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Town of Oxford – Financial Condition (2024M-135)
… accumulated over time. The Board is responsible for managing and controlling the Town’s financial affairs, … chief fiscal officer and budget officer. He is responsible for providing the Board with financial reports. The Town’s … AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Newburgh Enlarged City School District – Financial Management (2025M-32)
… Did the Newburgh Enlarged City School District (District) Board of Education (Board) and officials effectively manage fund balance and … respectively, as of June 30, 2024. Audit Summary The Board and District officials overestimated certain … Did the Newburgh Enlarged City School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Preston Fire District – Board Oversight (2025M-87)
… the best value possible when making purchases under legally required bidding thresholds. The Board also did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87DiNapoli: MTA Budget Continues to Face Serious Risks
… on borrowing to finance its capital needs, leaving a smaller share of revenue for other priorities and hindering … including $2.9 billion for the next phase of the Second Avenue Subway. Washington, however, has not yet agreed to … While it has allocated $2.1 billion, the remaining $600 million has yet to be identified. The MTA intends to …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksState Comptroller DiNapoli Releases Municipal & School Audits
… (Oswego County) The board did not conduct or provide for an annual audit of the supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. In … not develop and manage a comprehensive investment program. For example, officials did not prepare monthly cash flow …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Freeport … New York State Comptroller Thomas P DiNapoli today announced the following school district audits were …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Expands State Pension Fund's In-State Investment Program
… Thomas P. DiNapoli today announced the creation of the $200 million New York Credit Small Business Investment … Fund to provide credit financing to eligible companies and deliver attractive returns to the state pension fund. New … third largest public pension fund in the country, is one of the first to offer credit financing through an …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programComptroller DiNapoli Releases School Audits
… violate the acceptable-use policy because the district’s web filtering software is not configured to block access. …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School District Audits
… year-end commitments related to unperformed contracts for goods and services totaling was $3.3 million during the audit period and $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly … The claims that auditors reviewed were supported and for appropriate BOCES purposes. However, all claims were not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn
… 67,000 retail and restaurant jobs between the first and most recent year of operation, though the gains were … added retail and restaurant jobs between their first and most recent year of operation. These locations created over … 67000 retail and restaurant jobs between the first and most recent year of operation …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklynFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… fraud scheme through their fraudulent operation of Dolson Avenue Medical ("DAM" or the "Practice"), a … treatment services from its clinic located at 201 Dolson Avenue, Middletown, New York. In addition to DAM, at least … providers (the "Insurance Providers") from 201 Dolson Avenue (the "Associated Businesses"). On paper, DAM and the …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 88-33
… (authority to compromise claim) TOWN LAW, §§199, 202-d, 209-h; LOCAL FINANCE LAW, §104.10: Although the town … for the Comptroller's consent may be made under section 202-d or section 209-h of the Town Law and section 104.10(4) … of the Local Finance Law. TOWN LAW, §§68, 190, 209, 202(2), 202-a: Since the cost of improvements for a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2000-16
… under group life insurance policy); (meaning of "family" as used in special acts); (use of tax moneys by to purchase group life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax … of the Exempt Firemen's Benevolent Fund v Roome , 93 NY 313 [1883], a case upholding the constitutionality of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 2006-10
… of town engineer) -- Real Property (use of proceeds from lease of district property) MUNICIPAL FUNDS -- Accounting … town outside village monies); (crediting proceeds from the lease of town and special district property) -- Deposits and … WATER IMPROVEMENTS -- Real Property (proceeds from the lease of) ZONING AND PLANNING -- Expenses (broadcasting …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10State Agencies Bulletin No. 2020
State Agencies Bulletin No 2020
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonDiNapoli: Many Homeless Shelters in Poor Condition
… as a bug infestation and the remains of a dead rat in an air duct. While auditors considered 320 facilities to be in … the best prospects from both an economic and service quality perspective, according to the report. Read Homeless …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionTotal Spending – 2023 Financial Condition Report
Spending generally reflects the States program priorities Comparing spending to revenue provides an indication of the States ability to support continuing programs
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Receipts – 2023 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may … that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Spending – 2021 Financial Condition Report
… State spending, which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… State spending, which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spending