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DiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… New York state’s dependence on gaming revenues has grown over the past two decades, according to a report released today by State Comptroller Thomas P. DiNapoli. Yet the share … and Florida combined in SFY 2012-13. The state’s reliance on lottery revenues has grown, rising to the equivalent of …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetGASB Statement 87, Leases
… the contract. Example A state agency contract with Agnus Industries has a termination clause allowing the tenant the … A state agency enters a five-year contract with Ben Sisko Industries for office space. This lease has two four-year … Example : A state agency signs a contract with Schneible Industries to rent an excavator for $50 per hour. Each …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 2107
… Additional Pay, Hire, Rehire, or Add Concurrent Hire pages or new Time Entry transactions (aside from rejected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2107-schedule-agency-payroll-submission-and-availability-reports-and-filesState Comptroller DiNapoli Releases Audits
… in real property taxes were not collected. New York Racing Association (NYRA): Capital Program Revenue and … progress in addressing the issues identified. New York Racing Association: Financial Condition and Selected Expenses … limits. As a result of the findings, OTDA determined the daily file from the Social Security Administration contained …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsEnforcement of Local Law 144 – Automated Employment Decision Tools
… Companies are increasingly using automated tools to assist in making employment decisions. This technology can be used in a variety of ways, such as quickly scanning resumes for … licensing, and workplace laws that apply to businesses in NYC. DCWP is tasked with enforcing LL144 and can impose …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsDiNapoli: Financial Viability of OTBs in Jeopardy
… DiNapoli. “Statutory payment requirements, a downturn in racing interest and major fee increases have each contributed … auditors found the total amount wagered on horse racing, also known as the handle, for these OTBs was $3.7 … has been competition, both within the shrinking horse racing industry and from an increase in other gambling …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyDiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… patients with interpreters, connectivity issues affecting video interpretation, limited availability of interpretation …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsOpinion 97-3
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … and penalties on taxes levied prior to the dates specified in those sections. You ask whether, pursuant to section 1182 … You state that the tax liens are owned by the village and, in at least some cases, date from the 1930s. For purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3DiNapoli: Capital Planning Problems Persist at NYRA
… thoroughbred racetracks at Aqueduct, Belmont and Saratoga. In September 2008, NYRA entered into a bankruptcy settlement … agreement that conveyed all rights, titles, and interests in the racetrack properties to New York State in return for a financial assistance package. As part of this …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraState Comptroller DiNapoli Releases Municipal & School Audits
… were applied consistently, and meters were accounted for. In addition, the water clerk inaccurately re-levied all 25 … Specifically: 27, purchased for $33,349, were not recorded in the capital asset records; 13, purchased for $22,099, were … $59,571, were recorded without a model or serial number. In addition, a wheel balancer and a portable video magnifier …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight of Telemental Health Services
… that related telemental health activities are conducted in accordance with applicable laws and regulations. The audit … mental health services and psychiatric care at a distance. In July 2019, the Office of Mental Health (OMH) expanded the … TMH for the duration of the COVID-19 disaster emergency. In addition, OMH issued a blanket attestation for providers …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… Thomas P. DiNapoli, Ontario County District Attorney James Ritts, and Ontario County Sheriff David Cirencione … Thomas P DiNapoli Ontario County District Attorney James Ritts and Ontario County Sheriff David Cirencione …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000State Agencies Bulletin No. 2107.1
… Additional Pay, Hire, Rehire, or Add Concurrent Hire pages or new Time Entry transactions (aside from rejected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21071-schedule-agency-payroll-submission-and-availability-reports-and-filesState Comptroller DiNapoli Releases Municipal & School Audits
… of this amount after experiencing operating surpluses in four of the last five years. When the unused appropriated … paid. Auditors questioned the reasonableness of $14,190 in payments for 258 chaperoning and sports scorekeeping … $2 million more state aid than they were entitled to. In addition, officials properly claimed BOCES aid totaling …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Financial Condition and Selected Expenses
… Purpose To assess the New York Racing Association, Inc.’s financial condition and selected … 1, 2012 through December 31, 2014. Background The New York Racing Association, Inc. (NYRA) holds the exclusive franchise … revenue subsidies, is sound. However, NYRA’s traditional racing operations (which exclude the VLT revenues) have …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesState Comptroller DiNapoli Releases Municipal Audits
… records, prepare bank reconciliations, provide adequate monthly financial reports or file AFRs with DiNapoli’s … supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. In addition, the … plans and ensuring that the treasurer filed annual statements and AFRs when required. As a result, the village’s …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1Oversight of Telemental Health Services (Follow-Up)
… Objective To determine the extent of implementation, as of November 15, 2022, of the three recommendations included in our initial audit … To determine the extent of implementation of the three recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followState Audits Issued Over 60 Days Ago
View state audits issued by the Comptrollers Office than four years ago
https://www.osc.ny.gov/state-agencies/audits/by-date-olderState Audits by Agency or Authority
View audits issued in the last four years by state agency
https://www.osc.ny.gov/state-agencies/audits/by-agencyWall Street Bonuses Declined in 2011
… bonus season, according to an estimate released today by State Comptroller Thomas P. DiNapoli. Click here to view a … year’s Wall Street bonus report “Cash bonuses were down in 2011, reflecting a difficult year on Wall Street,” DiNapoli … firms in New York City resumed downsizing in the second half of the year. The securities industry, which is a …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011