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Opinion 92-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need … Whether a sales tax agreement between a county and all cities within the county …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 97-20
… Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise … to remodel and purchase appliances for the firehouse kitchen. You ask whether a volunteer fire department may … to remodel and purchase appliances for the firehouse kitchen. Sections 9104 and 9105 of the Insurance Law govern …
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
… General Eric T. Schneiderman announced the sentencing of former New York City Councilman Ruben Wills (D-Queens) to … in a guilty verdict on five counts related to Will's theft of approximately $30,000 in public campaign funds and state grant money. The jury found Wills guilty of one count of a scheme to defraud in the 1st degree, two …
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
… investigation was triggered in part by a whistleblower lawsuit filed under the qui tam provision of the False Claims …
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)
… it suffered comparatively few losses. (See the graphs for more employment data by sector.) Even as overall job … rate increased to 12.9 percent from 12.6 percent, while for the rest of the State it remained at 6 percent. State and … to finance a variety of critical projects, including those for environmental, transportation and education purposes, as …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021DiNapoli: 82 School Districts in Fiscal Stress
… (Suffolk); Wyandanch Union Free School District (Suffolk); West Seneca Central School District (Erie); Corinth Central School … in a fiscal stress category for all three years. The West Seneca Central School District is the only district in …
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
… Health (Department) made Medicaid mainstream managed care premium payments on behalf of individuals who had … Medicaid pays managed care organizations (MCOs) a monthly premium for each enrolled Medicaid recipient, and the MCOs … paid about $1.28 billion in Medicaid managed care premium payments on behalf of enrollees who also had …
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
… Purpose To determine whether the New York City Health and Hospitals Corporation (Health and Hospitals) … is a public benefit corporation created by the New York City Health and Hospitals Corporation Act of 1969. Health and … 70 community-based primary care sites located across the City’s five boroughs. The network provides essential health …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionStreet and Sidewalk Cleanliness
… used by the Mayor’s Office of Operations to rate street and sidewalk cleanliness. Our audit covered the period … (one side of a city block, corner to corner, including the street and its sidewalk) with multiple NYC311 complaints, we … DSNY does not monitor the daily performance of its street cleaning staff nor do supervisors monitor the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessOversight of the Home Delivered Meals Program (Follow-up)
… included in our initial audit report, Oversight of the Home Delivered Meals Program (Report 2020-N-5 ). About the … employment opportunities, legal assistance, and in-home services. DFTA created the Home Delivered Meals (HDML) program to maintain or improve … included in our initial audit report Oversight of the Home Delivered Meals Program Report 2020N5 …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followManagement and Maintenance of Non-Revenue Service Vehicles
… service vehicles (1,792 Transit and 158 MTA Bus) in its fleet. Non-revenue service vehicles (vehicles) are used for … agency records, a replacement cost of $216.7 million. The fleet consists of trucks (light, medium, and heavy), SUVs, … cars, and other vehicles. Transit and MTA Bus have Support Fleet Services (SFS) Units that operate from the East New …
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)
… health care delivery. Infection control measures can be as simple as thorough handwashing and as sophisticated as …
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)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget … 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 …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6State Agencies Bulletin No. 884
… retroactive to the date of separation. Payment of the restored vacation credits, where the total vacation credits … the following procedures when reporting the payment of the restored vacation credits. The payment is to be submitted by … Days: Enter the number of days up to a maximum of 5. The system will automatically calculate the amount of the …
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)
… Comptroller (OSC)? Audit Period June 1, 2023 – March 31, 2025. We extended our audit period to review the filing … Village’s 2021-22 through 2024-25 AFRs as of September 22, 2025, and also to review activity in liability accounts … and strategic decisions, assess the Village’s financial standing at year-end and did not ensure the Village filed an …
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)
… agreed with our recommendations and their response is included in Appendix B. We conducted this audit pursuant … in the Town Clerk’s (Clerk’s) office. 1 The trial balance is an internal accounting report that lists every account in … with its balance at a specific point in time. The report is a list of the balances of the accounts in a ledger kept by …
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
… and reliable collections were not always maintained, there is an increased risk of city collections being lost, misused … policy and invested $35,000 in an investment account that is not statutorily authorized. The board re-adopted its … monitor non-payroll disbursements. As a result, there is an increased risk that errors or inappropriate …
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
… to two funds as part of its Sustainable Investments and Climate Solutions (SICS) Program, State Comptroller Thomas P. … said. “The Fund is a recognized leader in addressing climate-related investment risks and pursuing opportunities created by efforts to address the climate crisis. These latest commitments will help us protect …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. The Division of Military and Naval Affairs … with its requirements and, consequently, did not have assurance that drivers, monitors, and attendants across … AMC failed to provide certain key documents it should have retained to support the expenses claimed on its annual …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-audits