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Opinion 2007-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … appropriate village budgetary fund, usually the village's general fund (see Village Law §5-506[1][b]; 1996 Opns St … a “reasonable amount” of unappropriated, unreserved fund balance 4 (emphasis added; Village Law §5-506[1][c]; see also …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4DiNapoli: The Rockaways is on the Rise
… Superstorm Sandy, according to a report released today by New York State Comptroller Thomas P. DiNapoli. The population has … "People are returning to the Rockaways because it's a great place to live," DiNapoli said. "With record job …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseTown of Salem – Financial Management (2015M-295)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting practices for the period … The Board consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Lloyd - Financial Condition (2019M-108)
… Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. … The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 percent) was used to finance … our comments on issues that were raised in the Town’s response letter. … Determine whether the Board and Town …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108DiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… New York State Comptroller Thomas P. DiNapoli today announced that his latest audit of expenses submitted by publicly-funded special education … education providers how it can and can’t spend taxpayer’s money to ensure that special needs children get the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerXII.6.B Land Acquisition Payments – XII. Expenditures
… SECTION OVERVIEW New York State agencies (agencies) acquire real property (i.e., … agencies must enter into a contract with the landowner(s) to acquire the land, subject to approval by the Office of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsImproper Medicaid Payments for Terminated Drugs (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our initial audit report, Improper Medicaid Payments for Terminated Drugs (Report 2019-S-45 ). About the Program The State’s Medicaid program is …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Medicaid Payments for Childhood Vaccines (Report 2017-S-41 ). About the Program The Vaccines for Children Program …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followHuman Resource Practices (Follow-Up)
… audit report, Human Resource Practices (Report 2018-S-57 ). About the Program A part of the State University of New York (SUNY) system since 1950, Upstate Medical University’s …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followDiNapoli Statement on Guilty Plea in Federal Court of Cancer Care Provider
… New York State Comptroller Thomas P. DiNapoli today issued a statement on the guilty plea in U.S. District Court by Joseph L. Junkovic related to a scheme … for cancer screening support to fund his opulent lifestyle of globe-trotting and gambling. This plea sends a strong …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-statement-guilty-plea-federal-court-cancer-care-providerTown of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal … the Town Supervisor and four elected members. The Town’s budgeted expenditures for the 2013 fiscal year are … the water district fund owed the general fund a cumulative balance of $66,388 as of December 31, 2013. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323DiNapoli Proposes More Transparency for Fire Protection Costs
… New York State Comptroller Thomas P. DiNapoli today proposed … to incorporated volunteer fire companies. DiNapoli's legislation would require any incorporated fire company to submit an itemized statement of the estimated costs of providing fire services prior to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsPublic Authorities by the Numbers, December 2014
New York’s State and local public authorities collectively spend nearly $60 billion annually.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-by-the-numbers-2014.pdfDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… may have to operate differently under these new limits. Even tougher budget choices may be required on staffing levels, delivery of services, fund balance reductions, and deferral of capital and … information on 50,000 state contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016DiNapoli: New York City Job Growth Continues to Set Records
… New York City has added more than 900,000 jobs over the past ten … by State Comptroller Thomas P. DiNapoli. “New York City’s unemployment rate is at a historic low and job growth over … it easier for the city to afford new services and to balance the budget. Still, some sectors have lost jobs in the …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsCapital Planning (Follow-Up)
… Transportation Authority: Capital Planning (Report 2015-S-37 ). Background The Niagara Frontier Transportation … and public transportation in Erie and Niagara counties in New York State. NFTA businesses include a bus, light rail, and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followAnnual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfTaxes – 2021 Financial Condition Report
… $82.9 Billion to $82.4 Billion In SFY 2020-21, reported New York State tax collections decreased by 0.6 percent, … Collections for consumption and use taxes, New York State’s second largest tax revenue source, were the lowest since …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… households pay their rent faltered at the start, with New York being the last state in the country to distribute funds. … approximately 250,000 applicants statewide. New York City’s residents received most of the funding (81.2%), followed by …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startReview of the Financial Plan of the City of New York - December 2003
One year ago, the City projected a $6.4 billion budget gap for FY 2004 and even larger gaps for subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2004.pdf