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DiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… Last year, billions of gallons of untreated sewage and stormwater impacted more than 200 waterways in New … Last year billions of gallons of untreated sewage and stormwater impacted more than 200 waterways in New …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeDiNapoli: 90 School Districts in Fiscal Stress
… include scores for the dependent school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressOpinion 97-7
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court … ABANDONED PROPERTY LAW, §§600, 1404: Moneys held by a county treasurer which were directed by court order to be … to the duty of conversion prescribed in section fourteen hundred two of this chapter, of all abandoned property …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 94-30
… of the City of New York are required to remit to the Commissioner of Taxation and Finance $160 of the $165 … clerk outside the City of New York be paid to the State Commissioner of Taxation and Finance. Chapter 190 of the Laws … unnumbered paragraph of section 8018(a) of the CPLR to the Commissioner of Taxation and Finance. Therefore, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-94-30DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… a year over the next four years and improving the quality of care for Medicaid patients remains a challenge after more than two decades of reform, according to a report released today by New York … failure to meet key benchmarks would result in a loss of significant potential federal funding. That could force …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksJune 2002: Advance Refunding Bonds
… new bonds are placed in an escrow account (in a bank or trust company located and licensed to do business in New York … Those securities were deposited in an irrevocable trust with an escrow agent to provide for all future debt … by placing the proceeds of new bonds in an irrevocable trust to provide for all future debt service payments on the …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsSelected Safety and Security Equipment at Train Stations
… usually between two and four CCTV cameras in the station house and two in each portico, or about six to eight per …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsOversight of Child Protective Services
… of social services’ investigation of reports of alleged child abuse or maltreatment, and ensures compliance with … September 2022. About the Program The New York State Child Protective Services Act of 1973 was established to encourage more complete reporting of child abuse and maltreatment, provide for the swift and …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Agencies Bulletin No. 2368.2
… This Bulletin Supersedes Payroll Bulletin 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … The purpose of this bulletin is to provide agencies with updated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23682-instructions-use-deduction-code-433-unemployment-insurance-owed-andState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Freeport Union Free School District , Island Trees Union Free School District , Ontario-Seneca-Yates-Cayuga-Wayne … Springs Central School District , Wantagh Union Free School District , West Genesee Central School District …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Town of Oxford – Financial Condition (2024M-135)
… Board and delayed filing of AFRs. Audit Summary The Board did not receive complete and accurate financial records and … The Board did not receive complete and accurate financial records and …
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)
… districts may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and … budget process. Of the $67 million in year-end transfers, $50.6 million went to the District’s reserves. In some …
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)
… [read complete report – pdf] Audit Objective Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities? Audit Period January 1, 2022 – June 3, 2025 Understanding the Audit Area The board of fire commissioners is responsible …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases School District Audits
… did not implement a prior audit’s recommendations to improve their budgeting practices and ensure surplus fund … than $2 million a year and allowed surplus fund balance to exceed the statutory limit of 4%. As of June 30, 2021, it … restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, the district …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Newburgh Enlarged City School District – Financial Management (Orange County) The … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: MTA Budget Continues to Face Serious Risks
The Metropolitan Transportation Authority is expected to devote onefifth of total revenue to debt service by 2023
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksDiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn
… share of locations, with 34.9% in 2020 and rising to 44.1% in 2023 as the number of locations dropped in each of the … According to DiNapoli’s analysis of 311 data, the top complaint across Open Street locations in 2024 was illegal parking, which was also the top complaint citywide. Complaints about outdoor dining, …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklynTotal Spending – 2023 Financial Condition Report
… revenue provides an indication of the State’s ability to support continuing programs. State spending, which includes … 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 … recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State … (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 percent since 2019. …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receipts