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Hebrew Academy for Special Children, Inc. - Compliance With the Reimbursable Cost Manual (2018-S-68) 180-Day Response

To determine whether the costs reported by the Hebrew Academy for Special Children, Inc. (Hebrew Academy) on its Consolidated Fiscal Reports (CFRs) were...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s68-response.pdf

Sodus Center Fire District – Board Oversight (2017M-108)

The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 through March 13, 2017.

https://www.osc.ny.gov/files/local-government/audits/pdf/sodus-district-2017-108.pdf

Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up) 2019-F-50

To determine the extent of implementation of the recommendations in our initial audit report Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Deve

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f50_0.pdf

New NY Broadband Program (Follow-Up) (2024-F-10)

To determine the extent of implementation of the three recommendations included in our initial audit report, New NY Broadband Program (Report 2020-S-19).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f10.pdf

DiNapoli: State Agency Overtime Pay Hits $787 Million

… Overtime hours also rose, with 18.1 million hours worked. “New York state’s overtime pay has seen significant growth in … DiNapoli said. “As the state confronts increasingly high costs for overtime, New York needs to find ways to … slightly in 2018 to 155,818 – 12 percent lower than in 2009. The largest decreases occurred in the Department of …

https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-million

Sign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft

… repay the $30,000 he stole for private vacations revealed in an audit and investigation by State Comptroller Thomas P. DiNapoli. Brown, 54, of Tupper Lake, pleaded guilty in Franklin County Court last week to grand larceny in the third degree, a Class D felony, and is expected to be …

https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theft

Opinion 92-11

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …

https://www.osc.ny.gov/legal-opinions/opinion-92-11

Wall Street Bonuses and Profits Decline in 2015

… climbed by 83 percent between 2008 and 2014; The average salary (including bonuses) for securities industry employees …

https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015

Monitoring of Select Programs

… Objective To determine if the New York State Office for the Aging’s policies and procedures for … A 2015 Office of Community Living Feasibility Study by NYSOFA identified long wait lists for services as an area …

https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programs

State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget

… “New York City is contending with the devastating economic effects of the … by $2.5 billion. This is an unprecedented drop. We have not seen property tax collections decline in more than … the state and MTA, and boost the regional economy so that it can recover.” … New York City is contending with the …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budget

Opinion 88-1

… U.S. Postal Service is an agency of the federal government for purposes of this section. GENERAL MUNICIPAL LAW, §72-h; … a particular parcel of village property is unneeded for village purposes is a question of fact. This is in reply … whether the parking lot may be determined to be unneeded for village purposes if the proceeds from the sale of the …

https://www.osc.ny.gov/legal-opinions/opinion-88-1

Town of Sherburne – Budgeting (2025M-3)

… analyze the 2025 adopted budget. Understanding the Program A realistic budget begins with sound estimates and well-supported budgetary assumptions. Budgets should be based on historical data or known trends, in which … not have written multiyear capital or financial plans or a written fund balance or reserve policy in place to guide …

https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3

DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year

… government sales tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) … in first-half collections. Hamilton County saw the highest growth in the first half at 14.6%, followed by the … in the First Half of 2025 Data Regional Table with Detailed Sales Tax Collections by County and City …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-year

2021 Average Estimated Costs For County And Town Special Improvement Districts

The Comptroller’s approval is required if debt is proposed to be issued by a town or county and the “cost of the district or extension” to “typical property” or, if different, “typical one or two family home” as stated in the notice of hearing, is above the average est. cost thresholds listed below.

https://www.osc.ny.gov/files/local-government/required-reporting/2021/pdf/2021-average-estimated-costs-for-county-and-town-special-improvement-districts.pdf

DiNapoli: Wall Street Bonuses Slip From 2006 Record

… bonuses in 2007 declined 4.7 percent from record levels in the prior year to $180,420 even though the credit crunch and … in the securities industry during the second half of 2007 are a fairly clear indicator that tax collections, especially … profits for the seven firms totaled $11 billion in 2007, which is less than one fifth of the $60 billion record set in …

https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-record

DiNapoli: Local Sales Tax Revenue Growing Slowly

… Local sales tax collections in New York state grew by $177 million, or … will need to be mindful of the volatility of sales tax revenue as they monitor their budgets during the second half …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowly

DiNapoli: City of Troy's Finances in Precarious Position

… because of poor budgeting, the overuse of rainy day funds to finance day-to-day operations and insufficient funding for capital costs, according to an audit released today by State Comptroller Thomas P. …

https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-position

DiNapoli: Former Riverside Village Clerk Pleads Guilty in $50,000 Theft

… to repeatedly pilfering village coffers to pay for white water rafting and dating through Match.com, State Comptroller … and require the clerk-treasurer to provide detailed monthly financial reports. For a copy of the report visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/riverside.pdf DiNapoli …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-riverside-village-clerk-pleads-guilty-50000-theft