Search
State Comptroller DiNapoli Releases Municipal & School Audits
… of Cooperative Educational Services (BOCES) – Capital Planning BOCES officials did not properly plan or budget for … $3.4 million for the same period. Without adequate capital planning, BOCES officials are limited in their ability to set … User Accounts and Information Technology (IT) Contingency Planning (Chenango County) District officials did not …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… justice took over, 48 tickets have been adjudicated and closed, including 32 of the former justice's 82 cases. Town …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. … on handling cash receipts and deposits, the procedures do not address issuing triplicate receipts, recording the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsOpinion 2000-9
… the executive director has met the specified criteria and is eligible for the specified additional compensation. You … No. 89-27, p 63; 1987 Opns St Comp No. 87-8; p 13). It is well-established, however, that additional compensation … and employees (see 1999 Opns St Comp No. 99-4, p 6). It is not a gift, however, if compensation is presently earned …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Noise in New York City Neighborhoods: Assessing Risk in Urban Noise Management, January 2018
Every day, New York City’s eight million residents face a mix of urban noise, which, at best, poses an annoyance and, at worst, impacts quality of life.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-noise-in-nyc-2018.pdfOpinion 92-22
… benefit as a result of that contract. That interest is prohibited if the officer or employee, individually or as … Law, §802). The term "contract" for purposes of article 18 is defined to mean any claim, account or demand against or … and private property owners, and pertain to property which is not assessed by village officials or for village purposes …
https://www.osc.ny.gov/legal-opinions/opinion-92-22State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Bohemia Fire … bids. Also, officials did not ensure that the district is incurring only necessary overtime costs. Village of Candor …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-31
… authorized (see also MacFarlin v O'Leary , 245 App Div 164, 281 NYS 112 [1935], in which a city local law …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Controls Over CUNY Fully Integrated Resources and Services Tool
… CUNY’s Central Office (CUNY Central) granted 60 roles to Application Security Liaisons, or ASLs (information … cannot access. Such access requires an approved access form; however, no form was on file for this student. The … Public Safety Staff (2013-S-65) CUNY SPS: Controls Over Bank Accounts (2014-S-78) …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolRenewable Electricity in New York State
To carry out the goals and directives of the Climate Leadership and Community Protection Act, New York is pursuing an aggressive campaign to reduce its greenhouse gas emissions to levels identified by climate scientists as necessary to limit the most dangerous impacts of climate change.
https://www.osc.ny.gov/files/reports/pdf/renewable-electricity-in-nys.pdfBusiness Owners in New York State
While New York exceeds the nation in the share of business owners that are female and minority-owned, they are underrepresented relative to their share of the population.
https://www.osc.ny.gov/files/reports/pdf/business-owners-in-new-york-state.pdfHousing Production in New York City
Over the last 14 years, housing supply growth in New York City outpaced that of the state, even as it lagged the nation.
https://www.osc.ny.gov/files/reports/pdf/report-24-2025.pdfHousing Production in New York City
Over the last 14 years, housing supply growth in New York City outpaced that of the state, even as it lagged the nation. The growth was driven, in part, by more recent housing production.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-24-2025.pdfNew Yorkers in Need Wrap-up (Spanish)
La pandemia de COVID-19 tuvo consecuencias médicas, económicas y sociales devastadoras.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-wrapup-report-es.pdfNew Yorkers in Need Wrap-up (English)
The COVID-19 pandemic had devastating health, economic and social consequences. Yet for many, hardships existed long before that time; millions of New Yorkers face daily challenges to make ends meet as a result of living at or near the federal poverty level.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-wrapup-report.pdfBusiness Owners in New York State
While New York exceeds the nation in the share of business owners that are female and minority-owned, they are underrepresented relative to their share of the population.
Household Debt in New York State
At the end of 2021, national household debt totaled $15.6 trillion, with New York households comprising $869.4 billion or 5.6 percent of the national total, ranking New York fourth in the nation (consistent with the State population rank) after California, Texas and Florida.
https://www.osc.ny.gov/files/reports/pdf/household-debt-in-new-york-state.pdfShared Services in Local Government Presentation
This session will discuss the benefits and challenges of establishing cooperative ventures with local government partners, recommended practices and resources to assist you.
https://www.osc.ny.gov/files/local-government/academy/pdf/shared-services-in-local-government-05-26-2021.pdfProperty Taxes in New York State
The Office of the State Comptroller collects property tax levy and assessed value data from local governments statewide and makes this information available.
https://www.osc.ny.gov/files/local-government/publications/pdf/property-taxes-in-nys-2019.pdfGateway to Success in Grant Procurements
Presentation from 2016 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2016-procurement-presentation-2.pdf