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Review of the Financial Plan of the City of New York - December 2012
Mayor Bloomberg revised NYC’s four-year financial plan to reflect a delay in the planned sale of additional taxi medallions caused by legal challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2013.pdfHitting the Limit: The Constitutional Tax Limit and its Implications for Local Governments
New York State’s Constitutional Tax Limit (CTL) restricts the amounts local governments may raise by taxing real estate in any fiscal year.
https://www.osc.ny.gov/files/local-government/publications/pdf/ctl-implications-for-local-governments.pdfMedicaid Program – Medicaid Claims Processing Activity October 1, 2016 Through March 31, 2017 (2016-S-66) 90-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s66-response.pdfMedicaid Program – Medicaid Claims Processing Activity October 1, 2016 Through March 31, 2017 (2016-S-66)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s66.pdfAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… Mortgage Agency (SONYMA) has boosted lending and programs for minority households and economically disadvantaged … homeownership in New York. In 2023, the most recent year for which data are available, White homeownership rates were … Thomas P. DiNapoli. “Homeownership can be a powerful tool for building generational wealth, but many New Yorkers face …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowOpinion 94-8
… with Town Law, §176(4) (see also Town Law, §174[3]), but does not specify any other qualifications for office. We have …
https://www.osc.ny.gov/legal-opinions/opinion-94-8DiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… exceeding standards and safeguarding the pension’s assets on behalf of over 1.2 million members, retirees, and … and beneficiaries. The Fund has a great deal of focus on the fees applied to each individual deal and whether the … meet long-term obligations than its peers, and is able to weather market volatility. The funded status of the Fund is …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalCUNY Bulletin No. CU-414
… the employee’s FICA status is required. A new option of ER FICA Exmpt is now available in the FICA Status field on … in the FICA Status dropdown box on the Job Data page, ER FICA Exmpt, for employees hired under the provisions of … spreadsheets OSC will automatically set the FICA Status to ER FICA Exmpt on all Job Data rows equal to or greater than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-414-hiring-incentives-restore-employment-act-hire-actVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16DiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… Thomas P. DiNapoli today announced employer contributions rates for the New York State and Local Retirement System (NYSLRS) … Thomas P DiNapoli today announced employer contributions rates for the New York State and Local Retirement System NYSLRS for …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26DiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… the arrest of Debra Gabriel, the former tax collector for the Town of Bethel, for allegedly stealing unearned benefits from the state … a false Record of Activities (ROAs) with the town for filing with the State Comptroller. ROAs are documents in … the arrest of Debra Gabriel the former tax collector for the Town of Bethel for allegedly stealing unearned …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudNYSLRS Announces Employer Contribution Rates for SFY 2026-27
… Thomas P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS) … markets along with benefit and salary changes will impact rates for SFY 2026-27,” DiNapoli said. “Our prudent … Thomas P DiNapoli today announced employer contribution rates for the New York State and Local Retirement System …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Selected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… City metropolitan area. The Americans with Disabilities Act of 1990 (Act or ADA) was signed into law to provide people with a … in the same day-to-day activities as everyone else. The Act defines disability as a physical or mental impairment …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followExamples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental … $(5,580,878) $----- $(5,580,878) $----- Public safety 34,844,749 1,198,855 1,307,693 62,300 (32,275,901) ----- … ----- (26,543,650) Total component units $ 34,568,655 $ 4,563,623 $ 3,937,083 $ 11,397 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesDiNapoli: Former Town of Marion Court Clerk Pleads Guilty to Theft
… Police announced today that the former court clerk for the Town of Marion, Eileen Steurrys, pleaded guilty to stealing over $50,000 from the town court. “Ms. Steurrys went to great lengths to try and … Police announced today that the former court clerk for the Town of Marion Eileen Steurrys pleaded guilty to stealing …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-town-marion-court-clerk-pleads-guilty-theftReport on the State Fiscal Year 2019-19 Enacted Budget | April 2018
The State Fiscal Year (SFY) 2018-19 Enacted Budget provides increased funding for education, health care, public transportation and other programs.
https://www.osc.ny.gov/files/reports/pdf/budget-enacted-2018-19.pdfDivision of Investigations: Complaint Form
DiNapoli encourages the public to help fight fraud and abuse. You can report allegations of fraud involving taxpayer money here.
https://www.osc.ny.gov/files/investigations/pdf/investigations-complaint-form.pdfDiNapoli Releases Bond Calendar For First Quarter
… of $4.27 billion include $2.97 billion of new money and $1.30 billion of refundings or reofferings as follows: $1.73 billion scheduled for January, of which $1.59 billion is … for February, of which $379 million is new money and $765 million is refundings. $1.4 billion scheduled for March, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterComptroller DiNapoli Releases Special Education Audits
… In 2013, the state enacted legislation requiring the … reported to SED by every program provider of special education services for preschool children with disabilities … years ended June 30, 2013, auditors identified $655,055 in reported costs that did not comply with SED requirements …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsNYS Common Retirement Fund Announces Third Quarter Results
… York State Common Retirement Fund's (Fund) estimated rate of return for the third quarter ending Dec. 31, 2013 was 5.14 … on emerging opportunities.” The Fund has 37.6 percent of its assets invested in publicly traded domestic equities … quarterly performance reporting by the Fund as part of his on-going efforts to increase accountability and …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-results