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State Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… and better-than-projected revenues. “The city plans to help pace its recovery by stretching federal relief … 2025, avoiding new taxes, establishing short-term programs to aid businesses and individuals, restoring and adding … plan reflects just how critical the economic recovery is to New York City’s ability to achieve structural balance. The …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetOverview – Membership and Enrollment
… with five years of service (they’ve earned enough service to qualify for a pension benefit). If Tier 6 members leave … They can receive a refund of all contributions made to the Retirement System plus interest (the current interest … in NYSLRS is optional and who, therefore, may elect to decline membership, or may join by filing a membership …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewCentral New York Regional Market Authority – Financial Condition (2024M-18)
… Objective Determine whether the Central New York Regional Market Authority Board of Directors (Board) and officials … Determine whether the Central New York Regional Market Authority Board of Directors Board and officials …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Town of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and internal … long-term financial plans, policies, or procedures to govern budgeting practices and the level of unexpended surplus funds to maintain. The Board has adopted budgets that were not …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management and controls over … technology (IT) for the period January 1, 2012, to April 30, 2013. Background The Town of Wawayanda, located … responsible management and identified various ways to increase revenue and reduce expenditures. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Yonkers – Budget Review (B22-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' … one-time State and federal funding and sale of property, to balance its budget. The City could face a shortfall of $ 387,000 for parks revenue. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Fishkill – Fiscal Stress (2013M-188)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … Key Findings The Town is currently in fiscal stress, due to the Board’s failure to adopt realistic budgets over the past four years. The …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and internal controls over … The Town has two Justices; each Justice has a clerk to assist them. The Court received $146,479 of bail money and … as $7,000 annually if it used assets that it already owns to process and print payroll checks in house rather than …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Village of Oxford – Justice Court Operations (2013M-219)
… review certain Court activities, these reviews were on average five months late and the Board did not fully … and moneys received and deposited to ensure that each ticket is adjudicated and has an associated payment deposited …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219City of Saratoga Springs – Financial Condition (2012M-201)
… Purpose of Audit The purpose of our audit was to review the financial condition of the City’s general, … water and sewer funds for the period January 1, 2008, to December 31, 2011. Background The City of Saratoga Springs … significantly increased from $165,723 on December 31, 2006 to $6.2 million on December 31, 2011. As of October 31, 2012, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial … Key Findings The Town is experiencing fiscal stress due to a deteriorating financial condition. The general fund’s … million, from $14.7 million at the end of fiscal year 2007 to a fund deficit of $10.3 million at the end of 2012. The …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54State Comptroller DiNapoli Releases Audits
… policy to assist Limited English Proficiency individuals and provide equal access to government programs and services … that violated laws or regulations governing certain health care programs. The Department of Health removed two of the … (Follow-Up) (2023-F-18) To encourage the long-term management of privately owned woodlands to sustainably …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… OCFS has developed and implemented a centralized plan to reduce energy consumption and now retains energy usage … Recovery (2014-S-14) Auditors found DEC has taken steps to improve its Superfund billing process and the timeliness … a year at most. In addition, the bills do not include up-to-date costs, which delays recovery of some state costs …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Opinion 88-45
… corporations are not authorized by the Local Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the extent authorized by that statute. You state that a bank has offered to lend the county money pursuant to the following terms and …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… service for purposes of a town improvement district and current assessments also have been raised and appropriated … 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current position of this Office. That opinion concluded that, … debt service has already been raised by assessments, the current fiscal year's debt service should be paid from the …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… 2023 – January 31, 2025 We extended the audit period back to January 1, 2020 to review the preparation and filing of required annual … adequately oversee the District’s financial operations to ensure that public funds are managed with accountability, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Audits
… auditors determined that HTFC is making program payments to property owners for the correct number of units and that … by project owners, but found opportunities for HTFC to better ensure it receives all the information it should from USDA that would allow HTFC officials to sufficiently monitor individual projects. Department of …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… students increased sharply as schools transitioned back to in-person learning after the COVID-19 pandemic subsided … school students. “Chronic absenteeism has been linked to lower grades, lower standardized test scores, and … around pandemic-era learning loss. School districts need to engage students, families, and their communities to …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolOpinion 2000-22
… OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Legal Services (contract with town … or her law firm. The attorney, however, would be required to disclose his or her interest in the contract. The attorney … compensated services for private clients in relation to any matter before any town agency for which the town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22State Comptroller DiNapoli Releases Audits
… Transit: Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2021-S-27) Flooding … 2007, the Chair of the MTA appointed a commission to make sustainability-related recommendations to the MTA and its agencies. The audit found that, to date, …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-audits