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Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether District officials … accordance with District policy, and the District did not award points for participation in miscellaneous activities in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… The Board provided adequate oversight and management of the Village’s water and sewer finances. Village officials … develop a comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for … Develop comprehensive multiyear financial and capital plans that project operating and capital needs and …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway … Board did not verify that disbursements were supported and for an appropriate purpose prior to payment. The Board also … a result, 47 Town assets totaling $6,654 were unaccounted for. We reviewed 949 disbursements totaling $2 million that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementValue of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… nearly $784 million in 2018. Project values have increased by 48 percent since 2009, while the number of active projects … period, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “IDAs reported an … Agencies in New York Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeConsumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… report – pdf] We also issued 10 individual reports to the following Counties: Greene , Jefferson , Madison , … Key Findings Officials in the 10 County Departments did not always adequately provide consumer protections by helping … update the inventory of devices. Four Departments did not have documentation to support 25 of 74 (34 percent) reported …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Annual Report on Local Governments for FYE 2021
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdfState Comptroller DiNapoli Releases Audits
… who, according to the Medicaid claims processing system, had third-party health insurance drug coverage. The …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsOpinion 2008-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … cost of the improvement an allowance for services rendered by the town attorney, town engineer and salaried town … of a local law, provide for the use of general fund money for this purpose. Articles 12 and 12-A of the Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… Despite having the fourth-largest construction sector in the nation, New York state is one of five states that have not recovered from pandemic job losses in the construction sector and a full recovery may take some time as construction businesses in New York City continue to face a variety of challenges, …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsOpinion 99-7
… fire department or company. This is in response to your letter asking whether foreign fire insurance tax moneys are …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 96-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-22State Comptroller DiNapoli Releases Audits
… Upstate Medical Center: User Access Controls Over Selected System Applications (Follow-Up) (2021-F-8) An audit issued in …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsOpinion 90-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … is authorized to apply for and accept private gifts of money, property and services for any purpose provided for by the Social Services Law (Social Services Law, §131-g; see …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Hazard Mitigation and Coordination (Follow-Up) (2023-F-38) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Hazard Mitigation and Coordination (Report 2021-N-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f38-response.pdfHazard Mitigation and Coordination (Follow-Up) (2023-F-38)
To determine the extent of implementation of the six recommendations included in our initial audit report, Hazard Mitigation and Coordination (Report 2021-N-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f38.pdfLinkNYC Program Revenues and Monitoring (Follow-Up) (2022-F-25)
To determine the extent of implementation of the 18 recommendations included in our initial audit report, LinkNYC Program Revenues and Monitoring (2019-N-5)
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f25.pdfCompliance With School Safety Planning Requirements (Follow-Up) 2022-F-32
To determine the extent of implementation of the 19 recommendations included in our initial audit report, Compliance With School Safety Planning Requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22f32.pdfMaximizing Incentives for Individuals With Disabilities (Follow-Up) (2023-F-33)
To determine the extent of implementation of the four recommendations included in our initial audit report, Maximizing Incentives for Individuals With Disabilities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f33.pdfNew Yorkers in Need: The Housing Insecurity Crisis
For almost 3 million New Yorkers, housing costs constitute more than 30 percent of household income, the most commonly used threshold of affordability.
https://www.osc.ny.gov/files/reports/pdf/new-york-housing-insecurity.pdf2022 Year in Review
The Office of the New York State Comptroller is proud of our 2022 achievements and continued dedication to serving New Yorkers statewide.
https://www.osc.ny.gov/files/reports/pdf/2022-year-in-review.pdf