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Opinion 89-45
… LAWS -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) … Board of Appeals (paying fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) … -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-89-45DiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… finding that the city could lawfully issue bonds in connection with financing the city seeks from the State … finding that the city could lawfully issue bonds in connection with financing the city seeks from the State …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… employees in June of 2024, the first year-over-year increase since the COVID-19 pandemic. Still, some city … “My office developed a comprehensive data tool to increase transparency and accountability, while advancing … from 22,611 in June 2019 to 32,873 in June 2024, a 45% increase. While the Department of Investigation saw case …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyDiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… energy goals, has made good progress on reaching its goals for distributed solar capacity and leveraged funds, but is behind in meeting its energy efficiency targets for 2025, according to a report from New York State … energy goals has made good progress on reaching its goals for distributed solar capacity and leveraged funds but is …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsState Agencies Bulletin No. 2243
… (SFS). This report includes all stopped/reissued checks, salary exchange checks, direct deposit returns, and … SFS Checks issued due to stopped/reissued payroll checks, salary exchange checks, direct deposit returns, and … SFS Vendor ID Vendor Description Payroll Check Exchange (salary exchange check) Payroll Check Reversal (AC230 partial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2243-new-payroll-check-notification-reportState Agencies Bulletin No. 2243.1
… (SFS). This report includes all stopped/reissued checks, salary exchange checks, direct deposit returns, and … SFS Checks issued due to stopped/reissued payroll checks, salary exchange checks, direct deposit returns, and … SFS Vendor ID Vendor Description Payroll Check Exchange (salary exchange check) Payroll Check Reversal (AC230 partial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22431-new-payroll-check-notification-reportGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as … our recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims … The purpose of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fSouthwestern Central School District – Claims Audit (2025M-34)
… [read complete report – pdf] Audit Objective Did the Southwestern Central School District (District) Board … totaling $24.2 million. Audit Summary The claims auditors did not properly audit all claims prior to payment. Of the … the claims auditors for payment because the claim packets did not contain sufficient supporting documentation to allow …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… [read complete report – pdf] Audit Objective Did the Essex County Industrial Development Agency (ECIDA) … mortgage recording tax exemptions. Audit Summary The Board did not properly approve and monitor projects that were provided financial assistance. For example, the Board did not develop and adopt, by resolution, uniform criteria …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… and city budgets.” Despite new regulations and the high cost of legal settlements related to the 2008 financial … particularly China, and concerns over the timing of the Federal Reserve’s plan to raise short-term interest rates … climbed by 36 percent between 2010 and 2014; The city’s share of national securities employment has shrunk over the …
https://www.osc.ny.gov/press/releases/0215/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… information, such as an asset’s serial number, make and model, location, employee or student assigned, acquisition …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Town of Hanover – Procurement (2025M-58)
… services? Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area Professional services … professional judgment and/or a high degree of creativity. For example, professional services can include legal, … Board last updated the Town’s procurement policy in 2021. From January 1, 2024 through December 31, 2024, the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Town of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Hempstead Local Development … Corporation’s (THLDC’s) progress, as of June 2025, in implementing our recommendation in the audit report Town … Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37), released in September 2021. The …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followDiNapoli: State Tax Collections Dip
… forward, the state should be prepared to take action if revenue remains below estimates.” Total receipts from all … and Medicaid (up $960.6 million primarily from federal sources). Overall spending was nearly $70.4 million over … state. All Governmental Funds includes General, Special Revenue, Debt Service and Capital Projects funds, as well as …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dipDiNapoli Releases Mid-Year State Cash Report and Review
… State tax collections of $342 billion through the first half of the fiscal year were …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewNYS Common Retirement Fund Reports Third Quarter Results
… the Fund saw its strong first half gains erased during the market’s steep drop at the tail end of 2018," DiNapoli said. "Fortunately, the market has since recouped some of those losses. More … the Fund remains well-diversified to handle the current market volatility and provide sustainable, long-term …
https://www.osc.ny.gov/press/releases/2019/02/nys-common-retirement-fund-reports-third-quarter-resultsDiNapoli: NYC Budget Benefiting From Strong Economy
… New York City is projecting a surplus of $135 million for fiscal year 2016, … a strong economic climate and robust job growth, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “This … New York City is projecting a surplus of $135 million for fiscal year 2016 …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyDiNapoli Releases October State Cash Report
… same period last year. Year-to-date tax collections were $5.4 million over the latest projections (released Nov. 5) and … cash report include: Personal income tax receipts through Oct. 31 were $26.7 billion, an increase of $3.3 billion or … previous year. Business taxes totaled $3.9 billion through Oct. 31 and were 1.7 percent or $68.5 million lower than last …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportNYS Common Retirement Fund Announces First Quarter Results
… The New York State Common Retirement Fund's (Fund) overall return in the first quarter of the state fiscal year 2015-2016 was 0.52 … The New York State Common Retirement Funds Fund overall return in the first quarter of the state fiscal year 20152016 was 052 …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsXVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… appropriation accounts and cancel any remaining balances by September 30th of the 5th year after the period of … must be closed and remaining balances canceled by the lapse date. All State agencies should review expiring … appropriation accounts and cancel any remaining balances by September 30th of the 5th year after the period of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminder