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Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… revenue totaling $14.8 million, during the audit period. While town taxpayers who lived outside the village did not …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62DiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… Retirement Fund’s (Fund) investment return was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of … other economic and geopolitical issues causing uncertainty for investors that is likely to continue in the short term,” …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25DiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… Tax collections for State Fiscal Year (SFY) 2024-25 totaled $117.5 billion, … York State Comptroller Thomas P. DiNapoli. Tax collections for SFY 2024-25 were $11.1 billion (10.4%) higher than the … in 2024, the state’s tax collections outpaced forecasts for the year,” DiNapoli said. “However, policy decisions at …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Opinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §§174(2), 176(2-a): A fire district may change the office of fire district treasurer from an elective to an appointive … Whether the elective office of fire district treasurer may be abolished and replaced by …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 88-73
… opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund … fund for improvement district purposes. This is in reply to your letter asking whether a town of the second class may … note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no general authorization …
https://www.osc.ny.gov/legal-opinions/opinion-88-73City of Troy – Budget Review (B5-15-22)
… estimated revenues related to the sale of real property, franchise fees, sales tax and advanced life support charges which may not be … money for contingencies to provide adequate flexibility to pay for unanticipated costs. The City’s 2015 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22City of Long Beach – Budget Review (B7-16-9)
… for the 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been … City of Long Beach Budget Review B7169 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… Purpose To determine whether the State Education Department’s (Department) monitoring of the … in the State with the opportunity for an early childhood education. UPK provides four-year-old children access, at no charge, to comprehensive early childhood education experiences that promote their social-emotional, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Broadalbin-Perth Central School District , Medina Central … School District , Owego-Apalachin Central School District and the Sullivan West Central School District . “In an era of … P DiNapoli today announced his office completed audits of the BroadalbinPerth Central School District Medina Central …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Empire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… report, Empire BlueCross BlueShield: Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … audit report Empire BlueCross BlueShield Selected Payments for Special Items …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… He was presented this award at the organization’s 59th national convention on Saturday. “I am truly honored to …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationSelected Aspects of the Motor Carrier Safety Assistance Program
… for administering State participation in the Federal Motor Carrier Safety Assistance Program (Program). The Program's … a traffic citation. Key Recommendations Actively monitor carrier compliance with the requirements for certification … vehicles have been repaired. Develop strategies to improve carrier compliance, particularly for those with poor safety …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programPublic Safety – 2023 Financial Condition Report
… in 2022, shooting incidents where a person was hit are up 15 percent, and the number of individuals killed by gun …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Fort Hunter Fire District – Capital Reserve Funds (Montgomery …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (Montgomery County) Town officials did not properly budget for and allocate sales tax revenue. As a result, taxpayers … outside the villages did not receive all the benefit they should have from county sales tax distributions. The …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… then results in an outstanding Accounts Receivable Item (AR) for the award. This AR Item amount then populates OSC’s drawdown worksheets. The … projects, these transactions will not create any bills or AR Item amounts and the Contract status is set to PENDING. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesCity of Saratoga Springs – Financial Condition (2012M-201)
… fund’s unexpended surplus has significantly increased from $165,723 on December 31, 2006 to $6.2 million on … routinely relied on increasing amounts of inter-fund loans from the general fund to finance operations in the water and … 1, 2008 to $1.8 million on December 31, 2011, with no plan for repayment. Key Recommendations Monitor whether …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201City of Newburgh – Budget Review (B6-13-21)
… water fund balance. Determine the necessary adjustments or course of action necessary to address the identified issues. …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21New York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… The Empire Plan is the primary health benefits plan for NYSHIP, providing coverage to about 1.1 million members. … audit covered the period January 1, 2014 through September 30, 2019. The audit concluded there were 696 employees and … report’s two recommendations, both were implemented. Key Recommendation Officials are given 30 days after the issuance …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-follow