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Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Ancram – Financial and Capital Planning (Columbia County) … also did not adopt a fund balance and reserve policy. Town of Shawangunk – Sewer District Charges (Ulster County) The … agreement or basis for rates charged to the Department of Corrections and Community Supervision DOCCS for sewer …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… for and allocate sales tax revenue? Audit Period January 1, 2020 – March 31, 2025 Understanding the Audit Area … occurred. See Appendix B for the Town and Village boundary map. The report includes two recommendations that, if … We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62City of Amsterdam – Budget Review (B25-5-5)
… allocation methods. The City’s proposed budget includes a tax levy of $6,378,809, which is within the legal limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5SUNY Bulletin No. SU-157
… be directed to SUNY System Administration. Questions about this bulletin may be directed to the Payroll Audit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-157-2009-discretionary-increases-suny-management-confidentialSUNY Bulletin No. SU-143
… Purpose To provide instructions to agencies for processing the M/C Discretionary Increases. Affected … State of New York and various bargaining units provides for Discretionary 3% and 1% 2008 Increases for M/C employees in Bargaining Unit 13. Effective Date(s) 3% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-143-2008-discretionary-increases-suny-management-confidentialSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… report – pdf] [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the South Orangetown Central School … The purpose of our review was to assess the South Orangetown Central …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… The Firemen's Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the Association is to … from the three fire companies that make up the Le Roy Fire Department and is funded almost exclusively from the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… 2012. Background The Roosevelt Fire District is located in the Town of Hempstead in Nassau County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… Message from the Comptroller November 2020 In the wake of the COVID-19 pandemic, New Yorkers have seen how the … in dollar terms), with a total deficit of $23.7 billion. Virginia experienced the largest surplus in total dollars, … was the same as its share of the national population. Virginia and Maryland ranked first and second among the …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019DiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… The Executive Budget holds down spending and boosts state reserves, according to a report released today by State Comptroller Thomas P. DiNapoli. At the same time, the … The Executive Budget holds down spending and boosts state reserves according to a report released today by State …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionNew York City Construction Industry Booming
… the nation has yet to recover all of the construction jobs it lost during the Great Recession, New York’s … twice as fast as job growth in the rest of the state’s private sector. Job growth was strong in the downstate region … capital programs planned by the city, the Metropolitan Transportation Authority and the Port Authority of New York …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… earners, and broader imposition of the sales tax on online sales. The state Division of the Budget (DOB) … lost payments. Funding of $500,000 for the creation of an online database of economic development projects is provided. …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetWall Street Bonuses and Profits Decline in 2015
… in New York City’s security industry declined by 9 percent to $146,200 in 2015 as industry-wide profits declined by 10.5 percent, according to an estimate released today by New York State Comptroller … said. “While the cost of legal settlements appears to be easing, ongoing weaknesses in the global economy and …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015NY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… Federal pandemic relief funds resulted in New York having a positive balance of payments with Washington, with the state ranking 42 nd in federal fiscal year (FFY) 2023 on a per capita basis, … Comptroller Thomas P. DiNapoli. This is the fourth year in a row that New York has had a positive balance of …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesOpinion 2008-3
… requirements (General Municipal Law § 6-p [3][b]); and (4) a retirement contribution reserve fund, subject to public … Law § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except … Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Military Service Credit
… New Yorkers, owe you a debt of gratitude for your service to our country. As a past or present member of the military, you should know that you may be eligible to receive additional service credit toward your retirement … This brochure can help you determine if you are eligible to purchase or receive any additional credit for your …
https://www.osc.ny.gov/retirement/publications/military-service-creditOpinion 98-8
… GENERAL MUNICIPAL LAW, §103; STATE FINANCE LAW, §162; CORRECTION LAW, §184: A political subdivision is required to … in excess of $20,000 shall be awarded by the appropriate officer, board or agency of a political subdivision or … Program in state correctional institutions pursuant to Correction Law, §184; (2) commodities and services produced …
https://www.osc.ny.gov/legal-opinions/opinion-98-8State Agencies Bulletin No. 1099
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for the 2012 calendar year. Affected Employees All employees … To provide instructions for processing payroll deductions for the SEFA Campaign for the 2012 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1099-2012-sefa-state-employees-federated-appeal-campaignOpinion 2002-15
… for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a … that requires or permits monies for any given purpose to be raised from taxes levied only in the unincorporated … have concluded that a local government may not, pursuant to its home rule powers, exempt properties in that portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0