Search
Effectiveness of the Information Technology Transformation
… and Enterprise Identification and Access Management) can best be considered “underway.” As of the conclusion of our …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 93-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … association has been created by special act of the State Legislature and is authorized to receive direct payment …
https://www.osc.ny.gov/legal-opinions/opinion-93-9DiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… factors,” DiNapoli said. “Higher revenues in Fiscal Year 2022 allowed the city to build reserves and other budgetary … The improvement to the city’s fiscal footing in FY 2022 stemmed from tax revenue collections that exceeded the … gains in FY 2021, but that did not continue in FY 2022. DiNapoli’s analysis suggests the city’s pension …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeDiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… the Metropolitan Transportation Authority (MTA) continues to plan to use borrowing techniques that push difficult … into the future and could leave less money to pay for services, according to New York State Comptroller Thomas … the operating budget, however if state law were changed to make these funds available for operations, the MTA’s debt …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… Tax collections through the first half of the state fiscal year (SFY) fell $1.3 billion (3.5 percent) to … a year ago as personal income tax (PIT) receipts, the state’s largest source of revenue, lagged expectations, … and monetary settlements released today by New York State Comptroller Thomas P. DiNapoli. The state’s General …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… activities of the primary government and component units. In addition, information is provided for each major fund of … actually expensed for each of the past five fiscal years. In addition, disclosures should accompany the schedules that … approach; and Factors that significantly affect trends in the information reported in the required schedules. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… issued today by State Comptroller Thomas P. DiNapoli. This is the fourth year in a row that New York has had a positive … While some funding has been unfrozen, it is unclear how much the state and local governments and state residents can …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfOpinion 96-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … LAW, §10; VILLAGE LAW, §§1-102, 5-508, 5-520, 5-532: A contract for the sale of village real property may not … of the sale of certain village owned real property. You state that the village acquired the property in question with …
https://www.osc.ny.gov/legal-opinions/opinion-96-4DiNapoli Releases Economic Report on the Bronx
… to an economic analysis released today by New York State Comptroller Thomas P. DiNapoli. As DiNapoli’s report … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxResources and Responsibilities: New York State’s Environmental Funding
… of certain public water systems across the State. The discovery, at a DEC-regulated facility, led to legislation …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingDiNapoli: Buffalo's Financial Condition Improves
… the oversight of a fiscal control board and increased state aid, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of a …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesDiNapoli: Technology Changing How Local Governments Serve Residents
… Local governments across New York state are turning to new technologies to save money, … The city recently began installing energy saving LED street lights and expanding wireless connectivity to certain …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 91-51
… of operation, maintenance and repairs of the sewer system, payment of principal and interest of indebtedness incurred on …
https://www.osc.ny.gov/legal-opinions/opinion-91-51DiNapoli: MTA Faces Worst Financial Crisis in History
… and long-lasting damage that could impair regional transit for decades, according to New York State Comptroller Thomas … as parts of the economy reopen, fare and toll revenues for 2020 through 2023 are projected to be $10.3 billion lower … taxes and subsidies, are forecast to be $5.5 billion lower for 2020 through 2023, before achieving full recovery. As …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyState Fiscal Year 2022-23 Enacted Budget Analysis
… May 2022 PDF Version The New York State Budget for State Fiscal Year (SFY) 2022-23 was adopted … agencies, not-for-profit organizations and other vendors by validating that a contract’s costs are reasonable, its terms are favorable to …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfInvesting and Protecting Public Funds Webinar Presentation
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-19-2022.pdfOpinion 99-16
… (authority to indemnify custodial bank) GENERAL MUNICIPAL LAW, §10: A town may enter into a custodial agreement under … town garbage dump. We indicated that the authority in Town Law, §64(4) for a town to contract to purchase insurance … the view of this Office. We still believe that Town Law, §64(4), relative to the purchase of insurance …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 90-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … LAW, §§110, 410: Certain pension benefits payable by the State and Local Retirement Systems constitute marital …
https://www.osc.ny.gov/legal-opinions/opinion-90-54