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Opinion 92-17
… in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement … between a county and all cities within the county pursuant to Tax Law, §1262(c) must provide that a portion of the … county or school district purposes shall be distributed to the towns in the county or whether such areas may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Comptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman announced the … Thanks to my investigators and auditors working with Attorney General Eric Schneiderman, Mr. Wills has been … thousands for himself – and he'll now pay the price," said Attorney General Eric Schneiderman. "We will continue to …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… resolve allegations that they submitted false timecards in connection with the school district’s Twilight Program. … resolve allegations that they submitted false timecards in connection with the school districts Twilight Program …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… Are on the Path to Recovery, Others Are Not Job losses from the pandemic and the ensuing economic shutdown were … employment in New York declined by nearly 2 million jobs from February to April 2020. New data released by the State … unemployment rate ticked up to 8.9 percent in February from 8.8 percent in January (on a seasonally adjusted basis). …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021DiNapoli: 82 School Districts in Fiscal Stress
… 24 in “moderate fiscal stress” and 50 as “susceptible to fiscal stress.” A total of 90 districts were listed in one … in stress for the entire period and we’re watching closely to see if the limited growth allowed by the tax cap this year … that local school officials use our system as a tool when crafting their budgets and developing long-term …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… Purpose To determine whether the Department of Health (Department) … coverage. The audit covered the period January 1, 2012 to September 1, 2017. Background The Medicaid program is a … program that provides a wide range of health care services to those who are economically disadvantaged and/or have …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyOversight of Nurse Hiring and Retention
… as of August 1, 2017. Background Health and Hospitals is a public benefit corporation created by the New York City … the largest public health care system in the nation, is a network of 22 facilities, including 11 acute care … check requirements for nurses are met prior to their hiring. Ensure facilities maintain complete, readily …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionStreet and Sidewalk Cleanliness
… Objective To determine whether the New York City Department of Sanitation (DSNY) effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology used by the Mayor’s Office of Operations to rate street and sidewalk cleanliness. Our …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessOversight of the Home Delivered Meals Program (Follow-up)
… of implementation of the 12 recommendations included in our initial audit report, Oversight of the Home Delivered … advocacy, and education. DFTA is the largest agency in the federal network of Area Agencies on Aging in the United States. Its planned spending for the fiscal …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followManagement and Maintenance of Non-Revenue Service Vehicles
… for the scheduled ASOs and LSOs. Establish a process for tracking and monitoring maintenance costs. Formalize …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting of … System (HERDS); and nursing home surveys. The objective of our initial audit, issued on March 15, 2022 and covering the … of implementation of the five recommendations included in our initial audit report Use Collection and Reporting of …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followCity of Yonkers – Budget Review (B24-6-6)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6State Agencies Bulletin No. 884
… prior to January 2, 2009. Affected Employees M/C employees in Negotiating Unit Codes 06, 13, 18, 40, 46, 52, 66, 79 and … from State service prior to January 2, 2009 or from a represented position prior to April 1, 2009. Background Per … from State service prior to January 2, 2009 or from a represented position prior to April 1, 2009 and who had …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsVillage of Manlius – Financial Reports (2025M-89)
… AFRs as of September 22, 2025, and also to review activity in liability accounts related to developer deposits back to … at year-end and did not ensure the Village filed an AFR in accordance with New York State General Municipal Law. The … throughout the fiscal year and make budget modifications in a timely manner. For example, six months after the end of …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 to provide essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23State Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not ensure network user accounts were adequately managed. Unnecessary enabled network user accounts are additional entry points into a network and, if accessed by attackers, could potentially be compromised or used for …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… 2022, the Fund committed $300 million to the Carval Clean Energy Fund II, a credit fund focusing on opportunities in clean energy, renewable energy, energy efficiency and energy storage, primarily in …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programState Comptroller DiNapoli Releases Audits
… of Nassau County, Inc. — Compliance With the Reimbursable Cost Manual United Cerebral Palsy Association of Nassau … My Children Day Care — Compliance With the Reimbursable Cost Manual All My Children Day Care (AMC) is a New York … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-audits