Search
Opinion 94-22
… services with) MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit association) GENERAL MUNICIPAL LAW, … funds paid as fair and adequate consideration pursuant to a contract for services with the district, subject to audit of claims and competitive bidding requirements. You …
https://www.osc.ny.gov/legal-opinions/opinion-94-22DiNapoli: NYC Spending Priorities Shifted During Pandemic
… the city’s pre-pandemic and current preliminary budgets for Fiscal Year 2024 (FY24) to examine how spending … that emerged during the pandemic,” DiNapoli said. “Funding for education, public health and social services have risen … impacted by the pandemic, the city’s current budget for FY 2024 increased funding for education when compared to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicNew York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… March 31). Since the city’s securities industry makes up about three-quarters of the statewide bonus pool for …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallAttorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… to Board of Water Supply purposes. The scheme continued into the fall of 2018 with payments from the Board of Water … Division of Investigations for their assistance in this investigation. The investigation was handled by Investigator Angel LaPorte, under the supervision of Deputy Chief Investigator John McManus and Supervising …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the … of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsOversight of Selected Aspects of Traffic Controls
… movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of New York … intersections without traffic signals. The federal Manual on Uniform Traffic Control Devices (MUTCD) contains standards … did not always monitor traffic conditions due to traffic cameras that were pending repair for significant amounts of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsLabor Investigations in New York City
… To determine whether the Department of Labor (Department) is adequately conducting labor violation investigations in … in New York in 2022 compared with 2021. The Department is responsible for enforcing New York Labor Laws (Laws). … 14 District Offices, including seven 2 in New York City, is responsible for receiving and investigating labor …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityState Comptroller DiNapoli Releases Audits
… Services Billed as Inpatient Claims (Follow-Up) (2024-F-26) A recipient’s status in a hospital—inpatient versus …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling … of $89,000 (15%) and $196,000 (26%) in the TW general and highway funds, respectively and actual revenues exceeded …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… statewide average for all sectors, and produce a strong multiplier effect: for every finance job, another 2.66 jobs …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Comptroller DiNapoli Releases Municipal Audits
… reimbursed $1,526 for expenditures on the town’s credit card and did not deposit five cash receipts totaling …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Analysis of Executive Budget
… a high-pressure year for the state budget. Decisions made in Washington pose a real risk to New York's finances. Cuts … questions over state tax revenues and billions of dollars in out-year gaps pose significant threats," DiNapoli said. … challenges, transparency, accountability and oversight in the use of public dollars are more important than ever." …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetState Agencies Bulletin No. 1935
… Increases for Executive Law Section 169 Commissioners and other positions specified in Executive Law Section 169 (e.g., Board Members and Board Chairs). Affected Employees Executive Law Section 169 Commissioners and other positions specified in Executive Law Section 169 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersSUNY Bulletin No. SU-300
… The purpose of this bulletin is to inform campuses of OSC’s automatic processing of the December 2020 minimum wage … annualized equivalent of the minimum wage for their work location. Affected Employees SUNY employees in hourly or … for the 2020 minimum wage increase: Position Location by County Minimum Hourly Wage Job location in NYC $15.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… pieces of equipment we sampled from January 2018 to April 2022, valued at $8 million. We found service tickets for 18 pieces of equipment. Six pieces of equipment did not have any service tickets to show they were maintained. Eighteen pieces of …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… Uncertainty from Washington New York City modified its FY 2026 budget to $118.2 billion, $2.3 billion higher than at … adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After adjusting … $122 billion in FY 2025. While the plan shows that FY 2026 remains balanced, the city did not take significant …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsDiNapoli: State Medicaid Needs to Stop Paying Bills That Federally Funded Plans Should Cover
… in costs if it strengthens its oversight of enrollment in Medicaid and other public health plans, according to two … too often the Department of Health has let the state’s Medicaid program pay for services that federally-funded … today examined whether DOH was doing enough to control Medicaid costs for New Yorkers’ health care. The audits found …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-state-medicaid-needs-stop-paying-bills-federally-funded-plans-should-coverState Comptroller DiNapoli Releases Audits
… Requirements Report (Follow-Up) (2022-F-1) An audit issued in October 2020 found DEC had established procedures to help … facilities or verified whether events were reported in a timely manner. In a follow up, auditors found DEC made progress in …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsTown of Lockport – Building Permit Fee Collections (2025M-56)
… Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local government − … own local rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56DiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… Transit (Transit) capital projects found errors throughout the project pipeline that contributed to delays and higher costs, according to an audit released today by State Comptroller Thomas P. DiNapoli. Many of the problems were tied to MTA’s failure to follow its own …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delays