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DiNapoli Releases Report on Local Roads
… Local governments across New York State spent $2 billion on road maintenance, repairs and upgrades in local fiscal year … when adjusted for inflation, according to a report by New York State Comptroller Thomas P. DiNapoli. Some local … Local governments across New York State spent $2 billion on road maintenance repairs and …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roadsHendrick Hudson Central School District - Financial Condition (2019M-24)
… their multiyear financial plan but their projections for operating surpluses may be unreasonable. Cost saving …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… Thomas P. DiNapoli today announced that a coalition of 11 state and local Comptrollers and Treasurers is calling … Agency (EPA) to halt the Trump administration's repeal of the Clean Power Plan, an EPA regulation that significantly reduces … Thomas P DiNapoli today announced that a coalition of 11 state and local Comptrollers and Treasurers is calling …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerPlanning Resources
… for Department Heads Avoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis Other Resources …
https://www.osc.ny.gov/local-government/resources/planning-resourcesDiNapoli Releases Report on FY 2027 Proposed Executive Budget
… show a $9.4 billion (10%) decrease in SFY 2027 from SFY 2026 levels. The largest dollar change in projected federal … significant effects of the tax and policy bill. In October 2025, the state Department of Health (DOH) submitted a … This includes a proposal in the Public Protection and General Government budget bill, which if enacted, will erode …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-releases-report-fy-2027-proposed-executive-budgetTraining Resources for State Agencies and Employees
… View training materials and ondemand videos for classes presented by the Office of …
https://www.osc.ny.gov/state-agencies/trainingCompliance With Freedom of Information Law Requirements
… its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL. The audit covered FOIL requests received by DOT for the period January 2018 … its responsibilities under the Freedom of Information Law FOIL and if DOT is in compliance with its responsibilities …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsManagement of Invasive Species
… Department. Invasive species are generally classified as aquatic invasive species (AIS) or terrestrial invasive …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesProtection of Managed Pollinators (Honey Bees)
… insects. These crops’ plants use pollen to produce a fruit or seed and cannot reproduce without pollen carried to them … decades due to, among other issues, invasive pests and diseases (including American foulbrood – a highly contagious … of apiaries for the presence of infections, contagious or communicable diseases, insects and parasitic organisms …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesReport on the State Fiscal Year 2010-11 Enacted Budget, September 2010
As with other states, New York State has struggled with the lasting effects of the nation’s longest recession since the Great Depression of the 1930s.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2010-11.pdfFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfOpinion 92-49
… from moneys appropriated from taxes levied for the current fiscal year. This is in response to your letter in which you … or for purposes of exercise, amusement or decoration" ( id. ); land which is "devoted to any use which tends to … constituted public parks or playgrounds within the meaning of sections 81 and 220 of the Town Law (see Rivet v …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Accounts Payable Advisory No. 67
… Section 5.F - Adjusting the MIR Date . This guidance is in place through June 24, 2021 …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestAid and Incentives for Municipalities: New York State’s Local Revenue Sharing Program
This report provides an overview of revenue sharing; a discussion of AIM’s impact on cities, towns, and villages; and an analysis of changes to the program and their effects on inflation-adjusted growth in AIM funding.
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/revenue-sharing-aim-2022.pdfTown of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in … an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, $1.3 million is related to flood …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Management of Invasive Species (Follow-Up)
… of the four recommendations included in our initial audit report, Management of Invasive Species (Report 2019-S-26 ) . About the Program Many species of plants … of the four recommendations included in our initial audit report Management of Invasive Species Report 2019S26 …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followDiNapoli: 82 School Districts in Fiscal Stress
… Eighty-two school districts have been designated as fiscally stressed … System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, 2015. … office has assessed and scored the financial stability of school districts. The latest round of scoring designated …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressHazard Mitigation and Coordination
… planning and Federal Emergency Management Agency (FEMA) mitigation grant coordination. Hazard mitigation is any … in such a way as to simply restore damaged property to pre-disaster conditions. Hazard mitigation is a critical step … to reduce the impacts of these hazards. To be eligible for FEMA post-disaster mitigation funding, including Hazard …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationOversight of Public Water Systems
… 19, 2017, there were 768 MCL violations involving 201 of these PWSs located in 47 counties across the State. … to consumers; and Ensures Offices account for the status of all active MCL violations and associated compliance …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… from the First Quarterly Update by $2.4 billion, according to the September State Cash Report released by State … Comptroller Thomas P. DiNapoli. “Tax collections continued to run ahead of projections through September,” DiNapoli … Entity Tax (PTET), which allows certain taxpayers to make business tax payments rather than personal income tax …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billion