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DiNapoli: Public Authority Debt Ballooned to $329 Billion
… an outsized impact in New York where they are responsible for a wide range of public functions, particularly in the … of $78.3 billion. State authorities alone accounted for $49.5 billion in spending, equivalent to nearly … billion or 55.7%) of their debt was revenue debt issued for authority purposes, $68 billion (20.7%) was issued for …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-public-authority-debt-ballooned-329-billionDiNapoli: NYC Financial Plan Improved From June
… $2.5 billion since June due to unanticipated federal grant funds. The plan also does not yet include more than $1.4 … aid will also require new revenue to continue after those funds are exhausted. For the upcoming FY 2024 preliminary … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneState Comptroller DiNapoli Releases Municipal & School Audits
… Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two … (Nassau County) The treasurer did not perform his duties in accordance with statutes. Instead, the village clerk … clerk and board members, despite there being no authority in village law for them to sign checks. In addition, the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Central New York Economy Slowly Improving
… by New York State Comptroller Thomas P. DiNapoli. The report, however, noted many communities are still hampered by … are gaining strength. Moving forward, it will be vital for local economic development strategies to build upon the … Central New York among the more affordable places to live. For example, less than 30 percent of homeowners spend more …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… million. Reported county expenditures, as a share of all reported municipal expenditures for ambulance services, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesDiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… which includes lottery revenues, is smaller now than in the year the New York State Lottery was created. In State … centers (OTB), as well as what was spent on Lottery games such as scratch-off or Quick Draw tickets. “Every day, … the impact expanded gambling will have on individuals, local communities, and the state as a whole on a continuing …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetDiNapoli: New York Sees Improvement in Condition of Local Bridges
… 4 or below, the bridge is rated “poor.” In New York, 9% of all bridges were rated in poor condition in 2023, 2.2 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesHomeless Services Housing Needs Assessment (Follow-Up)
To assess the extent of implementation as of June 2025 of the seven recommendations included in our initial audit report 2021S23
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
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … advances from the general fund totaling at least $41,506 to fund operations through year-end. Although the Board has … used available fund balance and reserves, as appropriate, to avoid issuing debt to fund operations. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not … approximately $265,000. The Board inadequately planned for the project, which resulted in the need to borrow … of work. Ensure that the use of reserve funding sources for capital projects are in compliance with applicable …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process for the period … provides fire protection and emergency rescue services to approximately 18,000 residents. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mGreenville Fire District #1 – Board Oversight (2014M-376)
… are correct. Key Recommendations Ensure compliance with New York State Town Law by developing policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct … Adopt policies and develop procedures for the collection and accounting of Department cash receipts. Ensure … and accounted for. Village officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The … and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) Auditors have … the 2019-20 budget materially complies with the provisions of the Fiscal Agent Act. However, they identified issues …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… access to the Authority’s water and wastewater systems for the period January 1, 2016 through August 14, 2017. … with water and sewer services. Budgeted appropriations for 2017 totaled approximately $8.8 million. Key Findings The … a timely manner. Establish formal policies and procedures for review and approval of the assessment of penalties and …
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-b18-6-2Middletown Enlarged City School District – Financial Condition (2017M-245)
… financial condition for the period July 1, 2016 through June 30, 2017. Background The Middletown Enlarged City School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately … were accurate and complete and did not deposit receipts in a timely manner. We found that 93 percent of receipts … and accurate accounting records and deposit all money in a timely manner. Submit annual financial reports to the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263State Police Bulletin No. SP-125
… Purpose To notify agencies of a change in dues and agency shop fee structure and the addition of two (2) new deduction codes. Affected Employees Employees in … by the Police Benevolent Association of the New York State Troopers, Inc. Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-125-police-benevolent-association-new-york-state-troopers-inc-dues-and