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DiNapoli: Report Warns of Growing State Debt
… four years to $71.8 billion, according to a report issued today by New York State Comptroller Thomas P. … 10 years earlier. $47.2 billion of state-supported debt issued by public authorities, which increased $6 billion, or … debt. Examples of such additional debt include bonds issued by the Tobacco Settlement Financing Corp. and certain …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOpinion 92-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the village board may proceed to appoint a new chief and if not whether either the outgoing chief would continue to act as chief until a new …
https://www.osc.ny.gov/legal-opinions/opinion-92-38State Agencies Bulletin No. 1097
… Purpose To revise the procedures governing OSC’s review and approval of retroactive transactions. Affected … in this category that are subject to Civil Service review and approval will be approved by OSC if NYSTEP … in this category that are not subject to Civil Service review and approval may be reported no more than five (5) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Village of Odessa – Clerk-Treasurer’s Records and Reports (Schuyler County) The former clerk-treasurer did not make cash deposits in a … York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 94-24
… alter or remodel a town hall, ... acquire necessary lands therefor, and equip and furnish such buildings for such …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Heat and Hot Water Complaints
… To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of violation, and seeks the imposition and collection of penalties as appropriate. Our audit covered heat and hot …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaints2018 Financial Condition Report – 2018 Financial Condition Report
… could threaten the State’s ability to maintain essential services. I will continue to report on the fiscal impacts of … speak out in defense of our State’s budgetary interests in Washington. Read More About this Report This report provides …
https://www.osc.ny.gov/reports/finance/2018-fcrTotal Spending – 2023 Financial Condition Report
… spending (29 percent) has exceeded the rate of inflation (Consumer Price Index increase of 17.7 percent). State spending has been …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2021 Financial Condition Report
… (18.8 percent) has exceeded the rate of inflation (Consumer Price Index increase of 7.7 percent). State spending has been …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… (27.8 percent) has exceeded the rate of inflation (Consumer Price Index increase of 12.1 percent). State spending has been …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingYour Home Public Library – Financial Management (2016M-228)
… Purpose of Audit The purpose of our audit was to examine the Board’s management of the Library’s financial condition for the period June 1, …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… statutory requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as … with insufficient information about the economic benefits of the transfer compared to the fair market value of the property, a new audit from State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowOpinion 92-12
… or fire district is liable for all medical treatment and hospital care furnished during such disability. General … continue to pay the difference between the amount received under such allowance or pension and the amount of the … used in subdivision 6. It is a general rule of statutory construction that, absent a showing of legislative intent to …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … to perform the functions of a building inspector or deputy road commissioner. A village may, however, contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Carthage Central School District – Financial Condition (2014M-138)
… in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool … The Town did not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the … sales tax of $130,615 that should have been allocated to part-town funds was allocated to town-wide funds. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Corinth Central School District – Financial Condition (2015M-68)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton … 1,200 students. General fund budgeted appropriations for the 2014-15 fiscal year are $20.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Lynbrook Union Free School District – Special Programs (2016M-45)
… The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … driver’s education program session were not deposited in a timely manner. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Red Creek Central School District – Financial Condition (2016M-365)
… condition for the period July 1, 2012 through June 9, 2016. Background The Red Creek Central School District is … Key Findings For fiscal years 2013-14 through 2015-16, 71 percent of the appropriated fund balance remained … Discontinue the practice of adopting budgets that result in the appropriation of fund balance and reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365About NYSLRS
… for ensuring the different benefit programs offered by NYSLRS are managed properly and effectively. The …
https://www.osc.ny.gov/retirement/about-nyslrs