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DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… and Demand for Services New York’s population of people aged 60 and over is projected to reach approximately 5.5 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… (Finance) Court Assets Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the total account balances as shown on the Court Assets Tracking System … amount of interest to the Court and Trust accounts Key Finding Finance officials have made progress in correcting …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followNew York State Comptroller DiNapoli Statement on Win at SEC
Comptroller Thomas P DiNapoli as Trustee of New York State Common Retirement Fund and the Church of England cofiled a shareholder proposal at ExxonMobil in December asking the company to assess how the worldwide effort to rein in global warming would impact its business
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… or complete adequate cost-benefit analyses (CBAs) for proposed projects before approving them. Charge some … applicants fees in accordance with the Board-approved fee schedule. Assess annually reported capital investment and salary information for reliability or compare it to estimates in project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaHammond Fire District – Board Oversight (2024M-151)
… of the Secretary- Treasurer’s financial records. As a result, the Board cannot assure taxpayers and other …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Opinion 91-36
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) PARKS AND RECREATION -- Joint Parks (use of village … Whether park land fees imposed upon subdividers by a newly … used to finance additional facilities in an existing town park located in the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-36DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… The COVID-19 pandemic hit the South Bronx especially hard, but the area’s economy has shown … by New York State Comptroller Thomas P. DiNapoli. “The South Bronx was hard hit by the COVID-19 pandemic but was … of the pandemic, jobs and businesses grew faster in the South Bronx than the rest of the borough and city. This was …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plattekill-2020-143.pdfTown of Kent – Procurement and Information Technology (2017M-85)
… use by Town employees including visiting websites for online banking and investment, shopping, travel, sports, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… - pdf ] Audit Objective Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings … COIDA did not adequately plan for the 2017 acquisition of the Rail Yards. The property was acquired based on a $6 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … 06856 are reprinted by permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets … Examples from GASB Statement 34 Statement of Revenues …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsRhinecliff Fire District – Board Oversight (2024M-154)
… 6,000 days late. Develop and adopt a code of ethics, investment policy or procurement policy, as required by New …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Opinion 91-57
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … collected annually with general taxes of the municipality or school district which established the library. That … various funds held by a municipality may be deposited in a single bank account (1981 Opns St Comp No. 81-341, p 373; …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Performance of the Excelsior Jobs Program
… determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements for job growth and investments in their formal agreement before receiving tax credits. The audit covers from July 1, 2010 through … Determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements for job growth …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programDiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, growing … Hightech is one of the fastest growing industries in New York City growing four …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycDiNapoli: State Pension Fund Value $194.3 Billion
… have been state and local governments, who consistently pay their contributions in good times and bad. Every three …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionDiNapoli Releases Profile of New York's Small Business Owners
… had a great entrepreneurial spirit and drive, and that was no different even during some of the more difficult times of … owners that were foreign-born at 28.7% compared to 18.5% nationwide. The share of business ownership is also higher … The Fund also invests in Pursuit, which underwrites loans to small businesses in New York. Pursuit has made 1,227 …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDebt – 2022 Financial Condition Report
… financing was $148.9 million in SFY 2021-22. This includes bonds issued by the Urban Development Corporation to refund … Assistance Corporation (LGAC) bonds and the Municipal Bond Bank Agency. New York issues State-Supported debt to … plan. Ratings can influence interest rates and bond pricing. Higher ratings provide greater confidence to the …
https://www.osc.ny.gov/reports/finance/2022-fcr/debt