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DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… and Orleans/Niagara Boards of Cooperative Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local school districts, according to separate audits … CattaraugusAlleganyErieWyoming and OrleansNiagara Boards of Cooperative Educational Services BOCES withheld millions …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… DiNapoli. The most recent available data show 1 in 8 New York households were food insecure between 2021 and 2023. … if Washington shifts billions of dollars in costs to New York,” DiNapoli said. “If this legislation passes Congress, … Action Under Consideration Would Be Detrimental The House approved the “One Big Beautiful Bill Act” and the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodDiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… growing with a slowing economy here and abroad, according to a report released today by State Comptroller Thomas P. DiNapoli. “Mayor de Blasio and the city are right to approach fiscal year 2017 with caution, given that the economy appears to be slowing and the risk of an economic setback is …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016Opinion 93-15
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual … a separate library fund by the treasurer of the sponsoring municipality as custodian for the library (1986 Opns St Comp … filed with the Office of the State Comptroller within 60 days after the close of the library's fiscal year (General …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Financial Outlook for the Metropolitan Transportation Authority - October 2014
On July 28, 2014, the Metropolitan Transportation Authority (MTA) released a preliminary budget for 2015 and an associated financial plan (the “July Plan”).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2015.pdfFinancial Outlook for the Metropolitan Transportation Authority - September 2015
On July 22, 2015, the Metropolitan Transportation Authority (MTA) released a preliminary budget for 2016 and an associated financial plan (the “July Plan”).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2016.pdfDoing Business With NYS Rack Card
New York State spends tens of billions of dollars every year on goods and services, providing opportunities for businesses large and small.
https://www.osc.ny.gov/files/procurement/pdf/doing-business-nys.pdfReview of the Financial Plan of the City of New York - February 2020
On January 16, 2020, the City of New York released a four-year financial plan for fiscal years 2020 through 2024 (the “January Plan”).
https://www.osc.ny.gov/files/reports/osdc/pdf/rpt-12-2020.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2019
OSC makes recommendations to agencies and other organizations it audits on how to improve data quality and reporting, and implement effective controls.
https://www.osc.ny.gov/files/reports/special-topics/pdf/enterprise-fraud-2019.pdfDecarbonization Advisory Panel Report - April 2019
A report on how the Fund can best mitigate investment risks stemming from climate change and maximize opportunities from the new, low-carbon economy.
https://www.osc.ny.gov/files/reports/special-topics/pdf/decarbonization-advisory-panel-2019.pdfSecurities and Exchange Commission Letter 2016
iNapoli wrote to Securities and Exchange Commission calling for more robust reporting requirements on climate risk and a number of other ESG issues.
https://www.osc.ny.gov/files/press/pdf/securities-and-exchange-commission-2016.pdfMetro Therapy, Inc. - Compliance With the Reimbursable Cost Manual (2012-S-164), 90-Day Response
To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s164-response.pdfMetro Therapy, Inc. - Compliance With the Reimbursable Cost Manual (2012-S-164)
To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s164.pdfSelected Aspects of the Dam Safety Program (Follow-Up) (2013-F-4)
We have followed up on the actions Department of Environmental Conservation (Department) officials took to implement the recommendations contained in our audit
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f4.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection Act, 2016
The “Enterprise Fraud, Waste and Abuse Prevention and Detection Act” was enacted in December 2015 and took effect on April 19, 2016.
https://www.osc.ny.gov/files/reports/special-topics/pdf/data-analytics-2016.pdfFinancial Outlook for the Metropolitan Transportation Authority - September 2016
On July 27, 2016, the Metropolitan Transportation Authority (MTA) released a preliminary budget for 2017 and an associated financial plan (the “July Plan”).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2017.pdfReview of the Financial Plan of the City of New York - December 2016
On November 17, 2016, the City of New York released a modification to its four-year financial plan covering fiscal years 2017 through 2020.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2017.pdfReview of the Financial Plan of the City of New York - December 2017
On November 21, 2017, the City of New York released a modification to its four-year financial plan covering fiscal years 2018 through 2021.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2018.pdfFOIL Subject Matter List
List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law (Public Officers Law, § 87 (3)(c))
Property Tax Credits
The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the peri
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-04-12.pdf