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Opinion 91-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … accounts payable and contractual obligations for purposes of termination of a public authority) PUBLIC AUTHORITIES LAW, … Whether the term liabilities as used in section 2828 of the Public Authorities Law relative to termination of …
https://www.osc.ny.gov/legal-opinions/opinion-91-56DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… with fiscal years starting July 1, 2021, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … Cap: Inflation and Allowable Levy Growth Factors Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearState Comptroller DiNapoli Releases School District Audits
… (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. As of …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Economic and Tax Collection Growth Slowing in New York City
… its 2016 fiscal year on June 30 with an estimated surplus of $4 billion, but needs to be cautious with budgeting going … recent years.” Nationwide job growth during the first half of 2016 was the slowest of any year since 2010. The U.S. economy grew by 2.6 percent …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityA Review of Capital Needs and Resilience at the MTA - December 2021
This report uses the latest needs assessment to measure the progress in completing projects and making capital commitments, as of September 2021.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2022.pdfOpinion 2008-5
… village and a town on behalf of a fire protection district for the services of a village fire company: (1) there is no … the fire protection district; (3) the contract may provide for the town receiving fire protection to directly remit to … contract may provide, as a negotiated term or condition, for the setting aside of monies paid to the fire company to …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5DiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… yet since 2015 the MTA has only spent $56 million on pump rooms and other line equipment with another $189 million … now. DiNapoli recommended improvements to the MTA’s online capital program dashboard, which tracks spending. The …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherMany New Yorkers Struggle to Pay for Housing
… billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/06/many-new-yorkers-struggle-pay-housingUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… Company of New York appropriately reimbursed acupuncture and acupuncture-related services. The audit covered the … health insurance coverage to over 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… The New York City metropolitan area is the second largest market for venture capital (VC) … The New York City metropolitan area is the second largest market for venture capital VC …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Nelson Rivera in Bid-rigging Case
… DiNapoli. "The taxpayers of Monroe County deserve better. I thank Attorney General Schneiderman for working with my … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-nelson-rivera-bid-rigging-caseNew York City’s Uneven Recovery: An Analysis of Labor Force Trends
… New York State and the nation both in restoring pandemic job losses and in rebounding to pre-pandemic levels of … Less than 71 percent of the City’s pandemic-induced job losses have returned, and unemployment remains high at … other age groups. This difference may be explained by job openings. As of the end of 2021, nationwide, job openings in …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trendsDiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… one of the timekeeping systems in place at Metro North, Crew Management System, did not have a requirement for …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-fundsDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… Kumar, a former security system specialist, were arraigned Wednesday morning before Westchester County Court Judge Anne …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… with mental health professionals, are not adequately training staff and too few have services readily … students’ emotional wellbeing.” According to the Centers for Disease Control and Prevention, rates of childhood mental … among students. Although school staff (i.e., principals, teachers, paraprofessionals) are not required to receive …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthBaldwin Public Library – Payroll (2013M-335)
… if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. … that there was inadequate supervision and oversight of the payroll process. During the audit process, we informed … about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director took …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Comptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … the Attorney General’s Criminal Enforcement and Financial Crimes Bureau and the Office of the New York State … S. Clark of the Criminal Enforcement and Financial Crimes Bureau. The Criminal Enforcement and Financial Crimes …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-caseNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… July 1, 2021 Edition Have Personal Income and Earnings Returned to … trillion in the first quarter of 2021, an increase of 51.9 percent from the fourth quarter of 2020 on a seasonally … checks”) and enhanced federal unemployment benefits. As a result, transfer receipts paid to New Yorkers grew from 16.4 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… period July 1, 2015 through March 2, 2017. Background The Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andPort Jefferson Union Free School District – Information Technology (2014M-039)
… District’s overall computer system. District management does not require any verification to determine if a vendor being added to the vendor list is already included in the vendor master file and has … as they occur, relocating assets, updating the inventory list, performing periodic physical inventories and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014m