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Village of Washingtonville – Budget Review (B25-6-1)
… review was to determine whether the significant revenue and expenditure projections in the Village of … deficits in the general fund, water fund, sewer fund and capital projects fund as of February 28, 2023, including … the remaining principal amount of any budget, deficiency and/or revenue anticipation notes outstanding at the time the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Chateaugay – Real Property Tax … $80,126 in tax reductions. Finally, the assessor did not have any documentation on file for four properties receiving … receiving senior citizens exemptions and the owners may have incorrectly received $2,551 in tax reductions. Etna …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Monster Beverage Needs To Diversify Board
… State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) has filed a … proposal with Monster Beverage Corporation calling on the company to report on plans to increase gender and racial diversity on its board. The Fund's proposal is co-sponsored by the Connecticut …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardState Comptroller DiNapoli Releases Municipal Audits
… fuel operations, billing errors occurred and the potential for inappropriate use of town fuel to occur and go undetected … The superintendent did not properly monitor and account for the millings inventory or unscreened millings sales. As a … a result, 483 tons of unscreened millings that were sold for $929 should have been sold for $9,875 based on average …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Manlius – Financial Reports (2025M-89)
… [read complete report – pdf] Audit Objective Did the Village Board of Trustees … Comptroller (OSC)? Audit Period June 1, 2023 – March 31, 2025. We extended our audit period to review the filing … and residents. The Board did not: Receive monthly budget status reports, a balance sheet or trial balance …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89DiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… economy given current developments. To their credit, Mayor de Blasio and the City Council have prudently increased the city’s reserves in recent years.” In January, Mayor de Blasio released his preliminary executive budget for …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksState Comptroller DiNapoli Releases Municipal Audits
… of Hastings-on-Hudson , Town of Marlborough , New Hyde Park Fire District , Town of Red Hook , Rockland County , City of Troy and the Village of Tuxedo Park . "In today’s fiscal climate, budget transparency and … capital improvements ($62,200), sewer repairs ($34,840), park rehabilitation ($21,262) and general maintenance …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsOversight of Campus Foundations
… corporations, to support fundraising efforts, real property management, or other activities and functions …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsDiNapoli Releases August Cash Report
… Total receipts through the first five months of the state fiscal year were $59.9 billion, $609 million higher than the state Division of the Budget’s August projections, according to the monthly … has improved further in recent months, largely because of higher than projected revenues and lower than projected …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportSmall Businesses and the Economic Recovery: Work in Progress
… struggle, entrepreneurs are identifying and pursuing new opportunities. FIGURE 7 – Year-Over-Year Change in Monthly …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… put to use any of the money generated through distinctive license plates and a license application check-off box to support New York’s organ … then jumped to more than $124,000 when the $1 license application check-off box was instituted in 2009. … put to use any of the money generated through distinctive license plates and a license application checkoff box to …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… 2019 and its associated financial plan project a surplus of $2.6 billion in the current fiscal year, ending on June 30, which will be … peak. More jobs were added in the boroughs outside of Manhattan than in any other expansion. The city’s … 2019 and its associated financial plan project a surplus of $26 billion in the current fiscal year ending on June 30 …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… the individual is often eligible for benefits including a pension and health insurance. While pension costs are pre-funded and invested to help pay for … their OPEB liabilities on their financial statements as obligations accrued during an employee’s entire period of …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careOpinion 2003-1
… Opns St Comp No. 91-10, p 24), unless the petition, in the case of an article 12 district, or the notice of hearing, in the case of an article 12-A district, states that the costs of …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 94-20
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … a special assessment to pay the cost of snow removal in excess of the amounts appropriated, but it may issue budget notes to finance such excess costs. In addition, a village has temporary authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 88-71
… CITIES -- Powers and Duties (waiver of penalties arising from nonpayment of water rents to compromise a claim) CLAIMS … Compromise or Settlement of (waiver of penalties arising from nonpayment of water rents) GENERAL CITY LAW, §20(1): … a city may waive the imposition of penalties arising from a property owner's nonpayment of water rents in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 89-11
… powers of a not-for-profit corporation, which include the power to rent real property and all powers necessary to … and their families. Thus, although the Association has the power to rent a meeting room in furtherance of its general …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… half of all agencies reporting contracts as late as 90 to 100 percent of the time, according to a report released today by State Comptroller Thomas P. … in the timeliness of contract approvals, more needs to be done so delays are avoided and taxpayers don't foot the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… source of primarily pay-as-you-go funding to address the State’s environmental needs. Appropriations to the EPF have … Supports an array of environmental programs, such as State and municipal open space conservation; municipal and … Act of 2022.” With nearly 68 percent of voters who voted on the ballot question supporting it, the Bond Act became the …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agriculture