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State Comptroller DiNapoli Releases Municipal & School Audits
… statements, canceled check images and bank reconciliations for any accounts to monitor financial operations. Therefore, … company’s financial operations were adequately accounted for, recorded and reported. As a result, the company had an … that has remained in the hands of the county treasurer for a period of three years, together with all accumulated …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… The report urges the city to use greater transparency for nondiscretionary costs that it does not have direct … declining share has allowed the city to allocate funding for services where it has greater control over spending, … share of the FY 2024 budget that is controllable accounts for more than three-fifths of projected spending for that …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… Benefits Trust. The city also reduced the general reserve for FY 2021 from $1 billion to $100 million, the statutory minimum for the start of the fiscal year. Despite a balanced budget … year, the city projects a budget gap of $4.2 billion for FY 2022 because it relied heavily on nonrecurring actions …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… Thomas P. DiNapoli today said the $150 billion federal Coronavirus Relief Fund (CRF) could have been better aimed to … City, that suffered the most severe impacts from the novel coronavirus, instead of being based on the most recent U.S. … Thomas P DiNapoli today said the $150 billion federal Coronavirus Relief Fund CRF could have been better aimed to …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19DiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… System has identified eight villages and three cities in New York that were in some level of fiscal stress in 2020, based on scores that largely reflect the time period … System has identified eight villages and three cities in New York that were in some level of fiscal stress in 2020 …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressCUNY Bulletin No. CU-435
… will automatically apply the Prepaid Legal Service Benefit for the 2011 calendar year for employees who were in a status of Active or Paid Leave … benefit. The Earnings Codes used to process the benefit for nonresident aliens who meet the criteria stated above are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-435-prepaid-legal-service-benefit-cuny-employeesDiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… city must take steps to strengthen career opportunities for young job seekers or the city’s economic recovery will be … even further,” DiNapoli said. “The recovery is much slower for young workers in New York City when compared to the rest … epicenter of the COVID-19 pandemic. Unemployment in 2020 for 16- to 24-year-olds in the city reached 22%, while in the …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… amNewYork yesterday published an op-ed from New York State Comptroller Thomas P. DiNapoli. … from private tech companies. Government is adopting AI at an accelerating pace. New York City and state agencies, for … AI governance in New York City found that the city lacks an effective AI governance framework. City agencies have been …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationDiNapoli Urges Vote Against eXp's Proposed Move to Texas and All Directors
… the move just weeks after a Delaware judge ruled that a lawsuit be allowed to proceed against certain company … at company-sponsored events.” The court noted that the lawsuit filed by shareholders alleged that some of eXp’s … Resorts’ officers and directors accountable after filing a lawsuit claiming they failed to protect the company and …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-urges-vote-against-exps-proposed-move-texas-and-all-directorsMedicaid – Federal Funding and New York
… funded by the federal government and the states; in New York, counties and the City of New York also make contributions to the program. While the … a state’s per capita income to the U.S. average. Since New York is a relatively wealthier state, it receives a … jointly funded by the federal government and the states in New York counties and the City of New York also make …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidLevittown Union Free School District – Information Technology (2025M-145)
… technology (IT) systems (including IT assets and networks) for storing and processing important financial and … and loss. Network user accounts are potential entry points for attackers because, if compromised, they could be used to … administrative accounts. Adopt a policy or procedures for software updates to help safeguard nonstudent network …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/levittown-union-free-school-district-information-technology-2025m-145DiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… interlocks won’t protect New Yorkers if DWI offenders can drive without installing the devices,” DiNapoli said. “My … accidents and tragedies, but clearly there is work to be done statewide.” In New York state, a person convicted of … of a motor vehicle. The vehicle he drove belonged to his sister, who lived at the same address. In another case, …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksEDSS - Revenue Contract / Amendment Help
… Please use the appropriate audit type in SFS based on the chart below. EBP Electronic – Lowest Price (IFB) EQM … accept most of the major file types such as Word, Excel or PDF, the only requirement is that scanned document(s) (PDFs) … PDFs please see the Acrobat User Guide . Is there a file size limitation for uploads into EDSS? Yes, the maximum …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-helpOpinion 90-27
… the Town Law and the Village Law to provide authority for the establishment of joint fire districts without … the Village Law (§22-2210 et seq. ) provide the procedures for establishing, financing, and operating joint fire … board and the village board shall hold a joint meeting for the purpose of jointly proposing the establishment of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 90-4
… BONDS AND NOTES -- Permissible Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- … 22-2200: A village may dredge a privately owned pond within the village where such pond is an integral part of the village's drainage system and …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 95-25
… LAW -- Tax Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid … "Notwithstanding Any Other Provision of Law" (meaning of for purposes of the aid to localities budget) STATE … added). Section 54 of the State Finance Law provides for an annual apportionment and payment of State aid to …
https://www.osc.ny.gov/legal-opinions/opinion-95-25DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… New York state has seen a surge in hate crimes over the last … data collection and annual reporting were mandated by New York’s Hates Crimes Act of 2000, according to a report by … New York state has seen a surge in hate crimes over the last …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsOpinion 2001-14
… required to do so by the town's code of ethics (see, e.g., Op Atty Gen [Inf] No. 2000-20; Matter of Kastoff v Department …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… half (52 percent) of total revenue by 2019. Debt service alone would consume 18 percent of total revenue beginning in …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… The State Education Department (SED) has stepped up efforts to combat chronic student absenteeism, but an audit released … The State Education Department SED has stepped up efforts to combat chronic student absenteeism …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeism