Search
Comptroller’s Fiscal Update: Tax Collections Through the Third Quarter, January 2014
Ttax collections through the third quarter were $534 million lower than projected in the most recent update to the Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-3rd-quarter-2013-14.pdfComptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2012-13, April 2013
SFY 2012-13 brought serious budgetary challenges, including the second most expensive storm to hit the U.S. and a still-slow recovery from the Great Recession.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2012-13.pdfUnclaimed Consumer Credit Balances
Unclaimed property subject to Section 1314 of the Abandoned Property Law includes any consumer credit balance refund monies held or owing by corporation.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/consumer-credit-balances.pdfAccount Codes for Natural Gas and Wind Farm Revenues
Account codes established to record revenues received from natural gas lease and royalty payments and wind farm revenues received from host community PILOTs
https://www.osc.ny.gov/files/local-government/publications/pdf/naturalgasandwind.pdfEmployer's Guide - Section 1: About NYSLRS
The Employer’s Guide is a resource for the benefit and payroll staff of NYSLRS’ participating employers to help them do their Retirement System-related work.
https://www.osc.ny.gov/files/retirement/employers/pdf/employers-guide-section-1.pdfHandbook for Reporters of Unclaimed Funds
New York’s Abandoned Property Law requires that organizations holding unclaimed property report such property to the New York State Comptroller’s Office of Uncl
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/handbook.pdfEmployer's Guide - Section 2: NYSLRS Participation and Retirement Plans
The Employer’s Guide is a resource for the benefit and payroll staff of NYSLRS’ participating employers to help them do their Retirement System-related work.
https://www.osc.ny.gov/files/retirement/employers/pdf/employers-guide-section-2.pdfDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… “ignition interlock restriction” to their license. The IID connects to the vehicle’s ignition system and prevents the … the intoxicated mother of one of her friends, crashed in Manhattan. After efforts to strengthen the law, as of … Driving While Intoxicated , or go to: http://www.osc.state.ny.us/audits/allaudits/093016/14n4.pdf …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksOpinion 88-8
… INTEREST -- Maintenance Contracts (fire commissioner who is president and stockholder of company servicing district … a local automotive dealership to service its vehicles if a member of the board of fire commissioners is the president … of a misdemeanor. In the instant situation, the board member is deemed to have an interest in any contract between …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 92-36
… the opinion. COUNTIES -- Powers and Duties (imposition of surcharge to finance E911 system); (implementation of E911 … not authorized by article 6 of the County Law to impose a surcharge on a part-county basis in order to finance the … of a police district within that county and to collect a surcharge only on customers serviced within the district. You …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-55
… may accept dedication of private water lines of an outside consumer if it is determined that the lines are needed to further a proper … to your letter concerning a privately-owned water system located within a portion of a town outside of any water …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-17
… by the town. You indicate that the town owns a supply of sand that is in excess of its own needs for the foreseeable future. The town initially acquired this sand as a gift (see 1975 Opns St Comp No. 75-941, … unreported). You ask whether, in lieu of selling the sand and crediting the proceeds to the townwide general fund, …
https://www.osc.ny.gov/legal-opinions/opinion-95-17DiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… treatment timely, but found that in at least one case, a delay in initial treatment coincided with … from a hospital. AOT orders are generally for one year, but can be renewed. The audit found lapses in treatment … lapses (ranging from 34-198 days) in treatment orders for 12 others. In one case, a renewal examination was scheduled …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawDiNapoli: Central New York Economy Slowly Improving
… “Although many of the region’s longtime manufacturing jobs have disappeared, the health care, professional and technical services industries are gaining strength. Moving forward, it … 2009 and 2014, and these jobs tend to be well paid. Food manufacturing operations (milk, yogurt, cheese, fruit …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingIII.2 SFS Policies – III. Statewide Financial System (SFS)
… 1 states that “The State Comptroller shall be required: To audit all vouchers before payment and all official accounts; To audit the accrual and collection of all revenues and receipts; and To prescribe such methods of accounting as are necessary for … The State Comptroller shall be required to audit all vouchers before payment and all official …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
… State’s agricultural receipts came from crops grown for animal feed in 2020. 1 According to the New York State … information on farming, encompassing both crop and animal production. As shown in Figure 1, employment in animal production grew steadily in the years leading up to …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on … Thomas P. DiNapoli. “There are older New Yorkers waiting for services to help them remain independent and out of nursing homes, but the Office for the Aging isn’t doing enough to make sure the funding for …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… lower costs to consumers during New York’s transition to clean energy. DiNapoli warns there is now significant … additional funding for critical environmental and clean energy projects.” IRA Grants Energy, clean air and conservation programs funded through the IRA …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersAccess Controls and Vulnerability Management Over Critical Systems
… Objective To determine whether the Battery Park City Authority’s (BPCA) access controls and … development, and maintenance of the 92-acre Battery Park City neighborhood in lower Manhattan. BPCA is governed … To determine whether the Battery Park City Authoritys BPCA access controls and vulnerability …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/access-controls-and-vulnerability-management-over-critical-systemsComptroller DiNapoli Releases State Audits
… City Department of Housing Preservation and Development (NYC HPD): Housing Preferences for Veterans (2014-F-14) An initial … disregard by housing companies and lax enforcement by NYC HPD. Auditors found two housing companies in Manhattan …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-audits