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State Comptroller DiNapoli Releases Municipal & School Audits
… (AFRs). The 2024 AFR was also 244 days late as of Oct. 31, 2025. Arkport Joint Fire District – Treasurer’s Records and … or did not record 13 receipts totaling $93,978 and 20 disbursements totaling $24,502, among other issues. The … receipts totaling $26,324 or six disbursements totaling $1,878 since their appointment through June 30, 2025. Because …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Releases Recommendations From Decarbonization Advisory Panel
… change on the New York State Common Retirement Fund (Fund) and recommends ways for the Fund to build on its climate … Decarbonization Advisory Panel, the first of its kind for a public pension fund, was formed by Gov. Andrew Cuomo and … in 2018 and members were appointed in March 2018. It is comprised of investment, financial, environmental, energy …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelDiNapoli Report Analyzes Increases in NYC's Unsheltered Population and Spending
… “low-barrier” options – Safe Haven and stabilization beds – along with drop-in centers with showers to appeal to … FY 2025 on services that potentially contain low-barrier beds. This included $106 million for 900 new Safe Haven beds, … the population by as much as 40%. Greater utilization of HOME-STAT data and information on the geographic location of …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-report-analyzes-increases-nycs-unsheltered-population-and-spendingOpinion 90-11
… doctrine of federal pre-emption (U.S. Const., art. VI, cl 2; see, gen., 16 Am Jur 2d, Constitutional Law, §291, et seq. … St Comp, 1962, p 246; see also General Municipal Law, §92[1]). It is well-established under New York law, however, that … before the performance of the work (29 USCS §207[o][2]). In the absence of either type of agreement to provide …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 97-26
… (authority to allocate cost of equipment between zone of assessment and remainder of district); (authority to use … only to a zone of assessment, belong to the fire district after the zone is abolished. This is in reply to your letter … dissolution of the zone ( cf . Town Law, §§185[1], 198[12], 202-c[1]). Accordingly, it is our opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 2004-1
… of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services (imposition of fees for … aid squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW §176: A fire district may not impose fees for emergency rescue … provided by an emergency rescue and first aid squad of the fire district fire department, irrespective of whether the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… figures presenting the data, which are also available as a printable PDF . New York entities received 489,100 loans … $130,672 ALLEGANY 394 $37,304,836 $94,682 BRONX 16,667 $1,354,373,882 $81,261 BROOME 3,145 $343,539,232 $109,233 CATTARAUGUS 1,072 $89,465,048 $83,456 CAYUGA 1,282 $139,393,073 $108,731 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… Purpose To determine whether the Triborough Bridge and Tunnel Authority (TBTA) has taken action to … by TBTA related to cashless tolling at the Henry Hudson Bridge (HHB). The audit covers the period November 1, 2012 … vehicles per year and carries more traffic than any other bridge or tunnel authority in the nation. Toll revenues from …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesDiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… was only doing a fraction of the work it is required to do under its contract. The MTA officials told auditors they …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachDiNapoli, Sanders and Anderson Take Action to Expand Lending in Underserved Communities and Spur Economic Development
… 1 Bronx, District 11 116 th St., District 3 Lower East Side, District 6 East Tremont, District 7 Sunset Park, Brooklyn/Kings) … Bank / NY Community Bank Westbury (Brentwood, Corona Heights, Wyandanch) $105,000,000 Sidney Federal Credit Union …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-sanders-and-anderson-take-action-expand-lending-underserved-communities-and-spur-economicState Agencies Bulletin No. 835
… using the Action/Reason code of PAY/NSG (Pay Rate Change/NS to Grade) for all rows requiring a salary correction on … be changed, the Action/Reason code of DTA/NSG (Data Change/NS to Grade) must be submitted. Qualifying hours used to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilTransportation and Warehousing Sector – New York City Industry Sector Dashboards
… State and Nation Average Annual Salaries Freight Container Shipping Rates Freight Container Volumes …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingIntroduction – Information Technology Contingency Planning
… Computer systems and electronic data are fundamental to daily business transactions, communication, and accounting … of an incident. The goal of IT contingency planning is to enable a computer system and/ or electronic data to be recovered as quickly and effectively as possible …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionSUNY Bulletin No. SU-366
… bulletin is to notify agencies of a change in the dues structure. Affected Employees: SUNY employees represented by … bulletin is to notify agencies of a change in the dues structure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-366-united-university-professions-uup-change-dues-structure2021 Financial Condition Report – 2021 Financial Condition Report
… and for the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The impact of … selected financial, economic and demographic information in an easy-to-understand format. Read More …
https://www.osc.ny.gov/reports/finance/2021-fcrLakeland Central School District - Reserves Management (2019M-113)
… the financial objectives, funding levels and conditions for use for the District’s reserves. The District’s tax certiorari … objectives, optimal funding levels and conditions for use for each reserve. Perform an analysis of the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… did not properly audit claims. Key Recommendations Adhere to the procurement policy. Revise the procurement policy to include a competitive process for obtaining professional … findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… Determine whether the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly … Determine whether the Board provided adequate oversight of extraclassroom activity ECA finances …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andTown of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … purchasing agent approved 12 purchase orders (6 percent) for purchases totaling $61,109 after the goods and services … were ordered. The claims auditor approved the claims for these 12 purchases with supporting documentation that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018m