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New Roots Charter School - Lunch Operations (2019M-73)
Determine whether School officials provided school meals in a cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-roots-charter-73.pdfOpinion 89-53
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients … enactment of chapter 293 of the Laws of 1988, two court cases addressed the question of how foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Selected Aspects of Safety and Security in Subway Facilities
… Chief Security and Safety Officer is mainly responsible for the policy aspect of safety and security across all MTA … and homelessness. MTA’s Office of Security is responsible for protecting all MTA agencies, including Transit, with its … (formerly MTA Capital Construction) is responsible for implementing projects, such as those identified through …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesDiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… The New York City Department of Health and Mental Hygiene (DoHMH) did not … or registered, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit also … The New York City Department of Health and Mental Hygiene DoHMH did not always …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-alwaysTaxes – 2021 Financial Condition Report
… Slightly in SFY 2020-21 from $82.9 Billion to $82.4 Billion In SFY 2020-21, reported New York State tax … and declined 10.6 percent from the previous year. A 24.4 percent growth in personal income tax collections, buoyed …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019 - Interactive Map
… States balance of payments with the federal government in 2019 …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019-interactive-mapOpinion 2004-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to a municipal cooperation agreement authorized by article 5-G of the General Municipal Law (see Insurance Law, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… The State Education Department’s (SED) weak enforcement of … investments — at risk, an audit released today by State Comptroller DiNapoli found. “Lax oversight allowed … both students and taxpayers. Like other agencies, the State Education Department’s resources are stretched, but it …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… “moderate fiscal stress” and four villages as “susceptible to fiscal stress.” “Our indicators show fiscal stress remains … officials are encouraged to continue to be mindful about how budget practices today impact budgetary solvency in the … transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… that allows decision-makers, such as town boards (boards), to set long-term priorities, work toward goals several years … Fund balance and reserve policies provide a framework to help guide budgetary decisions and multiyear plans, and … or a reserve policy. As a result, officials continued to accumulate unrestricted fund balance without defining the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Opinion 2000-5
… are not required by law to be paid into any other fund or account." Highway Law §141 contains requirements with respect … (i.e. town outside village) general fund to a section 141 account having the same tax base. Section 285-a authorizes … moneys from section 141 accounts into any other fund or account (see, e.g., 1984 Opns St Comp No. 84-60, p 76; 24 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5A Question of Balance: Gaming Revenues and Problem Gambling in New York State, November 2020
A Question of Balance Gaming Revenues and Problem Gambling in New York State, November 2020
https://www.osc.ny.gov/files/reports/special-topics/pdf/gaming-report.pdfBoom or Bust? Federal Relief Aid and Local Government Finances in New York State
Boom or Bust? Federal Relief Aid and Local Government Finances in New York State
https://www.osc.ny.gov/files/local-government/publications/pdf/fiscal-cliffs.pdfVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … fiscal year AFRs were prepared and filed as required by New York State General Municipal Law (GML) Section 30. Report the results of the Village’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Opinion 96-2
… 835, 554 NYS2d 269, appeal denied 76 NY2d 714, 564 NYS2d 718; see also McKinney's Statutes, §397). Since the special …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Approved State Contracts and Payments
… clinical services, including $816,000 with Fastaff LLC, $809,000 with Worldwide Travel Staffing Limited and … for 20,000 corporate and other refunds. $31.8 million for 26,000 property tax freeze credits. Department of Agriculture … Court System $16 million to The Legal Aid Society for Law Guardian Attorney for the Child program, Legal Services …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsOpinion 89-12
… to the detriment of the city. . . . Indeed, it would be very difficult to ascertain in any given case whether certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Public Health – 2021 Financial Condition Report
… Pandemic Brings Jump in Medicaid Enrollment Department of Health (DOH) Medicaid enrollment rose by 521,805 (8.4 … requiring one-year extensions of eligibility during the public health emergency. Children and adults represented 75.5 …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthElmira City School District – Capital Projects (2025M-21)
Although District officials complied with competitive bidding requirements and certain aspects of the Districts procurement policies they did not seek competition for two professional service contracts related to the Project
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21XVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… Board of Directors. City University of New York (CUNY) - Senior College Supporting Organizations The discretely presented component units included in the CUNY Senior Colleges’ statements are: the Senior Colleges’ … related services for the benefit of their campus communities. The financial data for these organizations comes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporations