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Opinion 91-10
… park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch 574) -- Powers and Duties (pursuant to Laws of 1924, ch 574) LAWS of 1924, CHAPTER 574 … LAWS, §§1471-1493): A park district established pursuant to the provisions of chapter 574 of the Laws of 1924 is an …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Join Our Team as a Local Government Auditor
… opportunities for advancement, continuing education and professional development. Our professional environment encourages … competitive civil service promotional path and current salary range as of December 31, 2022. A trainee may attain …
https://www.osc.ny.gov/jobs/lgsaDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… State Comptroller Thomas P. DiNapoli today announced that five villages were designated in fiscal … State Comptroller Thomas P DiNapoli today announced that five villages were designated in fiscal …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli Releases Subway Ridership Dashboard
… work in jobs that cannot be performed remotely such as healthcare, construction, retail and restaurants. Ridership …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The board has not developed a multiyear financial plan to address long-term priorities or a policy to determine the … manner and intact. This was because library officials have not established formal policies or procedures for …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Opinion 2000 - 13
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in the opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual … in a second volunteer company is automatically deemed to have vacated his or her membership in the first fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13State Comptroller DiNapoli Releases Municipal Audits
… governments that were reviewed had properties that had never been inspected. Overall, 59 percent of the preventative …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $1.1 million to the county treasurer in April 2024, instead of paying three separate required payments totaling $656,657 in February, $327,001 in March and $92,168 in April. In … would have required it. The district’s initial testing results identifying 29 of 181 (16%) sampled water outlets …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 343
… Unit 01, New York State Correctional Officers and Police Benevolent Association, Inc. (NYSCOPBA) or Bargaining … Supervising Environmental Conservation Officer University Police Investigator 1 University Police Investigator 2 University Police Officer 1 University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… bonds, and mortgages (21.5%), private equity (14.1%), real estate and real assets (14.1%) and credit, absolute return strategies and opportunistic alternatives …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterLe Roy Central School District – Reserve Funds (2022M-110)
… District officials properly established reserve funds that have balances totaling $3 million, they did not comply with … unemployment insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110State Comptroller DiNapoli Releases Municipal Audits
… properly oversee the Highway Department clerk’s work. Due to the lack of controls and oversight of fuel operations, … and the potential for inappropriate use of town fuel to occur and go undetected was significant. Town of Lockport … tons of unscreened millings that were sold for $929 should have been sold for $9,875 based on average market prices at …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… DiNapoli said. “Over the last four years, my auditors have focused on the Medicaid program, uncovering billions of dollars in waste, fraud and abuse. Our role is to help lower Medicaid program costs by identifying … earnest as the state Department of Health can do much more to save taxpayer dollars.” The New York State Medicaid …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueSelected Management and Operations Practices
… vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of … be achieved. We also determined whether NYPA’s EVolve NY program met its initial project goals by the end of 2019. … vehicle initiatives and programs placed the Charge NY and Charge NY 20 charging stations in locations where the …
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practicesDetails About the Audit Process
… | Constitutional and Statutory Authority | Access to Records and Staff | Shared Commitment | The Audit … your program stewardship and of providing accountability to the citizens of New York. We are providing this … Law. Please advise audit staff if information they have requested is confidential, as we have procedures we can …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processLiberty Central School District – Budget Review (B4-14-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Overlapping Real Property Tax Rates and Levies - FAQs
… fire) purposes. Rates per $1000 of both assessed value and full value are presented, and aggregate rates are provided to … convey the full tax burden within each municipality. Full value tax rates enable the user to compare tax rates across …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsVillage of Hempstead – Budget Review (B7-16-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the … Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… January 1, 2013 through April 30, 2014. Background The County of Clinton Industrial Development Agency is an … governed by a seven-member board appointed by the Clinton County Legislature. Key Findings The Board did not design and … County of Clinton Industrial Development Agency Project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectDiNapoli: State Pension Fund Value $178.1 Billion
… markets during a volatile year. The Fund has an estimated value of $178.1 billion. “Despite weak equity markets, the … expected rate of return is 7 percent. The Fund’s value reflects $10.9 billion in benefits paid out during the … years 2014-2015 and 2015-2016. A graph showing the Fund’s value since 1993 is available here: …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billion