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DiNapoli: NYC Spending Priorities Shifted During Pandemic
… recycling, an organics program, public space cleaning and snow removal when compared to the pre-pandemic budget plan. …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicRequired Reporting
… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing Status …
https://www.osc.ny.gov/local-government/required-reportingAdequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s … The purpose of our budget review was to provide an independent evaluation of the Towns adopted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11Opinion 88-71
… and Duties (waiver of penalties arising from nonpayment of water rents to compromise a claim) CLAIMS -- Compromise or … of (waiver of penalties arising from nonpayment of water rents) GENERAL CITY LAW, §20(1): Under its general … of penalties arising from a property owner's nonpayment of water rents in the context of compromising a claim asserted …
https://www.osc.ny.gov/legal-opinions/opinion-88-71DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… New York’s Health Department (DOH) and Division of Homeland Security and Emergency Services (DHSES) can do … Comptroller Thomas P. DiNapoli. “New York has thousands of water systems supplying drinking water but, as we’ve seen … systems with their security and emergency preparedness. As of December 2022, 318 of New York’s largest water systems …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… P. DiNapoli. The state’s General Fund mid-year balance was $9.6 billion, primarily reflecting receipt of settlement … Investment Fund (DIIF), a capital projects fund. The DIIF was characterized as a mechanism to allow the settlement … current state fiscal year. However, just $856.9 million was transferred to the DIIF in SFY 2015-16, allowing the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearDiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… former Crystal Beach Volunteer Fire Department treasurer was sentenced today in Ontario County Court after he stole … for prosecuting this case and seeing that justice was done.” Judge Frederick Reed sentenced Michael Mason, 44, … and ordered him to make $82,353 in restitution. Mason was convicted of grand larceny last month after DiNapoli’s …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… not sustainable,” DiNapoli said. “The securities sector was a buffer for state and city revenues during the pandemic. … year. DiNapoli’s report estimated the securities industry was responsible for $5.4 billion in city tax revenue in its … most recent county-level data), the securities industry was responsible for 16% of all economic activity in the city, …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… children’s growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to … District officials did not properly identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6DiNapoli: Localities Spending More to Address Climate Change Hazards
… The most common type of retrofitting project reported was installing emergency power generators at a central … City Joint Sewage Treatment Plant Rehabilitation Project was the direct result of storms and flooding exacerbated by … projects totaled $632 million, $401 million (64%) of which was attributed to climate change adaptation. The local cost …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsState Agencies Bulletin No. 1992
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020 and 2021 PEF LLS payments for newly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsDiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… Tax collections for State Fiscal Year (SFY) 2021-22 totaled $121.1 billion — … York State Comptroller Thomas P. DiNapoli. Tax collections for SFY 2021-22 were $38.8 billion higher than the previous … than the most recent forecast; $724 million set aside for public employee health insurance costs; $843 million was …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as of February 2025, in implementing our recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims … The purpose of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … did not have a complete sampling plan to identify all water outlets for sampling or exemption. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingDeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… children’s growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to … District officials did not properly identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4DiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… The losses accounted for 41% of total private sector jobs lost in the city during the pandemic. “While communities … the state were based in New York City. DiNapoli’s report found that while some of the jobs lost during the pandemic … range of COVID-19 relief options to businesses through the U.S. Small Business Administration (SBA) totaling nearly $1.3 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicNew York State School Aid: Two Perspectives
This report examines the recent history of school aid, highlighting the opportunities and challenges presented by this year’s budget.
https://www.osc.ny.gov/files/local-government/publications/pdf/schoolaid2016.pdfFare Evasion (Follow-Up) (2022-F-23)
To determine the extent of implementation of the 19 recommendations included in our initial audit report, Fare Evasion (2019-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f23.pdfFare Evasion (Follow-Up) (2022-F-23) 30-Day Response
To determine the extent of implementation of the 19 recommendations included in our initial audit report, Fare Evasion (2019-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f23-response.pdfA Comparison of Fiscal Recovery Funds Utilization: NYC and Peers
This report mainly focuses on the portion of obligated spending associated with the SLFRF program through March 31, 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2023.pdf