Search
City of Newburgh – Budget Review (B17-6-18)
… proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Deerpark – Budget Review (B17-6-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2008. New York …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… Purpose of Audit The purpose of our audit was to determine whether the County accurately distributed sales tax to municipalities …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Westchester County – Budget Review (B18-6-2)
… adopted budget includes a tax levy of $705,565,775, which is within the limits established by the law. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2DiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… and property tax collections. But potential policy changes on the federal level creates uncertainty for the … in FY 2025, and less than $100 million total during FY 2026 and 2027. The Savings Program reduced the city-funded … the city’s stated budget gaps are largely unchanged since June, averaging $5.8 billion from FY 2026 through FY 2028. …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueOpinion 91-56
… in section 2828 of the Public Authorities Law relative to termination of public authorities, encompasses only … ; provided, however, that any appropriation made to such authority or commission by the state of New York or … terminated by law" as used in section 2727(4)(b) appears to contemplate the provisions of section 2828. It also …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 2001-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … the gift and loan prohibition of article VIII, §1 of the State Constitution. For purposes of this opinion, we assume …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… requires the State Comptroller to operate and maintain and at their discretion, revise and modify a state accounting and … if the nature of the revenue cannot readily be determined at the time of deposit. Legislation that creates a specific … Additional backup may be attached to the deposit in SFS at agency discretion. Document Retention For documentation …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewSUNY Bulletin No. SU-300
… of OSC’s automatic processing of the December 2020 minimum wage increases for hourly employees and provide instructions … annual salary is below the annualized equivalent of the minimum wage for their work location. Affected Employees SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedLocal Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property tax revenues were mostly unaffected by COVID-19 … single largest source of revenue for local governments, real property taxes accounted for $37 billion, or 43.3 … received $23.4 billion and $4.3 billion, respectively, in real property taxes, representing over 53 percent of total …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentOversight and Monitoring of the Universal Pre-Kindergarten Program
… by the DOE’s Division of Early Childhood Education (DECE), which also conducts fiscal audits of the program, as …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programDiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… and policies for agencies’ use of artificial intelligence (AI), leaving it vulnerable to misguided, inaccurate or biased … acts on my office’s recommendations to help ensure the AI being used by the city is not at risk of bias or … with responsibility for the oversight and governance of AI, which in the previous administration had been under an …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsTown of Lewis – Records and Reports (2025M-17)
… three operating funds during the audit period: general fund, highway fund and water district. The Town’s budgeted … of $187,553. Expenditures totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) contributions and workers’ …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Town of Lockport – Building Permit Fee Collections (2025M-56)
… an existing structure. Typically, in addition to State and federal building codes and regulations, the town board …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56NYC Budget Benefiting From Strong Tax Collections
… for the fiscal year ending June 30, 2018, resulting from reductions in unneeded reserves in the current year, higher than expected tax collections and benefits from the citywide savings program, according to a report … but the shortfall was offset by higher revenue from tax audits and other sources. Personal income tax …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… New York State Comptroller Thomas P. DiNapoli today released … a report on student loan debt which found the average New Yorker with college loans owed $32,200 in 2015, higher … A report on student loan debt found the average New Yorker with college loans owed $32200 in 2015 higher than …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeComptroller DiNapoli Releases School Audits
… former district treasurer attempted to manipulate her paid leave accruals by adding 60 unauthorized sick days valued at … that they discovered through an informal review of leave records that the former treasurer attempted to manipulate her paid leave records. District officials corrected the leave …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District … access to specific financial records. Eugenio Maria de Hostos Charter School – Procurements and Information … Girls Char School for Applied Technologies Eugenio Maria de Hostos Char School Germantown CSD Niagara Char School …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0Opinion 93-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. BAIL MONEYS -- Disposition of (when erroneously reported to justice court fund) STATE … that erroneously reported bail forfeiture in the amount of $200 for a particular defendant …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Three Indicted in Multi-State Prescription Fraud Ring
… Medicaid fraud undermines a vital program that provides health care to people in need. My thanks to Acting U.S. … the Federal Bureau of Investigation and the Department of Health and Human Services for their partnership in protecting … Agent in Charge Naomi Gruchacz with the U.S. Department of Health and Human Services Office of Inspector General …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ring