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State Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… municipalities across the state as fiscally stressed. The list , which includes eight counties, eight cities and 11 … with chronic budget strain," said DiNapoli. "Looking to the future, local officials should exercise fiscal caution … of scores is based on 2016 financial information provided to DiNapoli’s office by local governments as of Aug. 31, 2017 …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresOpinion 92-34
… payment of parking fines and surcharges) -- Remission to State Comptroller (partial payment of parking fines and … mandatory surcharge, the city may apply the payment either to the fine or to the surcharge and remit the surcharge payments to the … Whether a surcharge is to be considered paid in whole or in part when a court or …
https://www.osc.ny.gov/legal-opinions/opinion-92-34New York State Artificial Intelligence Governance
… generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using AI to aid their … operations. For example, the Department of Motor Vehicles (DMV) uses AI to power its facial recognition technology, … by State Entities (e.g., State Agencies). Key Findings NYS does not have an effective AI governance framework. While …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsSelected Performance Measures
… 1, 2015 and August 22, 2018. About the Program The MTA is a public benefit corporation chartered by the New York … are herein collectively referred to as Agencies.) The MTA is required under the Public Authorities Law to report … and other areas of the MTA website. In addition, the MTA is required by the Federal Transit Administration (FTA) to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… [read complete report – pdf] Audit Objective Did Town of Gorham (Town) officials properly distribute foreign fire … they need. This helps maintain the safety and morale of firefighters, who play a crucial role in protecting the … operations, including the allocation and distribution of FFI tax proceeds. The Town disbursed FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Adams – Justice Court Operations (Jefferson County) Overall, auditors … or bank reconciliations. In addition, cash in a retired justice’s bank account exceeded known liabilities by a total … was unaware that the court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the JCF after the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… the 2009 reforms shows significant declines in felony drug arrests (-41.7%), indictments (-42.6%) and prison time …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… Village Board (Board) with complete, accurate and timely records and reports? Audit Period June 1, 2022, to December … and maintain public trust. Accurate and timely records are essential for establishing financial … 2 did not maintain complete, accurate and timely records and reports or adhere to generally accepted …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119DiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… announced today he is returning even more lost money to New Yorkers through his fast-track program and is raising the payment cap from $250 to up to $5,000. “Speeding up the return of lost money is priority …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsDiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… industry sectors, such as accommodation and food services and educational services, have increased their … care and social assistance (63.3%), Accommodation and food services (45.8%), Professional, scientific and technical … retail trade and educational services. Accommodation and food services was also one of the largest sectors in every …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… payments from the U.S. Treasury’s Unemployment Trust Fund; New York has been doing so since May 2020. As of … by $2 billion from the previous year. The State’s General Fund balance was $19.2 billion as of February 12. The balance …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… found Amsterdam officials lacked basic accounting records for the city’s cash, assets, outstanding debt and available … increase in short-term debt issuance, particularly to pay for costs that are normally paid through routine budget … on city officials to: Ensure the city’s accounting records for the operating funds and capital projects funds are …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingComptroller DiNapoli Releases School Audits
… and Reserves (Chenango County) The district did not plan for the funding or use of reserves. The district’s fund balance exceeded the statutory limit for two out of the last three years. Furthermore, district … reserve funds. By accumulating funds without a clear plan for the future intended use, tax levies were higher than …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… I want to thank Genesee County District Attorney Lawrence Friedman for making sure this individual will be held …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsOpinion 89-7
… in excess of their salaries for meeting twice in one year to hear complaints in relation to assessments. You ask whether a town is required to pay the members of its board of assessment review … Whether a town is required to pay the members of its board of assessment review …
https://www.osc.ny.gov/legal-opinions/opinion-89-7List of Agencies That Can Receive Electronic Invoices
The current list of agencies that are eligible to receive electronic invoices through the Vendor SelfService Portal
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… were: Altmar-Parish-Williamstown Central School District, Indian River Central School District, Lowville Academy and …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesDiNapoli: NYC Budget Benefits From Stronger Economy
… budget gap and narrow the out-year budget gaps, according to an analysis of the city’s financial plan released today by … setback increases with each year,” DiNapoli said. “To his credit, Mayor de Blasio has taken steps to increase the city’s reserves, which would cushion the …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-nyc-budget-benefits-stronger-economyBrooklyn Man Pleads Guilty in Check Theft Scheme
… New York State Comptroller Thomas P. DiNapoli, Brooklyn District Attorney Eric Gonzalez and the United … Galker pleaded guilty to one count of Grand Larceny in the Third Degree following an indictment that accused him of stealing checks totaling $31,149 from mailboxes in Brooklyn and using a false identity to cash them. His thefts …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-scheme