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Opinion 2003-7
… opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) … feasibility studies) TOWN LAW §277(4): Moneys, in lieu of land for park, playground and other recreational purposes, … to, and necessary to proceed with, an improvement to park land. Such moneys also may be expended to undertake a study …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Jackson Child Development Center, Inc. (JCDC), a New York City-based not-for-profit organization, is approved … to Homeless Management Information Systems (HMISs). In New York, federally funded regional or local planning …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsDiNapoli Urges NYC to Shore Up Rainy-Day Fund
… Thomas P. DiNapoli urged New York City officials to better prepare for financial downturns by evaluating the … city’s rainy-day reserve fund, establishing targets for how much should go into the fund each year and setting the … law enabling the use of these funds, called on the city to define how these resources are accumulated and used. …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundState Comptroller DiNapoli Releases Audits
… The commission’s director has implemented new measures to improve its practices to promote equine health and safety … York state. However, auditors found the commission could better document daily operating policies and procedures; improve how incident information is recorded in the Equine Breakdown, …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsNYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017
… rose dramatically in 2017 for the second consecutive year and the average bonus paid to industry employees in New York City jumped 17 percent to reach $184,220 according to an estimate … tax trends and includes cash bonuses for the current year and bonuses deferred from prior years that have been …
https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017DiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… added to FY 2025 and another $3.1 billion is forecast for FY 2026. The city’s revenue estimates align with collection … funded nearly $2.7 billion in other new needs in FY 2026, much of which went towards discretionary spending … choices. The city anticipates a balanced budget in FY 2026 and gaps of $4.6 billion in FY 2027, $5.8 billion in …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesFinancial Condition and Selected Expenses
… New York Racing Association, Inc.’s financial condition and selected expenses. Our audit covers the period January 1, … thoroughbred racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. NYRA’s annual on-track attendance approximates 1.8 million people, and annual allsource wagering on NYRA races (e.g., on-track, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… did not properly audit and approve all claims prior to payment. Auditors reviewed 100 claims totaling … 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims auditor’s … County – Budget Review State law authorizes the county to issue debt up to $96 million to liquidate the accumulated …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsClimate Act Goals – Planning, Procurements, and Progress Tracking
… the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) … States. The Climate Act builds on the 2015 New York State Energy Plan and the Clean Energy Standard (CES) designed to fight climate change, … the Public Service Commission PSC and the New York State Energy Research and Development Authority NYSERDA adequately …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up) (2023-F-36)
To assess the extent of implementation of the five recommendations included in our initial audit report, Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Report 2020-S-45).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f36.pdfAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up) (2019-F-51) 30-Day Response
To determine the extent of implementation of the nine recommendations included in our initial audit report, Administration of the Contract with With the Postgraduate Center for Mental Health (2015-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f51-response.pdfDiNapoli: MTA Financial Outlook Improved
… by State Comptroller Thomas P. DiNapoli. “The MTA has used an unexpected windfall to invest in its capital program and … 2016, the MTA released a preliminary budget for 2017 and an associated financial plan covering calendar years 2016 through 2020. The MTA projects a …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedEnding Your Membership – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Ending Your Membership
https://www.osc.ny.gov/retirement/publications/1523/ending-your-membershipApplying for Benefits – Coordinated Plan For ERS Tier 5 Members
… Coordinated Plan information for ERS Tier 5 members covered by Article 15 Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1523/applying-benefitsAccidental Death Benefit – Coordinated Plan For ERS Tier 5 Members
… Coordinated Plan information for ERS Tier 5 members covered by Article 15 Accidental Death …
https://www.osc.ny.gov/retirement/publications/1523/accidental-death-benefitPost-Retirement Death Benefit – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members covered by Article 15 PostRetirement Death Benefit
https://www.osc.ny.gov/retirement/publications/1523/post-retirement-death-benefitOrdinary Death Benefit – Coordinated Plan For ERS Tier 5 Members
… Coordinated Plan information for ERS Tier 5 members covered by Article 15 Ordinary Death …
https://www.osc.ny.gov/retirement/publications/1523/ordinary-death-benefitArticle 15 Disability – Coordinated Plan For ERS Tier 5 Members
… Plan information for ERS Tier 5 members under Article 15 Article 15 Disability …
https://www.osc.ny.gov/retirement/publications/1523/article-15-disabilityIRS Pension Limitation – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 IRS Pension Limitation
https://www.osc.ny.gov/retirement/publications/1523/irs-pension-limitationEligibility, the Benefit and Filing – Coordinated Plan For ERS Tier 5 Members
… Plan information for ERS Tier 5 members under Article 15 Eligibility the Benefit and Filing …
https://www.osc.ny.gov/retirement/publications/1523/eligibility-benefit-and-filing