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Citizens’ Guide 2013

The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.

Citizens’ Guide 2012

The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.

Citizens’ Guide 2011

The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.

Citizens’ Guide 2010

The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.

Citizens’ Guide 2009

The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.

Citizens’ Guide 2008

The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.

Citizens’ Guide 2007

The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.

New York’s Economy and Finances in the COVID-19 Era (June 24, 2021)

… pandemic, while others are paid at specialized rates. It is unclear whether telehealth services are more … that: “Evidence of cost savings associated with telehealth is mixed and depends on whether telehealth is used to increase access to new patient populations, or as …

DiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds

… treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree after an audit and investigation found she misappropriated approximately $8,500 in fire company funds, State Comptroller Thomas P. DiNapoli … treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree after an audit and investigation found …

Opinion 2002-15

… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …

Opinion 98-4

… discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of …

Opinion 88-26

… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (financing construction of … for State Police use on State land located in the town and finance the cost by the issuance of town obligations. You state that the town has no police force and that police protection is currently provided by the State …

DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them

… the help they need or are getting services late, according to an audit released today by New York State Comptroller … “Providing timely, quality early education services to preschool children with special needs can make a world of … in a solution. SED also does not collect any information on school districts’ waitlists to identify potential need …

DiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget

… New York City projects a surplus of nearly $4.2 billion in FY 2017, the largest since FY 2008, … as well as slowing growth in tax collections and job creation, according to a report released today by State … New York City projects a surplus of nearly $42 billion in FY 2017 the …

Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)

… of implementation of the ten recommendations included in our initial audit report,  Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters  (Report  … for shelter system management of homeless shelters in the City. The majority of shelters are operated by private …

Bet on the Farm: Farmland Protection as a Strategy for Economic Growth and Renewal, October 2010

New York State's Farmland Protection Program was created in 1992 to preserve high quality working farmland and to reduce pressures on farm families to sell the

IX.3 Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies – IX. Federal Grants

DiNapoli: Franklin School District Saves $826,000 in Health Care Costs

… count,” said DiNapoli. “I commend district officials for their proactive approach and implementing cost-saving … have paid a total of $321,000 in health insurance premiums for these individuals. The district’s health insurance … averaged $705,000 per year over the last three years. For a copy of the audit, visit: …

DiNapoli: Tax Revenues in February $758 Million Over Budget Projections

… Although year-to-date collections continue to lag prior year results, tax … through February were $758.4 million higher than forecast in the most recent Division of the Budget (DOB) update to the State Financial Plan, according to the monthly State Cash Report released today by New York State Comptroller …

DiNapoli: Local Sales Tax Collections Up 20% in Third Quarter

… (15.4%). Sales tax receipts for New York City totaled $2.1 billion in the third quarter, an increase of nearly 28% … consumer goods and services during this third quarter grew by 5.3% over the same period last year, as measured by the Consumer Price Index. The improvement in New York City sales tax collections …