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State Comptroller DiNapoli Releases School Audits
… District , Cheektowaga Central School District , Dutchess County Board of Cooperative Educational Services (BOCES) , … Brian Butry at 518-474-4015 or email: [email protected].ny.us . Barker Central School District – Purchasing (Erie County) Auditors tested 43 claims totaling $96,409 to …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Capital Asset Management (Follow-Up)
… is used over a long period of time to be a capital asset. New York State has a significant investment in capital …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followOpinion 2006-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the maximum amount to be expended for establishment of a water district, even though the increased amount will be … the maximum amount to be expended for the establishment of a water district …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-29
… on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village to exchange property with a … property owned by a federal agency and needed for village road building where the federal agency desires an exchange of property rather than an outright sale of its land. This is in reply to your letter in which …
https://www.osc.ny.gov/legal-opinions/opinion-89-29State Comptroller DiNapoli Releases Audits
… Selected Aspects of Collection of Bridge and Tunnel Tolls and Feels (2016-S-64) While TBTA makes efforts to collect unpaid tolls, we found $11.3 million in tolls that were either written off ($5.4 million in OTG …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … over personal, private and sensitive information on college websites, applications and servers and ensure the … spending, public authority financial data and information on 140,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-2
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use general … to be made on behalf of a zone established within a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 92-48
… we concluded in Opn No. 87-71, supra , that when a parcel of real property is purchased with the proceeds of … for a single object or purpose and only a portion of the parcel is sold, the entire proceeds of the sale must be … the outstanding indebtedness issued to acquire the whole parcel. Section 32 of chapter 413 amended section 6-l(2) in …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 91-64
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … are subject to competitive bidding (see 1987 Opns St Comp No. 87-4, p 6; 1981 Opns St Comp No. 81-60, p 62; 1981 Opns St Comp No. 81-103, p 104). To …
https://www.osc.ny.gov/legal-opinions/opinion-91-64DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% growth over the prior six … comprised an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness for Some Revenue … revenues reached an estimated $67 billion in fiscal year FY 2025 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicDiNapoli: State Financial Condition Improving
… more than two dozen changes to existing law affecting tax revenues, but with relatively modest immediate impact …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… under Public Law No: 119-21 at the beginning of July and how they may impact New Yorkers. While the bill made … under Public Law No 11921 at the beginning of July and how they may impact New Yorkers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesAudit Finds Construction Delays in Public Housing Program Across New York State
… Problems with the administration of the public housing modernization program run by New York State Homes and Community Renewal (HCR) have led to years-long delays in projects outside New York City, according to an audit … DiNapoli said. “People living in moderate- and low-income housing should not have to wait years for crucial projects to …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateXI.17 Protest Procedures – XI. Procurement and Contract Management
… the successful bidder is the appealing party in which case a copy of the appeal must be delivered to the original …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… that not only hit the bottom line for taxpayers, but could affect state and local finances in ways that are hard to … Some of the proposals included in the framework could affect New York tax liability, since provisions in New York's …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planState Agencies Bulletin No. 1968
… of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the 2022 … There are two ways to enroll in the 2022 SEFA Campaign: Online Enrollment can be utilized for employees wishing to … for processing the SEFA pledge cards to agencies they service. Non-BSC Hosted Agencies Regarding employees not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignState Comptroller DiNapoli Releases Audits
… Department of Health: Medicaid Program, Managed Long Term Care Premium Rate Setting (2015-S-30) Two managed … of the corresponding impact on the 2013-14 Managed Long Term Care premium rates, auditors estimated the … developed a full and comprehensive plan to deal with the long-term causes of service disruptions, including matters …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… The State Education Department’s (SED) weak enforcement of licensing requirements for non-degree proprietary schools … are stretched, but it must ensure these schools are worthy of a license and are not going to rip off vulnerable New … proprietary schools that provide training in a number of areas, such as business, computer/information technology …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleImplications for the Future – 2022 Financial Condition Report
… The Economic Outlook: Uncertainty Remains As the world faced the third year of the COVID-19 pandemic, its … As the world faced the third year of the COVID19 pandemic its impact …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… The State Fiscal Year (SFY) 2021-22 Enacted Budget Financial Plan shows a remarkable improvement in the state’s financial condition as cumulative four-year budget gaps estimated at $38.7 billion just four months ago … The State Fiscal Year SFY 202122 Enacted Budget Financial Plan shows a remarkable improvement in the …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reserves