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Enacted Budget Report State Fiscal Year 2023-24

Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.

https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdf

Physical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2)

To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2.pdf

Physical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2) 180-Day Response

To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2-response.pdf

Opinion 99-16

… to indemnify custodial bank) GENERAL MUNICIPAL LAW, §10: A town may enter into a custodial agreement under which the … depository bank has requested that the town execute the model security and custodial agreements prepared by the … and Procedures, Appendix E). Paragraph 6(a) of this model custodial agreement provides that the local government …

https://www.osc.ny.gov/legal-opinions/opinion-99-16

DiNapoli Releases Executive Budget Report

… today by State Comptroller Thomas P. DiNapoli. This report, prepared each year following the release of the … will grow by a projected 2.8 percent. Debt DiNapoli’s report also finds New York state will continue to rely … from the Department of Economic Development. DiNapoli’s report also notes the Governor announced a phased-in minimum …

https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-report

Opinion 90-54

… distribution of benefits in matrimonial actions) DOMESTIC RELATIONS LAW, §236; RETIREMENT AND SOCIAL SECURITY LAW, … and the Internal Revenue Code (IRC) which provide for Qualified Domestic Relations Orders (QDRO's) (see ERISA, …

https://www.osc.ny.gov/legal-opinions/opinion-90-54

Opinion 90-1

… CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … hazardous waste facility assessments); (contributions to public entities - school district) ENVIRONMENTAL …

https://www.osc.ny.gov/legal-opinions/opinion-90-1

DiNapoli: Thruway Authority Toll Increases Should Be Last Option

… from food to shelter to gas,” DiNapoli said. “The Thruway should be more transparent with the public and disclose … The proposal calls for higher toll rates that would take effect on Jan. 1, 2024, and again on Jan. 1, 2027, for … 2031. The last toll hikes occurred in January 2021, when tolls were increased for the Cuomo Bridge, those paying …

https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-option

DiNapoli Calls for Long-Needed State Debt Reform

… the nation’s highest debt levels, largely because measures to restrict the excessive use of debt have been circumvented … this debt is projected by the Division of the Budget to increase by $26 billion, or 42%, from $61.9 billion in State Fiscal Year (SFY) 2021-22 to $88 billion in SFY 2026-27. A new report by State …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reform

Opinion 89-53

… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … the active membership of each company. 1979 Opns St Comp No. 79-102, p 19 superseded to the extent inconsistent. You … and benefit of the fire department. In 1979 Opns St Comp No. 79-102, p 19, we concluded that the apportionment and …

https://www.osc.ny.gov/legal-opinions/opinion-89-53

Opinion 88-62

… establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay … establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, if so, whether landfill fees, imposed to defray the cost of closing and capping the landfill, may be paid into that fund. …

https://www.osc.ny.gov/legal-opinions/opinion-88-62

DiNapoli and William Glasgall Op-Ed

… — the dollars sent to the federal government compared with the amount given back — for the first time in recent … era, and will state budget practices be transformed along with it? At the core of these questions is one main issue: … we saw first-hand how a lack of transparency — coupled with generous spending and an over reliance on debt and …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-ed

DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years

… The shortage of affordable housing is especially hard on elderly New … but many units are sitting vacant even though thousands of seniors are on waiting lists for them, an audit released … by New York State Comptroller Thomas P. DiNapoli found. The audit examined whether the NYC Department of Housing …

https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-years

XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures

… periods to be open simultaneously. The Office of the State Comptroller (OSC) issues monthly operational advisories … goods were received or services were completed and the State incurred a liability (accounts payable) or the date … maintenance, contracts, and rent are generally made based on contractual or other types of agreements. The obligation …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-dates

State Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact

… York State Comptroller Thomas P. DiNapoli today issued a revenue projection for the 2020-2021 state budget which … of the coronavirus (COVID-19). DiNapoli estimates tax revenue will be at least $4 billion below the projections in … $7 billion. Governor Cuomo requested DiNapoli examine the revenue projection that the Governor and State Legislature …

https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impact

State Comptroller DiNapoli Releases Municipal & School Audits

… Thomas P. DiNapoli today announced the following local government and school audits were issued. Village of Corinth … Thomas P DiNapoli today announced the following local government and school audits were issued …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… the calculations or verified that ALS employee hourly rates were correct before certifying the payroll each pay …

https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits

VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables

… This Section explains the appropriate types of transactions and required Vendor ID to be used on each AP … “Refunds of Appropriation” (ROA) and result in a credit to the appropriation expenditures from which the payment was … This Section explains the appropriate types of transactions and required Vendor ID …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overview

DiNapoli: MTA Faces Its Greatest Challenges in Decades

… Authority (MTA) has been slow to reverse the deterioration in service and its financial plan entails considerable risk, … challenges facing the MTA. "Our regional transit system is in crisis. Service has deteriorated on the city's subways and … has fallen notwithstanding the largest job expansion in New York City's history," DiNapoli said. "Despite an …

https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decades

Opinion 2000-14

… (payments into annuity program) SCHOOL DISTRICTS -- Teachers (payments by school district into annuity program) … agreeing in a collective bargaining agreement with its teachers to make annual payments, either in prescribed dollar … of pay, into a "tax deferred annuity program" for its teachers. Under the program, all school district payments …

https://www.osc.ny.gov/legal-opinions/opinion-2000-14