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Town of Dix – Justice Court Operations (2022M-06)
… (Town) Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The Justices did not ensure … of Dix Town Justices collected recorded deposited reported and remitted Justice Court Court collections and reported …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Village of Washingtonville – Budget Review (B26-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our … only one of the seven recommendations from our January 2025 budget review letter. The 2026-27 tentative budget … This amount represents about 10 percent of the Village’s annual budget. The budget includes a tax levy of $5.6 …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Town of Attica – Town Clerk (2015M-210)
… did not issue press-numbered duplicate receipts for all cash collected, accurately record all transactions or deposit cash receipts intact. The Board did not perform an annual … duplicate receipts for all transactions where no other form of receipt is available. Annually audit, or retain an …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210State Agencies Bulletin No. 1127
… Receipt On/ After 2/16/12 YES NO* NO* NO* YES NO Personal, Bank or Agency Check OSC Receipt 1/6/12 - 2/15/12 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012NYS Common Retirement Fund Reports First Quarter Results
… 2020, with an estimated value of $216.3 billion, according to New York State Comptroller Thomas P. DiNapoli. “One of the … pandemic,” DiNapoli said. “Until there is a solution to the global public health crisis, market volatility and … will continue. We manage New York state’s pension fund to withstand tough challenges. That’s why the Fund remains …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsDiNapoli: State Tax Collections Dip
… last year and $454.1 million below projections, according to the June state cash report issued today by State … P. DiNapoli. “Personal income tax collections are off to a slower than expected start. The first quarter of the … may improve going forward, the state should be prepared to take action if revenue remains below estimates.” Total …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dipOpinion 95-27
… as added by chapter 82 of the Laws of 1995, provide a "grace period" for submission of claims for adjustments in the … section 3604(5)(b) does not expressly provide for a "grace period", prior to January 1, 1996, there is no … as added by chapter 82 of the Laws of 1995 provide a grace period for submission of claims for adjustments in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Opinion 91-38
… issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications (amount returned from the deposit for copies … of) LOCAL LAWS -- Pre-emption (deposits on plans and specifications) GENERAL MUNICIPAL LAW, §102; MUNICIPAL HOME … must return the entire amount of the deposit on plans and specifications for the performance of public work submitted …
https://www.osc.ny.gov/legal-opinions/opinion-91-38DiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… at $11.3 billion, the strongest first half since 2011, and may have positioned New York City’s securities industry … the securities industry faces volatile financial markets and an unsteady global economy,” DiNapoli said. “After years … continues to be a major contributor to the city’s economy and a large contributor to the state and city budgets.” …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startDiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… a surplus of $3 billion for fiscal year (FY) 2015 and a balanced budget for FY 2016 with relatively small gaps … “New York City’s budget is balanced for next year and the out-year budget gaps appear manageable,” DiNapoli said. “The city’s economy is strong and shows no signs of slowing. Still, Mayor de Blasio and the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… I urge the Department of Health to develop and execute a strategic plan for the maintenance and use of these and future medical … keep documentation of key events; Develop and implement a strategic plan for DME preventive maintenance so it is ready …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringDiNapoli Releases Upper Manhattan Economic Snapshot
… in the creation of new jobs and opportunities. The Upper Manhattan economy is rooted in a long history of … highlights, so many young people are making Northern Manhattan their home and raising their families here,” said … economic indicators that demonstrate a thriving Northern Manhattan, there are still opportunities for local …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… Almost three million New York households are dealing with housing costs that consume more than 30% of their household … burden of more than 50% of their income going to pay for housing, according to a report by State Comptroller Thomas P. … essentials, like food and health care. The consequences of housing insecurity are wide-ranging and while low-income …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that three former officials of the Orange County Industrial Development Agency (IDA), who … It is because of the joint work of our partnership with Orange County District Attorney Hoovler and the New Windsor …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Opinion 93-33
… the newspaper. A school district, however, may not pay a claim for publication of a notice in a publication which is … You also ask whether the school district may pay a claim for publishing the notice in a publication which is not … forth certain conditions precedent to a newspaper making a claim for compensation for the publication of official …
https://www.osc.ny.gov/legal-opinions/opinion-93-3330% New York State Initiative
… cited difficulty sourcing eligible products from farms and distributors and 41 (16%) raised concerns over the cost of … to eligible foods by connecting SFAs with suppliers and distributors or developing other resources to assist with …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… 1, 2023 – April 4, 2025 We extended the audit period back to January 1, 2021 to analyze budget trends and back to August 1, 2013 to provide historical background of the …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15XVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the … use of professional judgment to assess the quantitative and qualitative circumstances surrounding each particular … The determination of materiality and the resulting impact on accounting decisions requires the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materiality