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State Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… workforce and fuel our economy. But today, that ecosystem is under threat. Over 200,000 students across New York could … already existing workforce shortages in each field. It is critical that we understand these challenges as we prepare … will also affect the State’s creative economy. New York is home to one of the largest arts ecosystems in the nation, …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… New York State Comptroller Thomas P. DiNapoli visited the Nassau County Holocaust Memorial and Tolerance Center in Glen … survivors. “It was a privilege and an honor to visit the Nassau County Holocaust Memorial and Tolerance Center and … mission of the Holocaust Memorial and Tolerance Center of Nassau County is to teach the history of the Holocaust and …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerOpinion 91-24
… may contract with a county to provide sewer service to properties within a county sewer district. The cost of such a … treatment plant operated by a county sewer district. The properties through which the trunk line passes in the village … town began to seek the appropriate means of charging the properties within the development a proportionate share of …
https://www.osc.ny.gov/legal-opinions/opinion-91-24XVII.2 Overview – XVII. Lapsing Appropriations
… Stabilization Account appropriations lapse after close of business on June 30 or the first business day following if … and Debt Service appropriations lapse after close of business on September 15 or the first business day … SUNY Aid to Localities appropriations lapse after close of business September 30 or the first business day following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… Overall, actual revenues have been about two-thirds of casino developers’ initial projections and thus far economic … the Gaming Commission to report regularly on how actual casino revenues to the state and job numbers compare to …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… whether the South Butler Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations and did not adopt or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Harrison Central School District - Financial Condition (2018M-260)
… general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Recent Impact of Gaming Expansions on Revenues and Problem Gambling in New York
Recent Impact of Gaming Expansions on Revenues and Problem Gambling in New York
https://www.osc.ny.gov/files/reports/pdf/impact-of-gaming-expansions-on-revenues-and-problem-gambling-in-ny.pdfMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates (2023-S-2)
To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s2.pdfReport on the State Fiscal Year 2020-21 Enacted Budget Financial Plan, May 2020
Report on the State Fiscal Year 2020-21 Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-financial-plan-report-2020-21.pdfMeltdown: The Housing Crisis and its Impact on New York State's Local Governments
Meltdown: The Housing Crisis and its Impact on New York State's Local Governments
https://www.osc.ny.gov/files/local-government/publications/pdf/subprime08.pdfThe Financial Industry Crisis – Impact on the New York State Budget, September 2008
The State Comptroller maintains a close watch over the impact of all economic events for New York State and its local governments, including New York City.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-financial-industry-crisis-2008.pdfRestrictions on Consecutive Hours of Work for Nurses (2017-S-14) 90-Day Response
To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s14-response.pdfComptroller's Preliminary Report on the State Fiscal Year 2013-14 Enacted Budget, April 2013
The Enacted Budget restrains spending growth after several years in which funding for many programs has been reduced or held flat.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-preliminary-2013-14.pdfHealth Sciences Charter School – Procurement (2013M-211)
… May 3, 2013. Background The Health Sciences Charter School is located in the City of Buffalo and is governed by a Board of Trustees. The School’s budgeted … quotes should be written or verbal. Even though the School is in its third year of operation with a Principal and a …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211City of Syracuse – Water System Cybersecurity (2019M-173)
… unauthorized access or disruption. Key Findings Network and local user accounts were not properly managed. Officials … officials. Key Recommendations Properly manage network and local user accounts, including disabling unneeded … City officials generally agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Opinion 88-68
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. ZONING AND PLANNING -- Planning Boards (authority of individual member to vote on matter of personal interest) … Whether a member of a town planning board is disqualified from considering and …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Cost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension to help offset … receive a COLA increase each September. How COLA is Determined In accordance with State law, the annual COLA percentage is 50 percent of the rate of inflation at the end of the …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… The Federal Funding Accountability and Transparency Act of 2006 (FFATA) was signed into law on September 26, … FFATA was amended by the Government Funding Transparency Act to require prime recipients to report details on their … include: Federal Funding Accountability and Transparency Act of 2006 OMB Memo on Subaward and Compensation Data …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… cash advance account code as listed in the table below. Like the codes in the table above, these specific codes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advance