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Clifton Park Water Authority – Water Charges (2015M-247)
… Purpose of Audit The purpose of our audit was to review the … benefit corporation that was established in 1990 under New York State Public Authorities Law to acquire, construct, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… State 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 … York State Comptroller Thomas P DiNapoli released a report today on the industry in the state that calls for …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingOpinion 89-52
… SERVICE -- Regional Coordination (establishment of county office to coordinate training) COUNTIES -- Powers and … medical service providers) LOCAL LAWS -- Preemption (county coordination of emergency medical service training) … A county may establish the position of emergency medical services coordinator provided that the responsibilities of …
https://www.osc.ny.gov/legal-opinions/opinion-89-52DiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… Montgomery County District Attorney Christina Pearson, and New York State Police Superintendent Steven G. James announced the arrest of MaryBeth Shults, the former … the Chamber. “Instead of helping small businesses grow and thrive in her community, Shults allegedly helped herself …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State Department of Taxation and Finance (DTF). As State tax returns are received and processed by DTF, the taxpayer … on the income of corporations doing business, employing capital, owning or leasing property, maintaining an office, … §471-a. Other Taxes – Uncategorized 30401 Real Property Gains – Article 31B Residual collections from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… Czajka, and the New York State Police today announced the arrest of Barbara Henry, the Village of Chatham’s former … her own health insurance premiums. This is the second arrest of a village official stemming from the joint … State Police Acting Superintendent Kevin P. Bruen. “The arrest of this individual sends a strong message that we will …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageOversight of Selected Aspects of Traffic Controls (Follow-Up)
… our initial audit report, Oversight of Selected Aspects of Traffic Controls (Report 2018-N-6 ). About the Program The … and over 315,000 street lights. This includes conducting traffic control studies at intersections, approving traffic controls (including traffic signals and multi-way …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followComptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … the Office of the New York State Comptroller, and the Attorney General’s Office revealed Ms. Noel’s theft of cash … the public’s money. I thank the New York State Police and Attorney General Schneiderman for following up on our …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnamDiNapoli: NYC Tax Collections Stronger Than Anticipated
… development could trigger an economic setback, Mayor de Blasio and the City Council have increased the city’s … while the city’s economy will slow during the financial plan period, growth remains strong, increasing the likelihood …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… special items according to the terms of its contract with Long Island Health Network and, if not, whether Empire … by standard fee schedules. Under Empire’s contract with Long Island Health Network (LIHN), which covered ten hospitals on Long Island, Empire paid about $180.5 million for 158,305 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… $6,620 in excess staffing; $5,656 in bonuses; $5,259 in auto allowances; and $560 in personal service-driven …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… deficiencies in the areas of monitoring and documentation. Port Authority of New York and New Jersey: Real Property Dispositions (2015-S-73) The Port Authority follows an Administrative Instruction (AI) …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsNYS Common Retirement Fund Reports Third Quarter Results
… Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2021-22 was 4.74% for the … P. DiNapoli. It ended the quarter with an estimated value of $279.7 billion. “A strong third quarter kept our state … to come.” The Fund's estimated value reflects benefits of $3.62 billion paid out to retirees and beneficiaries …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsDiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
… State Common Retirement Fund has committed $50 million to a private equity fund managed by Hamilton Lane aimed at … Fund, announced today. “The state pension fund continues to help New York’s small businesses expand and excel,” DiNapoli said. “We’ve joined with major banks to provide the financing New York’s start-up companies need …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and … reopened and progressed from Phase 1 (June 8) to Phase 4 (July 20), employment grew, reaching nearly 309,000 jobs by … U.S. Small Business Administration; U.S. Census Bureau County Business Patterns, 2018; OSC analysis Retail Sector: …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19DiNapoli Releases October State Cash Report
Yeartodate state tax collections of $384 billion were $144 million lower than projected in the most recent Financial Plan update but more than $16 billion above initial projections from the Enacted Budget Financial Plan
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportTown of Stratford – Supervisor’s Records (2013M-11)
… (OSC) was supported by the accounting records. We did not find evidence in the 2011 and 2012 Board minutes that the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Lee – Financial Management (2025M-63)
… fund balances? Audit Period December 31, 2021 – April 25, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which … services during times of uncertainty. It is a town board’s (board) responsibility to determine what is a reasonable …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Opinion 99-8
… of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for subscription to … St Comp No 98-14, p 35 and citations therein). Here we find no general laws or provisions of the Constitution that … intended to preclude the adoption of local laws in this area. In particular, we note that the provisions of FOIL …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Otisco Fire District – Financial Activities (2025M-42)
… were provided to the Board? Audit Period January 1, 2023 – February 4, 2025 Understanding the Program The Board is … financial management procedures and issued a report in February 2017 1 that identified certain conditions and … financial management procedures and issued a report in February 2017 that identified certain conditions and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42