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The New York State Dedicated Highway and Bridge Trust Fund: At a Crossroads
The creation of the Dedicated Highway and Bridge Trust Fund in 1991 reflected a recognition that critical transportation infrastructure should be funded on a consistent, reliable basis by investing resources today for the long-term good of the State.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-dedicated-highway-and-bridge-trust-fund-crossroads.pdfReport on the Joint Investigation of the Orange County Industrial Development Agency
A joint investigation by the Orange County District Attorney’s Office, the New York State Comptroller’s Office, and the New Windsor Police Department revealed institutionalized corruption in the administration of the Orange County Industrial Development Agency’s Accelerator Program.
https://www.osc.ny.gov/files/reports/pdf/joint-investigation-orange-co-ida.pdfWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to the final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-from-an-osc-audit-04082026.pdfAgencies Travel Manual
The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.
https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdfRecovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) 2025-F-10
To assess the extent of implementation of the eight recommendations included in our initial audit report, Medicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-party Health Insurance (Report 2021-S-24).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f10.pdfDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… by robust economic growth in recent years, is strong and the out-year budget gaps are relatively small, but the … job growth, combined with record numbers of tourists and a robust real estate market, has pushed tax collections to record levels and beyond the city’s expectations,” DiNapoli said. “Still, …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former Met Council Insurance Brokers
… million in restitution to Met Council. Herb Friedman was convicted and sentenced to four months in jail, and ordered …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-met-council-insurance-brokersDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… of New York (SUNY) campus foundations were operating without the contracts they are required to have with their … auditors found 10 of the 30 foundations were operating without contracts with campuses, including the University at … they lack recourse for foundations that are operating without a contract. Officials added that they continually …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… challenges and shrinking debt capacity, according to a report issued today by New York State Comptroller Thomas P. … state fiscal year (SFY) 2012-13, according to DiNapoli’s report. State operations costs also consume the greatest … bridge program has continued since the Comptroller’s 2009 report , which found that the fund had shifted from support …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtDiNapoli: MTA Capital Funding Gap May Exceed $12 Billion
… estimates that debt service could reach $4.4 billion by 2025 if the MTA borrows to fill the funding gap for the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billionDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… like a certificate of deposit with a guaranteed interest rate, others were told that the money would be used to … Seaford, Smithtown, Melville, Staten Island, Brooklyn, Manhattan, Norwalk, CT, Jupiter, FL and Redlands, CA, and met …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… the decline. Offsetting that, business tax collections are well over estimates." Through June 30, All Funds receipts … Revenue, Debt Service and Capital Projects funds, as well as funds from the federal government. The report is now …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionDiNapoli: School District Revenue Growth Slows
… New York’s school districts have faced major fluctuations in their federal and state aid over the last decade and … districts across the state. “School districts are caught in a financial bind and are struggling for a way out,” said … For the 2012-13 school year, school district revenues in the state totaled $60.1 billion. Of that total, state aid …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsDiNapoli: State Contractor Failed to Pay Prevailing Wages
… hide its non-compliance with state law by misrepresenting hours worked and rates paid in certified payrolls it … found the contractor was also paying employees for fewer hours than they actually worked and told employees to submit … believe that employees may have been paid for fewer hours than they actually worked January 20, to March 14 this …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesNYC Budget Is Balanced but Risks Are Growing
… The New York City Mayor’s preliminary executive budget for FY 2020 is balanced, but there are risks, including proposed drops in state assistance, potential federal budget cuts and slower … The New York City Mayors preliminary executive budget for FY 2020 is balanced but there are risks including proposed drops in state assistance …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… initially planning to override New York’s property tax cap in 2016-17 has nearly doubled when compared to last year, … indicated that they will seek an override of the tax cap. Last year, 3.5 percent, indicated plans to override the tax cap. Property tax levy growth for school districts is capped …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capDiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… New York State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and New York State Police Superintendent Steven G. James announced today that … New York State Comptroller Thomas P DiNapoli Oneida County District Attorney Todd Carville and New York State Police Superintendent Steven G James announced today that the …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92kOpinion 91-24
Whether the town on behalf of the town district and the county on behalf of the county district may enter into an agreement under which the cost of serving the properties in the development would be raised through assessments by the county district
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 91-21
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (administrator of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of county chief fiscal officer to … Court Procedure Act SCPA may retain the commissions and fees he or she receives in the capacity as administrator …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Former Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… Former Hannibal Fire Chief Chris Emmons pleaded guilty today to Grand Larceny for stealing from the town’s … County District Attorney Anthony J. DiMartino, Jr., and New York State Police Superintendent Steven G. James … to deter such similar illegal conduct.” “Mr. Emmons’ guilty plea illustrates the duplicity he presented to cheat …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-company