Search
Opinion 2012-1
… use by the town highway department. That interest would not be prohibited. The board member, however, would be … and duties of a board of assessment review, however, do not involve the negotiation, preparation, authorization or … member's interests in the highway purchase contracts are not prohibited. Disclosure of those interests in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1State Comptroller DiNapoli Releases Municipal & School Audits
… Planning (Westchester County) District officials did not establish adequate controls over user accounts to help … – Treasurer’s Duties (Nassau County) The treasurer did not perform his duties in accordance with statutes. Instead, … 61 of 254 collections reviewed, totaling $86,937, were not deposited within 10 days as required by village law. The …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Central New York Economy Slowly Improving
… The Central New York economy is starting to rebound from the Great Recession thanks to a wealth of locally educated young adults, a technically experienced … to cultivate new jobs and attract new businesses.” Five counties make up the Central New York region – Cayuga, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingDiNapoli: Public Authority Debt Ballooned to $329 Billion
… authorities. Public authorities generally are not subject to many of the oversight and transparency … requirements. The Office of the State Comptroller does not independently verify the data that authorities enter. To …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-public-authority-debt-ballooned-329-billionDiNapoli: NYC Financial Plan Improved From June
… to unanticipated federal grant funds. The plan also does not yet include more than $1.4 billion in already collected … provide additional revenue upside in FY 2023. Some items not reflected in the city’s projected budget gaps are also notable. For example, the city assumes $1 billion in not yet approved revenue from the federal government for …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… stabilize New York’s economy, but it is finite and will not resolve the long-standing imbalance of payments among the …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backHow to Make a Vendor Responsibility Determination
… record of integrity; and an acceptable performance record on past contracts. You should consider any information that … finding does not necessarily ban the vendor from future State contracts. Reviewing vendor information When reviewing … Legal Authority Authority to do business in New York State, licenses, and registrations. Integrity Criminal …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… of the counties that provide services began doing so in 2021 or later. DiNapoli’s report found that while Regional …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesDiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a … $29 billion, according to the U.S. Department of Transportation, Federal Highway Administration (FHWA) … York had 17,573 highway bridges. Local governments, mostly counties, own 50.6% or 8,891 of the state’s bridges. New York …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesHomeless Services Housing Needs Assessment (Follow-Up)
… of the client’s housing and care needs, including but not limited to the need for temporary housing and treatment … 2018 through October 2022. The audit found that OTDA was not adequately ensuring that Assessments and ILPs were … a sample of cases, and 70% of clients in our sample did not exit the shelter and transition to permanent housing. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… and discretionary programs if greater preparation is not taken, according to a report released today by State … down by $1.8 billion in FY 2026. DiNapoli’s report does not anticipate a substantial rise in asylum seeker costs from … agencies, including the Department of Social Services, the Police Department and the Fire Department, to see city-funded …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growOpinion 92-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Board of … pay the amount as part of his or her county, town or city taxes. On the other hand, the views expressed in Opn No. …
https://www.osc.ny.gov/legal-opinions/opinion-92-26State Agencies Bulletin No. 2019
… PEF Salary Increase and provide instructions for payments not processed automatically. Affected Employees: Employees in … increases provided the increases to minimum wage did not result in a wage increase higher than the negotiated … rates equal to or less than $15.00. See Control D Report Available Prior to Processing and Agency Actions – Beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… $790,000. Key Findings The Clerk-Treasurer did not maintain complete, accurate and timely accounting records. The Board did not receive reconciled bank statements with the financial … document (AUD) to OSC that was 88 days late. The Board did not perform, or contract with an independent auditor to …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… Center (MHRIC) for IT services. Key Findings Employees do not comply with the District’s acceptable use policy. … of personal, private and sensitive information (PPSI) have not been developed. The District does not have service level agreements for services provided by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the … Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsVillage of Franklin – Fund Balance Management (2018M-13)
… by an annual average of 18 percent. Village officials have not developed multiyear financial or capital plans or a fund balance policy. The Clerk-Treasurer did not provide the Board with adequate financial reports. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… 2016, valued at approximately $405,000. The Authority did not establish a formal process to review or approve water and sewer penalties or account adjustments. Officials have not provided employees with cybersecurity awareness training. …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestchester County – Budget Review (B18-6-2)
… and expenditure projections in the County’s adopted budget for the 2018 fiscal year are reasonable. Background … adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key Findings Significant revenue and … While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total collections to …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Village of East Rockaway – Justice Court Operations (2017M-206)
… of $1,590 as of May 31, 2017, and Court officials could not determine the source of the funds. The Court did not properly record and deposit $1,400 in funds received …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206