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DiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… is needed to keep the largest municipal health system in the country in good fiscal health, according to a report released today … the underlying socioeconomic and health disparities in the city. Likewise, more preventable hospitalizations and …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careNew York’s Economy and Finances in the COVID-19 Era
… of the State were nearly identical — but those numbers have since diverged sharply. As shown in the chart below, the … Jobs figures in thousands. In New York City, job losses have been especially severe for workers in sectors with lower … the outlook for State tax revenues has improved somewhat, any shortfall in anticipated federal assistance would drive …
https://www.osc.ny.gov/reports/covid-19-february-3-2021DiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… dropout rate of 5%. At the same time, ELL enrollments have risen, with the number of ELL students outside of New … BE programs absent an exemption. Seven of the nine did not have a program or an exemption from BE requirements for all … entitled students. Another 21 (34%) reported not having any BE programs available, and 22 (36%) reported not having …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsOpinion 92-26
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … and only those expenses that are specifically chargeable to individual jurisdictions within the county may be subsequently charged back to those jurisdictions. In general, the amounts charged back …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 91-32
… who sells his property the difference between the selling price and the "fair market value" computed as if the …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 90-39
… and expenditures to be made during the next fiscal year for fire district purposes and within the limitations … to assess and levy the amount to be raised by tax for fire district purposes against all "taxable real … XVI, §1, prohibiting alteration or repeal of exemptions for property of non-profit religious, charitable and …
https://www.osc.ny.gov/legal-opinions/opinion-90-39IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Fund pursuant to Public Health Law. 31122 Medical Care – Covered Lives Covered Lives assessments on health insurance policies … of NYS penal law. Fines and Penalties 31401 Yes Civil Court Fines ordered by civil court justices. 31402 Yes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsState Comptroller DiNapoli Releases Municipal Audits
… who overpaid their taxes. However, only a limited number of taxpayers received their refund since 2021. …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… Message from the Comptroller March 2022 Since the onset of the COVID-19 pandemic, New Yorkers have seen how the fiscal and policy resources of the federal government can help in times of real need. The … in the United States Senate, and we are proud to carry on his work. Senator Moynihan believed that making the facts …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Reporting of Billboard Income (Follow-Up)
… of implementation of the five recommendations included in our initial report, Reporting of Billboard Income ( … Property Income Expense Statement (RPIE) billboard income. In addition, Finance was not doing enough to identify and … income estimated to generate $500,000 of tax revenue in the first year and up to $2.9 million of tax revenue in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… of our audit was to examine the District’s fund balance and identify opportunities for cost savings in transportation … The District’s expenditures for the 2011-12 fiscal year were $94.6 million, which were funded primarily with … by approximately $4.8 million in the 2009-10 fiscal year and $3.6 million in both the 2010-11 and 2011-12 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationDiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… of Alexandria was arrested today for grand larceny related to the missing $36,742 in public funds and allegedly … by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. Ellen S. Peck, 64, … 2014. Since taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesCollection of Lease and Permit Revenues
… Department of Transportation (Department) has land that it does not use continuously. Interested parties can pay a fee … with a total outstanding of $1.2 million that should have been referred during that period. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesTown of Dover – Financial Activities (2013M-139)
… Purpose of Audit The purpose of our audit was to review internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. Background The Town of Dover is located … payments to the Supervisor weekly until the Town warrants have been satisfied. Perform bank and cash reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. Background The City of Oneonta has … the risk will remain increased that all moneys due to the City will not be received, recorded and deposited …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13A Statement from Comptroller DiNapoli on the Murder of George Floyd
… time, the response must be different. Too many Black lives have been lost or marginalized over the years to racism, … violence. Too many fathers and mothers, sons and daughters have been taken. Too many opportunities have been stolen and dreams deferred. Across our country, …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydComptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… "President Trump’s decision to walk away from the Paris Agreement is a … address climate change in innovative ways. As trustee of New York state’s $192 billion pension fund, I will continue to …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementTown of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s … authorized and paid a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town … income held in certain Revolving Loan Funds continue to be subject to Federal HUD requirements under HUD programs. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Chautauqua County – Financial Condition (2023M-111)
… District’s fiscal stability. As such, all County taxpayers have been indirectly funding District operations instead of … general fund, as required, because the District did not have sufficient funds. Did not thoroughly review …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111West Valley Central School District – Financial Management (2013M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the … Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the amount of unexpended … officials transferred money in excess of this limit to various District reserve funds. As a result, reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178