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DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … for the years 2009, 2010, 2011 and 2012. ### For access to state and local government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… audits of the Village of Fultonville , Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsIX.12.S Questions – IX. Federal Grants
… documents may be addressed to either the OSC Bureau of State Accounting Operations at [email protected] , or … documents may be addressed to either the OSC Bureau of State Accounting Operations at FederalGrantsosc …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12s-questions25P-05BR - Valid8 Government Agency 'Medium' Case Package
… Bid Request Issued by the Office of the State Comptroller Issued November 24, 2025 The Office of the State Comptroller (“OSC”) is seeking Bids for the purchase of … The Office of the State Comptroller OSC is seeking Bids for the purchase of …
https://www.osc.ny.gov/procurement/25p-05brNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up) (2023-F-30) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report 2021-S-18).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f30-response.pdfOversight of the Pesticide Reporting Law
… information received under the Pesticide Reporting Law for the period January 1, 2013 through December 31, 2015, … information received under the Pesticide Reporting Law for the period January 1 2013 through December 31 2015 …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… New York City’s revenues from water and sewer charges, fines … P. DiNapoli. “The pandemic significantly disrupted how New York City generates revenue for items such as … These charges include tuition from City University of New York (CUNY) colleges and charges for services rendered by …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicOpinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- … village or other political or civil subdivision of the state or for the making of claim for compensation under the …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 89-52
… -- Regional Coordination (establishment of county office to coordinate training) COUNTIES -- Powers and Duties (power to coordinate training of emergency medical service … that the responsibilities of the position are limited to the coordination and facilitation of training activities …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 94-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … coverage to a volunteer firefighter while within the State and pursuant to orders or authorization "attending or …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Financial Outlook for the Metropolitan Transportation Authority
One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdfOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services (2020-S-45) 180-Day Response
To determine what workforce development programs and services State agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among these programs and services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s45-responses.pdfProperty Tax Cap Reporting - Villages Presentation
Please join us for an overview of the Property Tax Cap for villages. Presenters from the Office of the State Comptroller will discuss the Property Tax Cap legislation as well as highlight common reporting errors and review reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-villages-04-07-2022.pdfOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services (2020-S-45)
To determine what workforce development programs and services State agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among these programs and services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s45.pdfLicensing and Monitoring of Proprietary Schools (2019-S-68) 180-Day Response
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources before initial licensing and is adequately monitoring schools and utilizing its database to look for warning flags of future closings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68-response.pdfMiddlesex Fire District – Fiscal Transparency (2025M-130)
Did the Middlesex Fire District (District) Secretary/Treasurer (Treasurer) provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/middlesex-fire-district-2025-130.pdfOversight of Language Access Services (2024-N-2)
To determine if the New York City Department of Health and Mental Hygiene is adequately serving the needs of individuals with Limited English Proficiency, complying with State regulations and local laws, and providing sufficient oversight of Language Access Services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n2.pdfOpinion 94-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … may not exercise home rule powers in situations where the State Legislature has demonstrated a desire or design to …
https://www.osc.ny.gov/legal-opinions/opinion-94-1DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… lifts a cloud that has hung over the city’s finances for years,” DiNapoli. “While New York City’s economy … economic recovery has already exceeded the average length for all recoveries since the end of World War II. Although … the city’s police officers is seeking larger wage increases than those offered by the city, and has begun the …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsOpinion 89-64
… CONSTITUTIONAL LAW -- Gifts and Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition … the village/town may pay more than the appraised value for property it wishes to acquire. Initially, we note that we … the acquisition of interests or rights in real property for the preservation of open spaces and areas to be a public …
https://www.osc.ny.gov/legal-opinions/opinion-89-64