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City of Troy – Budget Review (B18-5-8)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8DiNapoli: Town of Altona Official Misused $23,500
… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to … such as this where local officials are taking advantage of lax financial controls and helping themselves to the money … fees were not deposited. In August 2013, after learning of the Comptroller’s audit, the former bookkeeper remitted …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Humphrey Fire District – Financial Controls (2014M-37)
… of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period … through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37State Comptroller DiNapoli Releases Municipal & School Audits
… Purchases (Rensselaer County) The board did not ensure all credit card purchases were adequately supported, for … assistant using town resources. The assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for … inventoried and safeguarded. Complete, accurate and up-to-date inventory records help district officials ensure …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-14
… officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A collecting officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed stamped envelope with …
https://www.osc.ny.gov/legal-opinions/opinion-89-14State Agencies Bulletin No. 2122
… Purpose The purpose of this bulletin is to inform agencies of the automatic system termination of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2122-automatic-system-termination-employees-not-paid-more-one-yearState Agencies Bulletin No. 2324
… 11 Year Seniority Pay. Affected Employees: All employees in the Agency Police Services Unit (BU31) represented by … Pay and the 15 Year Seniority Pay for eligible employees in the Agency Police Services Unit. In addition, Chapter 174 … taxable gross, and will be reported on the employee’s Form W-2. Undeliverable Checks: When a valid payroll check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2324-april-2025-increases-location-pay-supplemental-location-payXII.10.D Monitoring Moving Services – XII. Expenditures
… A THOROUGH BID To receive a thorough BAFO, an agency should identify the move origin and destination locations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… the funds. The New York City Department of Education plans to use a smaller share of the billions of dollars of its … with younger children, the city has yet to identify how it will pay for the entirety of the program’s expected $752 million annual cost after the federal funding is gone. The city has recently suggested it may change its …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesTuxedo Union Free School District – Financial Condition (2015M-360)
… The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Comptroller DiNapoli Releases Municipal Audits
… officials did not review the inventory of IT hardware and do not maintain an inventory of software or data. In …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Recent Trends and Impact of COVID-19 in Brooklyn
… health care, retail trade, leisure and hospitality, and business services sectors (which together accounted for … of the expansion of microbusinesses, defined by the U.S. Small Business Administration as those with fewer than 10 … also accounted for significant shares of the City’s Restaurant Revitalization Fund (RRF) and the Shuttered Venue …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynMedicaid Audits Find More Than $500 Million in Waste
… P. DiNapoli’s audits identified a total of $513 million in improper Medicaid payments and untapped revenue … released today. Auditors identified another $361 million in questionable transactions that will require further review … have ready access to the MCOs’ financial and program data in order to perform its mandated financial oversight …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteMassapequa Water District (2014M-100)
… 2013. Background The Massapequa Water District is located in the Town of Oyster Bay in Nassau County and serves the entire incorporated village … held and take steps to ensure all insurance policies are in compliance with legal requirements. … Massapequa Water …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Geneseo Central School District - Online Banking (2019M-172)
… technology (IT) security awareness training to employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… and First Quarterly Financial Plans. The $34.3 billion gap is up $7 billion since the January release of the Fiscal Year (FY) 2026 Executive Budget Financial Plan, and is attributable to downward revisions to the economic … bill signed by the President,” DiNapoli said. “This is likely just the beginning; the relationship between the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029DiNapoli Releases Bond Calendar for First Quarter
… The first quarter of anticipated new issuances compares to past planned new issuances of approximately $4.9 billion … the Securities Coordinating Committee which was created to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to its borrowing programs. The first quarter new money …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterThe Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfReview of the Financial Plan of the City of New York - March 2011
New York City’s economy is recovering from the recession at a faster pace than the nation and the rest of New York State.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2011.pdfReview of the Financial Plan of the City of New York - December 2010
New York City’s economy is recovering from the recession at a faster pace than the nation and the rest of New York State.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2011.pdf