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Foreclosure Update From a Local Government Perspective
This brief focuses on prolonged foreclosure activity in New York State and the challenges facing local governments and communities in the wake of the foreclosur
https://www.osc.ny.gov/files/local-government/publications/pdf/foreclosure0416.pdfPrivacy and Security of Student Data (2021-S-29) 180-Day Response
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s29-response.pdfReport on the State Fiscal Year 2027 Executive Budget
The Executive Budget for State Fiscal Year 2027 comes at a time of unusual fiscal uncertainty, primarily stemming from federal actions that are injecting uncertainty into the economy and disrupting the federal-state fiscal relationship.
https://www.osc.ny.gov/files/reports/pdf/sfy-2027-executive-budget-report.pdfLife Changes: Why Should I Designate a Beneficiary?
… can help. It explains beneficiary designations and how you can change them. For more detailed information about … judicial separation becomes final. For more information on how divorce can affect your benefits, visit our Divorce and … for NYSLRS members and retirees This guide explains how keep them uptodate and why you should …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiaryState Comptroller DiNapoli Releases School District Audits
… wireless security, remote access, online banking, user account management and access rights or backup and … with contracts or board resolutions. In addition, manual adjustments for fingerprint time clock system entries …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsStatus of the Board-Approved Capital Plan For 2005-2011 (Follow-Up) (2013-F-5)
We have followed up on the actions taken by officials of the New York State Thruway Authority (Authority), to implement the recommendations contained in our au
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f5.pdfState Comptroller DiNapoli Statement on MTA 2023 Budget
… 2023 budget : “The 2023 budget adopted by the MTA today is balanced using $600 million in undetermined funding or MTA …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetReport on the State Fiscal Year 2023-24 Executive Budget
The Executive Budget for SFY 2023-24 totals $227 billion, and DOB projects shortfalls in revenues and increases in spending, particularly in Medicaid and school aid, over the financial plan period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2023-24.pdfSchool of Professional Studies – Procurement Card and Travel Card Purchases
… Purpose To determine if the City University of New York (CUNY) School of Professional Studies complied with the pertinent New York State and CUNY purchasing … To determine if the City University of New York CUNY School of Professional Studies complied with the pertinent New York State and CUNY purchasing …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesReview of the Financial Plan of the City of New York
While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.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.pdfState Comptroller DiNapoli Releases Municipal Audits
… totaling $456,597. Buffalo Sewer Authority – Industrial Waste Section (IWS) (Erie County) Authority officials control … treatment plant but do not adequately monitor trucked in waste and ensure that all waste discharged is properly billed and complies with …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 88-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … interest if the agency sells insurance to the village. You state that the village mayor is the vice-president and holder … It should also be noted that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Do Not Call Enforcement Efforts
… consumers to register their personal mobile and landline phone numbers on a central national registry to reduce … in 2001. Initially, New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal … to penalties up to a maximum of $11,000 per violation. The number of Do Not Call complaints has been increasing, both in …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsTompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… are at increased risk of paying more than necessary for goods and services. Specifically: 1,265 of 1,904 devices … the Department did not develop and implement procedures for price accuracy testing. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… are at increased risk of paying more than necessary for goods and services. Specifically: Seven of 123 devices … the Department did not develop and implement procedures for price accuracy testing. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Leading the Way on Climate Investment
… critical to ensuring that the Fund is best-positioned for market changes stemming from the transition. Comptroller … change-related investment risks and pursuing opportunities for the Fund’s investments. Climate Action Plan In 2019, … released a Climate Action Plan that laid out a path for the Fund to address climate risk in its portfolio. The …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to keep track of gift cards received during the holidays. When gift cards aren’t used for five years, their balances … with an existing store account. If the owner’s information is not known to a New York retailer, it will report the card …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsState Comptroller DiNapoli Releases Municipal Audits
… Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and … transactions to limit access to online bank accounts. In addition, auditors found the town accumulated excessive fund balance in various funds. Monticello Joint Fire District – Fiscal …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsYork Central School District – Lead Testing and Reporting (S9-25-19)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … remedial actions on the three outlets as a follow-up test of those water outlets showed lead levels were now below … level. District officials did not report any laboratory test results for Cycle Two, including the results showing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19