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State Comptroller Thomas P. DiNapoli Statement on New State Budget
… an improving economic outlook. We are not out of the woods, and we must remain cautious as there is still …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetAkron Fire Department – Financial Activities (2014M-196)
… chief fiscal officer. Key Findings We found 101 credit card purchases totaling $22,100 did not have original receipts attached to the monthly statement. In July 2019, a Fire Department member, Richard A. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Upper Jay Fire District – Audit Follow-Up (2023M-24-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Upper Jay Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… average of the previous two years by more than 20%, the amount in excess of 20% is excluded from the computation of … elected this plan before July 1, 1972, you will receive a pension equal to 1/40th (2.5%) of your FAS for each year of … this plan on or after July 1, 1972, you will receive a pension equal to 1/40 (2.5%) of your FAS for each year of …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… New York City Retail Employment by Subsector, October 2019 vs. October 2020 Sources: NYS Department of Labor; OSC …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19The Tourism Industry in New York City
… NYC residents (83%) Higher share are self-employed 14.4% vs. 8.5% City average Lower median wage ($32,000) than City ($50,000) Almost a third are part-time workers 31.9% vs. 23.6% City average Generally younger: 41% under the age … and Policy Issues for Congress (2015), at EveryCRSReport.com . 2 Country-specific international data is from Tourism …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityState Comptroller DiNapoli Releases Audits
… policies and procedures; improve how incident information is recorded in the Equine Breakdown, Death, Injury and …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsNYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… New York City's economy is on pace to add more than 72,000 jobs in 2018 and the … reserves and should continue to do so given the threats on the horizon." The city's most recent four-year financial … FY 2018 citywide savings program is expected to generate, on average, more than $900 million annually, but only a small …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownDiNapoli: MTA Financial Outlook Improved
… through 2020. The MTA projects a year-end cash balance of $200 million in 2016 (two-thirds higher than previously … however, have yet to identify the sources for $9.2 billion of their $10.8 billion contribution, making it impossible to … city budgets, or taxpayers. The MTA is funding 40 percent of the cost of the capital program ($11.8 billion), including …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… The Comptroller’s office has also launched a new training academy for local government officials that will increase training efforts related to financial oversight and budgeting …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesDiNapoli: State Needs to Improve Oversight of Child Care Grants
… The Office of Children and Family Services (OCFS) failed to adequately oversee the use of child care stabilization grant funds received during the … locally. "In response to the detrimental impact of the pandemic on the child care sector, federal grants … The Office of Children and Family Services OCFS failed to adequately …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsClimate Act Goals – Planning, Procurements, and Progress Tracking
… Program The Climate Act, effective January 1, 2020, is one of the most ambitious laws designed to address the negative impacts of climate change in the United States. The Climate Act … energy supply. The Climate Act requires that a minimum of 70% of statewide electric generation secured by …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingDiNapoli: Help for Vulnerable Adults in NYC Falls Short
… of time and services that were delayed, but OCFS did not flag these problems or require them to be fixed. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… New York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today by State … to FY 2025 and another $3.1 billion is forecast for FY 2026. The city’s revenue estimates align with collection … funded nearly $2.7 billion in other new needs in FY 2026, much of which went towards discretionary spending …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesOversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our audit scope covered … Commissioner of Education (Regulations) require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… on-time performance. Some delays were controllable (car equipment problems, track work), while others were not … if the MTA could show efforts to address these issues. Car Equipment: Three district managers said subway car equipment problems, which caused six percent of the …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackOpinion 92-25
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) TOWN LAW, §§176(11), 176-a: A board of fire commissioners may adopt regulations authorizing a fire … the provisions of section 17611 of the Town Law preclude a fire district commissioner who is not a member of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-25State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and did not make disbursements to the supervisor and state agencies in a timely manner. The board also did not … for the 16 purchases that were approved. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… who come to the U.S. looking for work and a better life. Federal immigration policy must be reformed to ensure that the economic … 2019. During that time, fewer people obtained temporary or permanent visas to legally live and work in the U.S. Also, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakArea #2 – IT Security Training and Awareness – Information Technology Governance
… are required to annually provide data privacy and security awareness training to their officers and employees with … attendees need to know to perform their jobs. IT security awareness efforts should reinforce your IT policies and … The failure to provide IT security training and raise awareness increases the risk that users will not understand …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awareness