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… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … and Expenditures (appropriation of current funds to pay for dredging privately-owned channel) -- Highway Funds … charged to general fund) REFERENDUM -- Mandatory (need for to expend current funds for dredging) SUPERINTENDENT OF …

https://www.osc.ny.gov/legal-opinions/opinion-2002-4

DiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion

… The number of office workers in New York City reached a record of 1.5 million in 2016 with office space reaching 550 million square feet amid the largest employment expansion in the city's history, according to a report released today … The number of office workers in New York City reached a record of 15 million in 2016 with …

https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansion

DiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State

… 27 local governments are three or more years delinquent in meeting one or more annual financial reporting … accessible, it undermines confidence and accountability.” In addition to meeting legal requirements, local governments … from timely filing because the information reflected in the reports increases the transparency of the operations …

https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-state

Efforts to Collect Delinquent Taxes (Follow-Up)

… of implementation of the two recommendations included in our initial audit report, Efforts to Collect Delinquent … mission is to efficiently collect tax revenues in support of State services and programs while acting with integrity and fairness in administering State tax laws. When a tax debt has been …

https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-follow

DiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks

… state's fiscal outlook is clouded because of uncertainty in Washington, falling revenues, and fiscal practices that … The state faces substantial reductions in federal aid for health care and other programs if proposed changes in … percent this year, reaching $56.6 billion and accounting for more than one in every three dollars in the state budget. …

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risks

Town of Deposit - Budget Review (B4-14-22)

… the significant revenue and expenditure projections in the Town’s proposed budget for the 2015 fiscal year are reasonable. Background The Town … was categorized as being "susceptible to fiscal stress" in a report issued in September 2104 as part of the …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22

DiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic

… the financial difficulties facing local governments and school districts and give them greater fiscal flexibility … and budgetary flexibility to local governments and school districts by: extending the "rollover" period for bond … the financial difficulties facing local governments and school districts and give them greater fiscal flexibility …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemic

State Comptroller DiNapoli Releases Municipal Audits

… not effectively manage its financial condition, resulting in operating deficits from 2013 through 2015 totaling $4.5 million. In a follow up audit, it was found that the city has made … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits

Town of Stony Point – Budget Review (B6-13-15)

… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …

https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15

Town of Carlisle – Fund Balance (2017M-106)

… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

Fishers Fire District – Financial Condition (2021M-128)

… action. Appendix B includes our comment on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128

Sweet Home Central School District – Financial Management (2022M-166)

… encumbered funds and improperly restricted surplus funds in a debt reserve. As a result, District officials were not … including $2.8 million which was improperly restricted in a debt reserve as of June 30, 2021. The Board … action. Appendix B includes our comments on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166

State Comptroller DiNapoli Releases Municipal Audits

… office completed audits of Bolton Fire District , Town of Deer Park , East Bloomfield Fire District , East … did not have sufficient supporting documentation. Town of Deer Park – Budget Review (Orange County) Auditors found that … office completed audits of Bolton Fire District Town of Deer Park East Bloomfield Fire District East …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0

DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement

… service and paid back over $35,000 which she stole from property tax payments and dog license fees deposited with the … service and paid back over $35000 which she stole from property tax payments and dog license fees deposited with the …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlement

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