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Real Property Dispositions
… rail lines, bus terminals, bridges and tunnels) major Port holdings in New York include the Bathgate Industrial Park in … real property and identifying unneeded real property holdings and disposing of them in a timely manner. … and procedures for identifying unneeded real property holdings and disposing of them to ensure they kept current. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsDiNapoli: State Should Improve Financial Literacy Efforts
… New Yorkers are trying to get through tough economic times right now. Having the right information and tools to manage their … Literacy Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… recommended the authority develop and implement a long term capital plan given that its current revenue … New York drivers and taxpayers.” The Thruway Authority is responsible for overseeing and maintaining the Thruway, a … sufficient to cover its day-to-day operating expenses, there is considerable risk that revenues will fall short of …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… not just for CSEA members who he led for an historic 26 years as president, but for all public employees in New …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueAlbany Parking Authority – Cash Collections (2016M-181)
… January 1, 2015 through January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The Authority, which is governed by an … Albany Parking Authority Cash Collections 2016M181 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181DiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… (MTA) finances is increasingly reliant on its ability to find significant savings, grow ridership, and efficiently execute capital improvements, according to State Comptroller Thomas P. DiNapoli’s annual review of … cloud future investments, which could force the Authority to make difficult choices between balancing debt levels with …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureEmerging Manager Definition and Life Cycle
… full-time staff with tenured industry experience Mid & Late Is a well capitalized firm that shows positive …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleCity of Amsterdam – Records and Reports (2013M-266)
… June 1, 2011 to March 31, 2013. Background The City of Amsterdam is located in Montgomery County and has … City of Amsterdam Records and Reports 2013M266 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… needs $3.2 million in work. Unrealistic Budgets and Poor Payroll Monitoring: From FY 2020-21 through FY 2022-23, the … in commercial lease revenue that never materialized. Payroll expenses were 20% higher, or $369,144, over budget estimates during the period. Payroll was significantly higher than budgeted for because …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardState Agencies Bulletin No. 235
… the guidelines established by this Bulletin, will be forthcoming. Summary of Revisions to Retroactive Salary … worked Transactions in this category that are subject to Civil Service review and approval will be approved by OSC if NYSTEP approval has been granted, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesWest Valley Central School District – Financial Management (2013M-178)
… including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, … money in excess of this limit to various District reserve funds. As a result, reserves totaled more than $2.1 … of June 30, 2013. Instead, District officials levied real property taxes and paid debt service with general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178State Comptroller DiNapoli Releases State Audits
… Alcoholism and Substance Abuse Services (OASAS): Drug and Alcohol Treatment Program: Provider Claiming of Depreciation … (2015-S-84) OASAS is not effectively monitoring Drug and Alcohol Treatment program contracts to ensure provider claims …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsOpinion 99-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the maximum term of an energy performance contract to be entered into by a …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Law Pertaining to SUNY Police Officers
… Overview 2 A law pertaining to SUNY police officers was enacted on December 18, 2015. … allowed sworn SUNY police officers who were members of the New York State and Local Employees’ Retirement System (ERS) to transfer to the Police and Fire Retirement System (PFRS). …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… former Tremont Crotona Day Care Center Executive Director Anna Mendez for seven counts of Offering a False Instrument …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoContracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… current system and report that they have already begun in-house consideration of alternative program funding methods, … Office of Alcoholism and Substance Abuse Services: Samaritan Village, Inc. - Chemical Dependency Services …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… $104.8 billion preliminary fiscal year (FY) 2024 budget has benefitted from better-than-projected revenue collections, the reallocation of unused federal pandemic relief funds and savings … Citys $1048 billion preliminary fiscal year FY 2024 budget has benefitted from betterthanprojected revenue collections …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Summit Educational Resources (Summit) … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualTown of Cherry Valley – Budget Review (B25-4-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the Town’s preliminary 2026 budget. Background Based on … The purpose of our review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7SUNY Bulletin No. SU-251
… Purpose To notify agencies of the renaming of TDA deduction code 404 and the elimination of … To notify agencies of the renaming of TDA deduction code 404 and the elimination of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferred