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Opinion 91-56
… of a public authority) PUBLIC AUTHORITIES LAW, §2828: The term "liabilities", as used in Public Authorities Law, §2828, … payable and contractual obligations. You ask whether the term "liabilities", as used in section 2828 of the Public … that section 2828 is applicable to the Authority. The term "liabilities" is not defined for purposes of section …
https://www.osc.ny.gov/legal-opinions/opinion-91-56DiNapoli Releases Year-End State Cash Report
… State tax collections totaled $74.4 billion in State Fiscal Year (SFY) 2016-17, a decline of $300.1 … the latest projections released with the Executive Budget in February, primarily due to lower than anticipated business tax collections in March. "While personal income tax and consumption tax …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-year-end-state-cash-reportDiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… Fire Department, was sentenced to four months of weekends in the Wayne County Jail and five years of probation for … He was also ordered to pay a total of $101,394.50 in restitution. “William Storrs abused the trust of the … was sworn to serve and protect by stealing over $100,000 in fire department funds for his own profit,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentDiNapoli: Canal Corp. Must Address Gaps
… largely concur with our recommendations.” The Canal Corp., a subsidiary of the New York State Thruway Authority, … and property damage. DiNapoli’s auditors found the Canal Corp. performs routine operational and reliability checks of … 6, 2014 meeting between the Thruway Authority and Canal Corp. boards, only about 55 percent of the canal system’s …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsState Comptroller Thomas P. DiNapoli Statement on Gov. Cuomo's Executive Budget Proposal
… put forward a state budget proposal during one of the most difficult times faced by our state. The pandemic is far … put forward a state budget proposal during one of the most difficult times faced by our state The pandemic is far …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-gov-cuomos-executive-budget-proposalDiNapoli Issues Report on Public-Private Partnerships
… cost taxpayers in other states.” Although P3 agreements can cover almost any type of public service or activity, the … tend to be higher for the private sector, the agreements can be attractive because they may lead to more competition, … and difficult to correct, and inadequate analysis can lead to undervaluing public assets. To protect taxpayers, …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsRecovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… health insurance (TPHI) in addition to Medicaid (e.g., Medicare Part A hospital insurance, commercial health … payments we identified because they have exceeded either Medicare or New York State’s statute of limitations. In …
https://www.osc.ny.gov/state-agencies/audits/2026/02/26/recovering-managed-care-payments-inpatient-services-behalf-recipients-third-party-healthRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/recovering-managed-care-overpayments-pharmacy-services-behalf-recipients-third-party-healthTown of Danby – Audit Follow-Up (2022M-8-F)
… Clerk serves as Clerk to the Board and collects fees for a variety of purposes, including marriage, dog and environmental licenses, and certified copies of …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fThe Changing Face of Post-Pandemic New York City
… and policy decisions we are making today,” DiNapoli said. “In the pandemic’s wake, we see an altered population and it … thrive.” Pandemic Wipes Out Years of Population Growth In the decade before the pandemic, from 2010 to 2020, the … as many continued to leave. The 629,057 new New Yorkers in that decade was greater than Miami’s total population of …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityDiNapoli: State Tax Receipts and Spending Outpace Division of Budget's Projections Through December
… three quarters of the State Fiscal Year (SFY) 2025-26, $2.3 billion higher than estimates released in the Division of … $1.5 billion above DOB’s financial plan projections and $4.2 billion higher than the same period in SFY 2024-25, … million higher than DOB’s financial plan projections. All Funds spending through December totaled $183.4 billion, which …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-tax-receipts-and-spending-outpace-division-budgets-projections-through-decemberState Comptroller DiNapoli Delivers Inaugural Address
… will be available on the Comptroller’s Flickr page on Monday or for an official head shot . CAREER HIGHLIGHTS can …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressOpinion 88-31
… be deposited in the same manner as may be by law provided for the deposit of money generally received by such court, … to compensate the treasurer or finance commissioner for receiving, keeping and paying out the bail (see 1972 Opns … to deposit the money in the same manner provided by law for the deposit of money generally by that official (see, …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 90-38
… issues discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of subsequent … on) HIGHWAY LAW, §205-a: The status of a highway as a seasonal limited use highway terminates when one or more … maintenance from December 1 through April 1 (1982 Opns St Comp No. 82-235, p 296; 1979 Opns St Comp No. 79-818, …
https://www.osc.ny.gov/legal-opinions/opinion-90-38DiNapoli Releases Annual IDA Report
… Development Agencies (IDAs) reported 4,320 active projects with a record high total value of $132 billion in 2022, an … create an estimated 213,887 jobs during their lifespan, with a median salary of $42,000. Another 224,234 existing jobs would be retained, with a median salary of $45,430. In addition, the projects …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… The number of hotel rooms in New York City increased by 48 percent between 2006 and … DiNapoli. "While the industry is vulnerable to changes in domestic and international economic conditions, the … New York is the fourth-largest hotel market of any state in the nation, following California, Texas and Florida. Among …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryState Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… renovations to her home in Connecticut and an $80,000 swimming pool. TAPPE is charged in a New York State Supreme Court indictment with one count of … the chance to fairly compete for and secure the funding. I thank the New York State Comptroller’s Office for its work …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mState Comptroller DiNapoli Statement on New York City Financial Plan
… impact on the city’s financial plan , notwithstanding recent volatility. As I noted in August, market returns in FY … tax revenues, which have generally beat expectations in recent years, are in line with projections, suggesting they …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planComptroller's Oversight of State Contracts
… Review Promotes fair competition to ensure the best price and overall value for the State Detects fraud …
https://www.osc.ny.gov/state-agencies/contracts/oversightXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
Pursuant to Article 4 Section 40 Paragraph 3 of the State Finance Law Vouchers and Expense Reports should not be submitted for payment against lapsing appropriations unless the corresponding liability was incurred before the end of the fiscal year
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriations