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Opinion 88-9
… property on behalf of the district. You state that the parcel is needed for an anticipated enlargement of the … purpose (Town Law, §§202-b, 215[5],[19]). Before the parcel may be acquired, however, a proceeding to increase or … hearing, the town board may authorize the purchase of the parcel and may delegate to the separate board of …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… Audit Period July 1, 2023 – March 20, 2025 Understanding the Audit Area School officials must secure and protect … training helps prevent accidental breaches, which are often caused by human error. By prioritizing the security … When unneeded user accounts remain enabled, the school has an increased risk that disgruntled employees or attackers …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… Thomas P. DiNapoli today announced that an audit of the New York State Department of Health (DOH) found that … potentially hazardous medical supplies were unaccounted for at its School-Based Health Centers (Centers). “The state … Thomas P DiNapoli today announced that an audit of the New York State Department of Health DOH found that …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… experienced difficulty accessing the program through their bank of account. We are grateful to Comptroller DiNapoli for … help make sure the Fund’s allocation benefits New York’s “main street” businesses, it has set certain parameters with …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionThe Ex-spouse’s Payments – Divorce and Your Benefits
… If NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin … If the member is already receiving a pension benefit at the time the final DRO is submitted, the ex-spouse’s … must retire. If the member is not in active State service at age 70 ½, they will be subject to mandatory retirement. …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsBroome County – Financial Condition (2013M-224)
… more revenue, while expenditures remained relatively flat. While the County’s general fund seems to be in the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s internal … County, is governed by a Board of Trustees that currently has 11 members, including two parent representatives. The … controls to provide greater assurance that School funds are not exposed to substantial loss. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsNassau County – Contract Approval Process (2012M-192)
… Purpose of Audit The purpose of our audit was to examine the County's internal … located on Long Island, covers 287 square miles and has a population of over 1.3 million. The County is governed … Key Findings Although we found that County contracts are authorized in accordance with the County Charter and the …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Liberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4City of Long Beach – Budget Review (B22-7-4)
… and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are reasonable, and whether the City took appropriate action … outstanding. Key Findings The City’s financial condition is susceptible to fiscal stress. The City’s proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Village of Upper Brookville – Justice Court (2013M-160)
… Purpose of Audit The purpose of our audit was to determine if the Board and Justice … 1, 2011, to September 30, 2012. Background The Village of Upper Brookville is located in Oyster Bay in Nassau … Village of Upper Brookville Justice Court 2013M160 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
City of Middletown Selected Financial Operations and Information Technology 2013M56
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Key Findings The Uniform Tax Exemption Policy (UTEP) does not contain all of the criteria the Board purportedly … and retention and capital investments to determine if projects are meeting the goals stated in their …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andContact Update Online Help
… Navigating the Site Once you've logged into the system, the Welcome to Online Services Dashboard is displayed. Under the Online Services Applications … within organizations without regard to a person’s official title. For example, the organizational role "State …
https://www.osc.ny.gov/contact-update/online-helpNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… County District Attorney David M. Hoovler announced that on Monday, November 10, 2025, Rohail Raja, age 45, and his … age 45, both of the Town of New Windsor, were arraigned on an indictment charging them with Grand Larceny in the … fully secured bond or $10,000,000 partially secured bond. On Tuesday, November 18, 2025, co-defendant Ari Manojkumar, …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… forensic audit revealed that from April 2022 to January 2025 Woods allegedly stole over $120k in cash … the State Comptroller’s and District Attorney’s offices closed the Treasurer’s office and seized records related to … and spending projections, among other issues. In May 2023, another joint investigation between the State …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityNew York’s Economy and Finances in the COVID-19 Era
… Edition Selected Economic Trends After Losing 24 Years of Job Gains, State Takes Initial Steps Toward Recovery New … York State’s total employment count hit an all-time high of more than 9.8 million in February, reflecting net gains of nearly 2 million jobs since April 1996. The COVID-19 …
https://www.osc.ny.gov/reports/covid-19-august-19-2020XVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… board of trustees, which includes the Chairman of the NYS Gaming Commission, the NYS Commissioner of Agriculture and … related services for the benefit of their campus communities. The financial data for these organizations comes … Board of Directors consists of the Chairman of the State Gaming Commission, the Commissioner of Agriculture and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsIX.7.J Final Reports – IX. Federal Grants
Most federal agencies require the submission of reports either programmatic financial or both
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reports