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DiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… the number of adults 65 and older increased by 6.4% from 2020 to 2023, led by recent growth in Queens. In … additional funding beginning in City Fiscal Year (CFY) 2026 or critical services for seniors could be impacted. … share of rent burdened older adults lived on Staten Island (70%) followed by Queens (66%), Brooklyn (62%), the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsOpinion 2001-9
… against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with not-for-profit … "... with a membership corporation or other voluntary non-profit corporation or association." Since the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 2000-16
… (meaning of "family" as used in special acts); (use of tax moneys by to purchase group life insurance) WORDS AND … "Family" (meaning for purposes of foreign fire insurance tax special acts) INSURANCE LAW §§9104, 9105: When an exempt … association is required to use foreign fire insurance tax monies for the care and relief of indigent and disabled …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… Corporation Franchise Tax Corporation and Utilities Tax Bank Tax Insurance Tax Pass-Through Entity Tax Petroleum …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… bring offenders to justice and recoup stolen public money. My thanks to District Attorney Baker and the New York State Police for their partnership with my staff to hold this official accountable for her actions.” …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment … Automated Standard Application for Payments ASAP is an allelectronic payment and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapTaxable Travel
… years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections … to reimbursement for expenses to travel from his home (or rental vehicle pick-up location) to his work area, as these … in particular, by recording and reporting personal use of rental vehicles. Ensure employees reimburse the State for the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… whereby the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of … BinghamtonJohnson City Joint Sewage Treatment Plant Sewage Operation Costs 2015M213 …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common Council. The City’s … to reduce the deficit in the general fund. Require the Mayor to prepare a realistic budget based on prior year’s … plan to reduce the outstanding debt. Require the Mayor and Commissioner to prepare periodic and timely reports …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… funds, which are impermissible. Key Recommendation Refrain from making gifts of public funds to employees or retirees. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Whitney Point Central School District – Information Technology (2023M-179)
… network and potential inability to communicate during a disruption. In addition to sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Accounts Payable Advisory No. 73
… for Paying Sales Tax and Freight Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight … about the payment of sales tax and freight charges and how to enter the amounts in the voucher when applicable. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsOpinion 94-7
… of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); MUNICIPAL HOME RULE …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… Beach State Park in Nassau County. $3.7 million with S&L Specialty Contracting Inc. to replace the windows at the … Parking US LLC for parking management services at Upstate Medical University. $1.3 million with East Coast Wall … Airport. Unified Court System $2.5 million to The Children’s Law Center for the Law Guardian Program. Other …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberComptroller DiNapoli Releases Municipal Audits
… of Oswego , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, … annual audits of the supervisor’s records. Town of South Bristol – Financial Management (Ontario County) The board … City of Oswego Town of Owego Town of Sidney Town of South Bristol and Wyoming County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… processing controls to prevent future improper payments. United HealthCare Insurance Company of New York: Empire Plan … Drug Rebates (2014-S-62) In accordance with its contract, United is required to negotiate agreements with drug … of the agreements on to the prescription drug program. United subcontracted key functions of the prescription drug …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Subway Ridership Dashboard
… varied considerably from neighborhood to neighborhood and station to station. Comptroller DiNapoli's MTA Dashboard lays bare how … Ridership through major transit hubs, such as Penn Station and Grand Central, continues to lag in recovery and …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardDiNapoli Issues Report on Transparency of Village Fiscal Activities
… their AFR on time improved from 30% to 46% since 2019, the number of villages that did not file at all in 2023 grew from … Lisle – Transparency of Fiscal Activities Village of Mount Kisco – Transparency of Fiscal Activities Village of North …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesTown of Knox – Transparency of Fiscal Activities (S9-25-30)
Did the Town of Knox Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30