Search
Oversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfList of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdfDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… annual growth over the past 15 years, according to a report released today by State Comptroller Thomas P. … excluding all cities, increased only 0.5 percent for the first six months of 2015, with many counties seeing a … slow growth in sales taxes could pose fiscal challenges for local governments across New York, especially for …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015DiNapoli: The State May Have Your Money
… today urged New Yorkers to see if any of the $12.5 billion in lost and forgotten money currently being held by his … be theirs. More than 30 million accounts are unclaimed in New York, some dating back to the 1940s. An interactive … visit our website to see if my office is holding any money in their name. It’s likely that some of the $12.5 billion in …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyDiNapoli: Economic and Tax Collection Growth Slowing in New York City
… Comptroller Thomas P. DiNapoli. “New York City’s finances have been boosted by strong economic growth and conservative … growth during the first half of 2016 was the slowest of any year since 2010. The U.S. economy grew by 2.6 percent in … over the past two years. The tourism and retail sectors have been affected by the stronger dollar and weakened global …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityXII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New … made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and improper … made by the State and its departments prior to payment in order to prevent and detect fraud waste and improper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesDiNapoli: Local Governments Challenged by Slow Revenue Growth
… governments are seeing sales tax revenue growth slow and state aid remain essentially flat while they and school districts are coping with tax cap and tax freeze initiatives that limit growth in property …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthOpinion 88-25
… TOWN LAW, §198(4); STATE CONSTITUTION, ART I, §11: Subject to equal protection guarantees, a town board may exclude … However, the town board may also permit nonresidents to use park district facilities, with or without a fee. If … it may impose reasonable regulations on that use, subject to constitutional equal protection guarantees. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 93-30
… do so, the cost of the transportation is a county charge. You ask whether the cost incurred by a village in …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 89-58
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … certain property owners within an existing park district have requested that the town establish another park district … do not authorize the establishment of park districts under any circumstances. The authority to establish park districts …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 89-44
… VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State Comptroller) STATE COMPTROLLER -- Justice Court … COURT ACT, §2021: Acting village justices are required to file a monthly report with the Justice Court Fund of the … reporting. You ask if acting village justices are required to file a monthly report with the Justice Court Fund of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Village of Hudson Falls – Information Technology (2025M-10)
… for public review in the Clerk’s office. 1 PPSI is any information to which unauthorized access, disclosure, … or use – or disruption of access or use – could have or cause a severe impact on critical functions, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Food Metrics Implementation (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Food Metrics Implementation ( 2017-S-18 ). Background To assist agencies in increasing their New York State food purchases, the State … York State food purchasing to agency personnel involved in the acquisition process. OGS is also responsible for …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followTown of Elmira – Financial Condition (2015M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … remains high. The Board has not developed adequate plans to improve the financial condition of the town-wide general … operating and capital needs. Adopt policies and procedures to govern budgeting practices and the reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of East Greenbush – Justice Court Operations (2016M-60)
… for 2014, and the Board did not contract with a certified public accountant to do so. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Town of Conesville – Long-Term Planning (2016M-314)
… Purpose of Audit The purpose of our audit was to examine the Town’s long-term planning for the period … replacement. The Board has not established any reserves to ensure financial resources are available to finance future capital equipment needs. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Town of Cincinnatus – Financial Operations (2016M-238)
… of our audit was to review the Town’s financial operations for the period January 1, 2015 through April 29, 2016. … an elected five-member Town Board. Budgeted appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The Board has not updated its …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Town of Butternuts – Accounting and Reporting (2016M-323)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial operations for the period … in one bank account. … The purpose of our audit was to examine the Towns financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323NY-Sun Incentive Program (Follow-Up)
… the extent of implementation of the two recommendations in our initial audit report, NY-Sun Incentive Program (Report … such as solar and wind by 2030. NY-Sun was launched in 2012 by the Public Service Commission (PSC) to help … a self-sustaining and self-sufficient solar industry in the State. Our initial audit report, which was issued on …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followPipeline Safety Oversight (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Pipeline Safety Oversight ( … and 2016, New York had 207 pipeline incidents resulting in 24 fatalities, 109 injuries, and $80 million in property damage. The Public Service Commission (PSC) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-follow