Search
Opinion 89-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board …
https://www.osc.ny.gov/legal-opinions/opinion-89-24DiNapoli Releases Review of First Quarter State Revenue Collections
… that sales tax collections have increased 2.7 percent, but are projected by DOB to increase 3 percent by year-end. PIT … spending, contracts and other fiscal issues. These are easily accessible on his transparency website called Open …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsState Comptroller DiNapoli Releases State Audits
… and $48,802 for unsupported and duplicate payments to a contractor. Department of Health (DOH): Facility … ensure that safety and structural risks related to physical plant standards at health care facilities were … included recovering overpayments and instructing providers to bill Medicare Part C claims in accordance with the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0Opinion 98-11
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … next business day and a real property tax payment received in an envelope postmarked on that next business day, and … accompanied by the statement of such taxes, is enclosed in a properly addressed postpaid wrapper and is deposited in …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 97-24
… actually performing service" in the protection of life and property from fire and other emergency (see General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Credits and Deductions Setup Tool (Excel Users Only)
This job aid shows you (a participating organization) how to use the Credits and Deductions Setup Tool to create a pipe-delimited .txt (text) file to be uploaded into OSC’s Secure File Transfer Services Interface.
https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-create-setup-file.pdfHomeless Services Housing Needs Assessment (2021-S-23) 180-Day Response
To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to permanent housing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s23-response.pdfSelected Performance Measures (2018-S-18)
To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s18.pdfHomeless Services Housing Needs Assessment (2021-S-23)
To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to permanent housing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s23.pdfThe Tourism Industry in New York City: Reigniting the Return - April 2021
New York City must develop a proactive strategy that cultivates and attracts international and business travelers to restore the tourism industry to robust health and return to a path of continuous and shared growth.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2022.pdfSelected Performance Measures (2018-S-18) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s18-response.pdfMTA 2025-2029 Capital Program Scenarios
By statute, the Metropolitan Transportation Authority’s (MTA) is required to submit its 2025-2029 capital program to the State Capital Program Review Board (CPRB) by October 1, 2024 to begin the process of adoption.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2025.pdfState Comptroller DiNapoli Releases Municipal Audits
… villages did not receive all the benefit they should have from county sales tax distributions. The town board … totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were approved … the board did not audit 69 claims totaling $150,187 as required by New York State Town Law Section 118. Town …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Binghamton , Jamestown Board of Public Utilities , Liverpool Public Library , Monroe County , Village of … to verify its eligibility for exemption. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Village of Leicester – Financial Management (2025M-7)
… interest income, real property taxes, State aid and sales tax, while the water fund is funded primarily with metered …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Franklin Central School District – Information Technology (2022M-19)
… follow to recover data and resume essential operations in a timely manner. Key Recommendations Develop written procedures for managing computers and network user accounts. … an authorized software inventory list. Develop and adopt a comprehensive written IT contingency plan, update the plan …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Middleburgh Central School District – Financial Condition (2013M-206)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The … five elected members. The District’s general fund budget for the 2013-14 fiscal year is approximately $20.2 million. … had knowingly generated surpluses in the past to prepare for economic difficulties, they have come to rely on using …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206State Comptroller DiNapoli Releases Municipal Audits
… In addition, while department officials made CCAP payments for eligible families within required timeframes, they … officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent and town … not secure access to the fuel pumps or maintain records for fuel usage or inventory. Because officials did not …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… requirements and/or the District’s procurement policy for 33 transportation contracts totaling $322,056 for the 35 transportation contracts totaling $552,659. … enough detail to verify that the parts ordered were used for District vehicles. Key Recommendations Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentVillage of Red Hook – Information Technology (2020M-89)
… plan. Officials were unaware that employees were accessing websites for nonbusiness purposes because they did not … and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89