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Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties (2019-S-9)
To determine whether the Port Authority of New York and New Jersey collected all revenues due and identified revenue enhancement opportunities and whether …
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s9.pdfDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… and its associated financial plan project a surplus of $26 billion in the current fiscal year ending on June 30 which …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedDiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… impacted more than 200 waterways in New York due to antiquated and overwhelmed sewer systems, according to a report released today by State Comptroller Thomas P. … sewer wastewater is discharged from pipes directly to rivers, streams, estuaries and coastal waters when their …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… donation campaign, according to an audit issued today by State Comptroller Thomas P. DiNapoli. The campaign, known … than $1 million in December 2015 and has not been used by DOH since its inception over a decade ago. “New Yorkers … 2015, the Governor signed into law legislation submitted by the Comptroller to ensure that tax check off funds were …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateOpinion 2003-1
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Expenses (of … -- Extension (cost charged only against properties in extension) TOWN LAW §202(5): Pursuant to Town Law §202(5), … proposed district or extension pursuant to the procedures in article 12 of the Town Law (§190 et seq .), or upon town …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1DiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… another option to help fund these benefits for present day employees. “New York is behind the eight ball on this … grow as the workforce ages, people live longer and health care costs continue to increase. Current estimates project at … DiNapoli’s proposal, there is no limit on how much or how little a government can deposit into the trust. New York …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careOpinion 89-11
… Firemen's Benevolent Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of … Association may expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the purpose of providing … Association may expend foreign fire insurance tax moneys to rent a room to be used for meetings of the Association and …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 88-71
… the property owner relative to the accuracy of his water bill. This is in reply to your letter concerning the waiver … reflected on the city's records. The owner has refused to pay his water bill pending the resolution of the dispute. You … the penalties arising from the property owner's failure to pay water rents ( cf . 1986 Opns St Comp No. 86-87, p 133, in …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 94-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … Bonds (use of for "extraordinary expenses" for snow and ice removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL … bonds to pay for "extraordinary expenses" for snow and ice removal incurred in its 1993-4 fiscal year. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-94-20DiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… time frames is still unacceptably low,” said Richard E. Barnes, Executive Director, New York State Catholic …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateDiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… of the city’s updated financial plan released today by State Comptroller Thomas P. DiNapoli. “New York City’s budget … Plan of the City of New York , or go to: http://www.osc.state.ny.us/osdc/rpt1-2016.pdf … of the citys updated financial plan released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearEnforcement of the Mitchell-Lama Surcharge Provisions
… requirements related to income limits, family size, and apartment size prior to taking occupancy of the apartment. Residents must also meet DHCR’s income eligibility … occupancy. By April 30 of every year, occupants of each apartment are required to submit an income affidavit …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… Avenue Housing Company (Brooklyn), Cathedral Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). Key Findings DHCR does not adequately oversee …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellCity of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… on the number of full-time equivalent (FTE)1 jobs on the application or annual questionnaire, the Board’s ability to … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … 35. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… has resulted in landowners enrolled in two private forest conservation programs receiving property tax … break for landowners who commit to protect their private forest land, but some property owners are not living up to … incentives are achieving their goal to improve private forest management. The tax benefits received are worth …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… is accounted for by additional spending from federal clean water funding provided by the federal Infrastructure … for 20 percent of all EPF revenues over this period. Clean Water, Clean Air, and Green Jobs Environmental Bond Act of 2022 In …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureDiNapoli Expands State Pension Fund's In-State Investment Program
… an in-state-focused fund. The new fund will be managed by Hamilton Lane. Additional investors in the SBIC fund are TD … move to the next level,” said DiNapoli. “By working with Hamilton Lane, we’ve joined with five major banks to bridge … million to the program, which, combined with funding from Hamilton Lane and participating banks, will deliver $200 …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programState Comptroller DiNapoli Releases Municipal Audits
… following local government audits were issued. Montgomery County – Supplemental Nutrition Assistance Program (SNAP) and … Town of Wilson – Fuel Procurement and Monitoring (Niagara County) Town officials did not properly procure, monitor or … were used solely for town purposes. Town of Allen – Town Clerk Collections (Allegany County) The town clerk did not …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsNYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… Church of England's investment fund (Church Commissioners) have filed a shareholder resolution calling on ExxonMobil to … targets puts it at odds with its industry peers that have taken such steps," DiNapoli said. "The world is … international commitments for a safer climate. While we have been pleased to see ExxonMobil start to address the …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissions