help balance the … a reduction in unneeded reserves in the current fiscal year and higher-than-expected revenues, according to a report … of unanticipated tax collections in the current fiscal year could create an opportunity to further increase the size …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipated