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DiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… New York City’s restaurant, retail and recreation (RRR) sectors continued to … of COVID-19 relief options to businesses through the U.S. Small Business Administration (SBA) totaling nearly $1.3 trillion. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicDiNapoli and Diaz Help Bronx Residents Claim $245 Million in Lost Money
… President Ruben Diaz Jr. will help raise awareness about unclaimed funds across the borough. It’s your money, come and get it. … Bronx residents to make the effort to track down their unclaimed money from the more than $244 million in unclaimed …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-and-diaz-help-bronx-residents-claim-245-million-lost-moneyOpinion 91-21
… (see, e.g., People ex rel. Conine v Steuben County , 183 NY 114, applying the prohibition to a county treasurer). … to fees or commissions (see, e.g., Cook v Stockwell , 206 NY 481; see also, Finn v City of New York , 282 NY 153; McCarthy v McGoldrick , 266 NY 199; and Emmitt v …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Glens Falls Housing Authority – Tenant Rents (2014M-370)
… for processing tenant rents were not adequately segregated and compensating controls were insufficient. Rent money was not adequately secured and was not always deposited in a timely manner. Receipts for … oversight. Ensure the timely deposit of tenant rents and that the clerk’s file cabinet is securely locked. Ensure …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370IX.12.A Key Provisions – IX. Federal Grants
… disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash needs;” Federal cash which is transferred by the Federal Government to state primary government agencies (i.e., not public authorities or local governments) will be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsState Comptroller DiNapoli Releases Municipal Audits
… certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other … of $6,047,472 also exceeds the allowable tax levy limit by $187,957. However, the council adopted a local law to … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsSteuben County – County Bridge Maintenance (S9-13-1)
… budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of … is directly involved with the oversight of bridges. The DPW is responsible for the maintenance and repair of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Passenger Vehicle Fleet Management
… fleet, and to determine whether agencies have controls in place that ensure vehicles are used in the most economical and efficient manner and that risks … management. Require employees to complete a vehicle use log (to record dates and times of use, purpose of trip, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the local school board. The school, which is governed by a five-member Board of Trustees, had approximately 300 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… The Charter School of Educational Excellence is a public school, located in the City of Yonkers, that is not under the control of the local school board. The School, which is governed by an eight-member Board of Trustees, had approximately 640 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andDiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… Local government sales tax collections in August were 15.5% higher than they were during the same period in 2020, making it the fifth consecutive month that … governments continue to see much stronger collections in 2021 compared to last year when the pandemic kept people …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percentState Comptroller DiNapoli Releases School Audits
… Since school officials did not procure goods and services in accordance with the established policy and procedures, … there is no assurance that the purchases were made in the most prudent and economical manner without favoritism. … or implement needed remediation to reduce lead exposure in all potable water outlets as required by state law and …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdfTown of Adams – Justice Court Operations (2020M-163)
… monthly accountabilities or bank reconciliations. Cash in a retired Justice’s bank account exceeded known liabilities by a total of $1,104. The Board’s annual audit of the … audit of the Court’s records or retain an independent public accountant to perform the audit. Town officials …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… (Department) adequately ensures automotive service, sales, and salvage facilities are registered, and follows up on consumer complaints and takes enforcement action as … indications that 60 may have been operating as a public business but were unregistered. Our review of public …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… services do not involve consumable goods and no transfer of an asset (to the State) occurs when services are provided … services such as bond counsel, agency representation in court/hearings, review of documents, etc. 55174 Attorney for … reimbursement of travel expenses of non-salaried public officers who are members of boards, commissions, advisory …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceDiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… Thomas P. DiNapoli, trustee of the third largest public pension plan in the country, announced today. The Fund also restricted … Climate Action Plan to mitigate investment risks posed by climate change and ultimately transition the Fund’s …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasTown of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
Assess whether Town of Colonie Town officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Special Disability Benefits – Career Plan
… or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Police and Fire Plan
… or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefits