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Opinion 88-24
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his municipality if he or she receives a direct or indirect pecuniary or material …
https://www.osc.ny.gov/legal-opinions/opinion-88-24DiNapoli: Many Homeless Shelters in Poor Condition
… condition with numerous health and safety issues that need to be addressed immediately, according to a report on homelessness released today by New York State … P. DiNapoli. DiNapoli called on state and local officials to improve coordination and respond quickly to improve …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionOpinion 2024-1
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … that bear on the issues discussed in the opinion. NY CONSTITUTION, ART. VIII, § 1, ART. VII, § 8(1); LOCAL … VILLAGE LAW, § 11-1112. We are in receipt of the City of Troy’s (“City”) resolution no. 2024-127, adopted by the City …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1IX.12.Q Annual ALN (Assistance Listing Number) Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… for all Federal programs that they administer are accurate and correctly reported in the SFS. Responses … for all Federal programs that they administer are accurate and correctly reported in the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsCity of Long Beach – Budget Review (B24-7-4)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/long-beach-city-b24-7-4.pdfInternal Controls for Billed Receivables and User Charges Webinar Presentation
Please join us as we discuss internal control framework for billed receivables and user charges, and go through the elements of a control environment to help ensure these activities are appropriate and safeguarded.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-billed-receivables-and-user-charges-08-18-2021.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.pdfLingering Challenges in the Child Care Sector
New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide.
https://www.osc.ny.gov/files/reports/pdf/child-care-challenges.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.pdfDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… beginning of the fiscal year to $2.3 billion, but the FY 2019 budget gap is unchanged at $2.9 billion. The city …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksDiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… of $439 million in the 2017 fiscal year, which is likely to grow as the year progresses even though job growth and tax collections are slowing, according to a report released today by New York State Comptroller … growth and tax collections in the near future are unlikely to be as robust as they have been in recent years," DiNapoli …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… at 10 campuses controlling about 84 percent of these funds. DiNapoli's auditors found 10 of the 30 foundations …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightXVII.2 Overview – XVII. Lapsing Appropriations
… (excluding SUNY and CUNY) that are not reappropriated and the SUNY Stabilization Account appropriations lapse after close of business on June 30 or the first business day following if June 30 falls on a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewDiNapoli: NYC Finances Gain Stronger Footing
… unprecedented federal economic stimulus for businesses and individuals, and direct federal relief to New York state, New … FY 2021 revenues, twice the level of aid in FY 2019. More than two-thirds of federal relief will be used for spending … income and corporate tax collections in FY 2021, driven by less severe impacts among higher-income workers who could …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingDiNapoli: Audit Finds State Falling Short in Helping People with Disabilities Find Work
… disabilities suffer much higher rates of unemployment and poverty than the general public, and the Office of Mental … that the commission report recommended, including the Supplemental Nutrition Assistance Program, Social Security … only limited benefits information to customers. OMH is also unable to determine with certainty whether an …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-audit-finds-state-falling-short-helping-people-disabilities-find-workDiNapoli Releases Upper Manhattan Economic Snapshot
… can learn from our past to ensure that we work towards the best future for our small businesses and residents,” said New …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotNYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… Department (DOL) rule that allows managers of retirement funds that are subject to the Employee Retirement Income … (Fund), which is the one of the largest public pension funds in the United States. The Fund is not subject to the … factors that a prudent investor, including pension funds, absolutely must consider. Thank you for continuous …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionOversight of New York State Forest Tax Programs
… and landowners are adhering to requirements to assist in the protection of the environmental benefits of the … of both healthy forests and a stable forest economy, in 1974 New York enacted Real Property Tax Law 480a – a tax … a tax break, they must submit an annual commitment form recommitting their land for the next succeeding 10 …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsOversight of Mental Health Education in Schools
… through August 2021. About the Program As the steward of New York State’s education program, the Department is charged … to a decline in mental health. The American Psychological Association reports that nearly 81% of teenagers experience …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… grow and create jobs, especially now as we work to recover from the COVID-19 pandemic. However, the authority has not … additional economic assistance programs that would benefit from migration to Dynamics. In response to DiNapoli’s …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programs