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The Tourism Industry in New York City
… which serve as the core infrastructure. Visitors and visitor spending are the essential factors in measuring the … are shown by country of origin in Figure 2. Visitors from China have posted record visitor spending for three years in … international visitors. From 2009 to 2019, tourists from China increased more than sevenfold, the strongest growth of …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityOpinion 94-24
… (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a … board adopts separate resolutions to purchase land for a town hall with current year tax revenues and to construct the town hall using such revenues, each resolution would be …
https://www.osc.ny.gov/legal-opinions/opinion-94-24State Comptroller DiNapoli Releases School Audits
… sampling on the district’s website. Island Trees Union Free School District – Inventorying and Monitoring Capital …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… taking office, I have sought to establish our state’s pension fund as a leader in transparency, ethics and … “Our staff has helped build one of the nation’s strongest pension funds, but only with competitive compensation and … staff, advisory committee members, and external service providers. FAS reviewed documents relating to every new …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… that all non-original equipment manufacturer (OEM) school bus options were consistent with State contract pricing for … Orchard Park Central School District School Bus Procurement and Reserves 2013M368 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… Earlier this year, another 70 municipalities and school districts were classified in some level of fiscal …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresEndwell Fire District – Controls Over Financial Operations (2013M-277)
… not appropriate District expenditures, such as clambake tickets, volunteer incentive gifts, meals and travel expenses …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… Purpose of Audit The purpose of our audit was to review internal controls over time and … 1, 2011, to September 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is … Village of Chatham Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Town of Prattsville – Justice Court (2012M-243)
… account that could not be traced to any open or closed case files, fines or fees, or bail moneys; and Justice Olson … assistance of the court clerk, review and analyze all open case files and bail records to determine if there are …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Background The Frontier Central School District is located in the Towns of Hamburg and Eden in Erie County. The District is governed by an elected … is a dangerously low level. Approximately $5.3 million in workers’ compensation reserve funds were inappropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… and make amendments, as appropriate, so that the private contractor does not exercise the custodial and disbursing …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339DiNapoli: Fiscal Stress Down Slightly in Villages
… in “significant fiscal stress” were: Potsdam (St. Lawrence County); Pomona (Rockland) and Tannersville (Greene). The four villages listed in “moderate fiscal stress” … in at least one year. The village of Amityville in Suffolk County is the only village to be designated as fiscally …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesNew York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewOpinion 90-13
… request and expense of a village, to install sewer pipe for a village sewer project in conjunction with a DOT road … reply to your letter concerning installation of sewer pipe for a village sewer project in conjunction with a planned New … informed us that DOT would incorporate the work required for the sewer project into DOT's scheduled road project by …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Allocation and Budgetary Controls Over Unrestricted Funds
… Purpose To determine if the Research Foundation for the State University of New York had: a fair and equitable methodology for charging (assessing) SUNY campuses for the costs of central office operations and statewide … To determine if the Research Foundation for the State University of New York had a fair and equitable …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… was conducted by the Comptroller’s Division of Investigations, with assistance from Investigator Dennis … Legal Analyst Sara Pogorzelski of the Attorney General’s Investigations Division which is led by Chief Investigator … Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… whether fixed assets were recorded and properly accounted for. Key Findings The Board did not designate a property … whether fixed assets were recorded and properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185State Comptroller DiNapoli Releases Municipal Audits
… cash balances were overstated by about $3 million as of Dec. 31, 2019. In addition, bank reconciliations were not …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0NYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… environmentally sustainable practices. In response: Capri Holdings (CPRI), Dollar General Corporation (DG), Keurig Dr. …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced … public funds. Riley confessed to DiNapoli’s staff and the New York State Police that she pocketed tax penalty payments, … Steuben County District Attorney Brooks Baker and the New York State Police for their continued partnership with my …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-funds