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County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… 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 million … adequately planned for the acquisition of the Oneonta Rail Yards property Rail Yards …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational Services (BOCES) officials developed and managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hamilton-fulton-montgomery-boces-2023-116.pdfDiNapoli: MTA Budget Gaps Return
… ridership will reach 80% by the end of 2026, a much slower return than the consultant’s July 2021 prediction of 86% by … cost with payroll savings. The MTA has authorized new hiring and projects overtime costs will drop. The MTA’s …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnDiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, growing four … above the citywide average, according to a report released today by New York State Comptroller Thomas P. DiNapoli. … Hightech is one of the fastest growing industries in New York City …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycOpinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli Releases Profile of New York's Small Business Owners
… (19.5%). Rates were significantly lower for Black business ownership: 3.4% of owners compared to 14.2% of population in … 28.7% compared to 18.5% nationwide. The share of business ownership is also higher than the share of New York’s … often identified as a key reason for low rates of business ownership among women and people of color. The New York State …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDebt – 2022 Financial Condition Report
… over the next five years, declining to $309 million in SFY 2026-27. For both SFYs 2020-21 and 2021-22, new debt issuances … service otherwise due during SFY 2022-23 through SFY 2026-27 was prepaid or defeased in SFY 2021-22. Prepayments …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtPerformance of the Excelsior Jobs Program
… 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 September 30, 2015. Background The Excelsior Jobs Program (Program), established in Chapter …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programDiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a … there is a great deal more work that needs to be done in New York. Local governments need this funding to continue so … needed repairs and maintenance are completed.” As of 2023, New York had 17,573 highway bridges. Local governments, …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesDiNapoli: State Pension Fund Value $194.3 Billion
… estate and real assets (9.66 percent) and absolute return strategies and opportunistic alternatives (3.85 percent). The …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionColesville-Windsor Fire District – Board Oversight (2025M-74)
… Understanding the Audit Area The Board, being responsible for the general management and control of the District’s … District’s financial operations were adequately accounted for and reported. In addition, the District faced an increased risk of theft, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Climate Action Plan 2019
This report delineates the CRF’s next level of climate related assessment, investment, engagement and advocacy work.
https://www.osc.ny.gov/files/reports/special-topics/pdf/climate-action-plan-2019.pdfIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… of NYS penal law. Fines and Penalties 31401 Yes Civil Court Fines ordered by civil court justices. 31402 Yes Criminal Court Fines collected by … and lapsed appropriations. Rentals 32301 Dormitory Room Dormitory income for student housing at SUNY and CUNY …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … Fund's audited value was $273.1 billion as of March 31, 2025, the end of the state’s previous fiscal year. As of Dec. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration (Cayuga County) The assessor did not properly administer select real property tax exemptions. Granted property exemptions …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsHannibal Fire Company – Misappropriation of Funds (2023M-59)
… complete report – pdf] Audit Objective Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over cash … over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… marks the state’s fifty-sixth BDD designation. As of September 17, 2024, the State Comptroller’s office had …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… did not meet expectations to not verifying if jobs were full-time or part-time. ESD also could not produce evidence … ESD officials disagreed with the audit’s findings. Their full response is contained in the audit. DiNapoli’s auditors …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programDiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… City: Recent Trends and Impact of COVID-19 Spanish Version La industria de la construcción en la ciudad de Nueva York: tendencias recientes e impacto del COVID-19 …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineComptroller DiNapoli Releases Municipal Audits
… has adopted a code of ethics and a procurement policy, as required, but not an investment policy. The board did not … County) The village general fund balance decreased from approximately $564,000 at the end of 2011-12 to less …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1