Search
DiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… New York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today by State … to FY 2025 and another $3.1 billion is forecast for FY 2026. The city’s revenue estimates align with collection … funded nearly $2.7 billion in other new needs in FY 2026, much of which went towards discretionary spending …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesDiNapoli: MTA Faces Its Greatest Challenges in Decades
… the proposed increase in fares." Despite planned fare and toll increases of 4 percent in 2019 and again in 2021, and … 18.6 percent of total revenue and 36.5 percent of fare and toll revenue. The three-year decline in subway ridership has … and bus fare has risen 53 percent since 2007, nearly three times faster than the rate of inflation. Fares and tolls are …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesElectronic Fund Transfer Instructions
… Use the following banking information when sending an ACH Book Transfer CHIPS EFT or Federal Wire …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… New York State Comptroller Thomas P. DiNapoli, United States Attorney Carla B. Freedman and Terry Harris, … teachers Jason Cecile and Nichole Murray must pay the United States $31,872.90 to resolve allegations that they … program intended to benefit at-risk high schoolers,” said United States Attorney Carla B. Freedman. “We will not …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsSales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdfOpinion 88-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land … Whether the proposed sale of this property to a local incorporated volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-88-11DiNapoli: Fomer Rosendale Court Clerk Pocketed Cash
… The former clerk of the town of Rosendale justice court was able to make off with nearly $6,000 in cash from … collections without detection, according to an audit by New York State Comptroller Thomas P. DiNapoli. The clerk, … a class D felony. Harper is due back in Saugerties Town Court on Dec. 10. “This individual broke her promise to …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-fomer-rosendale-court-clerk-pocketed-cashOpinion 2007-6
… to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § 207-m: If the permanent full-time police officer who is a member of a bargaining unit and is the … an arrangement with the permanent full-time police officer who is a member of a negotiating unit and who is the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6State Agencies Bulletin No. 2354
… employees at DOCCS. Affected Employees: Employees in the Security Services Unit (SSU - BU01) and the Security … OWD will automatically pay employees at a rate of $100.00 per unit. Also, the Earnings Begin and End Date of each OWD … Monies paid using Earnings Code OWD are included as salary for retirement purposes. Tax Information: The Weekend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesOpinion 90-34
… LAW, §§9104, 9105: An emergency rescue and first aid squad within a village fire department is not entitled to … law. You ask whether an emergency rescue and first aid squad within a village fire department is entitled to receive … or fire department, an emergency rescue and first aid squad may be organized either within a fire company or as an …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Debt – 2022 Financial Condition Report
… resulting from the $17.9 billion issued in the previous two years. It also continued to authorize debt issuance for … & Poor’s (S&P) Rating Services. These ratings are one to two steps below the highest investment grade ratings. In …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… out of the system for wrongdoing. “New York’s Medicaid billing system is failing to catch waste, fraud, errors and … costs, it needs to take a hard look at the failures of its billing system. State Health Department officials need to address system shortfalls immediately and recover any …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresOpinion 88-21
… the issues discussed in the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in … Concerning the use of park trust funds received by a village from subdividers …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Weedsport Central School District – Payroll (2021M-179)
Determine whether the compensation paid to Weedsport Central School District (District) administrators and business office personnel was accurate and had adequate supporting documentation.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/weedsport-2021-179.pdfExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
The pandemic caused a dramatic drop in riders and ridership revenue for transit systems across the country, and the MTA was hit particularly hard.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-fiscal-pressures.pdfFabius-Pompey Central School District – Claims Auditing (2022M-83)
Determine whether Fabius-Pompey Central School District (District) claims were adequately documented, for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fabius-pompey-2022-83.pdfEast Rochester Union Free School District – Procurement (2022M-56)
Determine whether East Rochester Union Free School District (District) officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-rochester-2022-56.pdfCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was properly recorded and supported, and that money was safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/copenhagen-volunteer-fire-2021-114.pdfEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
Determine whether extra-classroom activity (ECA) funds were properly accounted for, deposited timely and if disbursements were properly supported and for legitimate ECA purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-rockaway-union-free-2020-85.pdfSyracuse City School District – Information Technology (2025M-129)
Did Syracuse City School District (District) officials adequately manage nonstudent network user accounts and develop and adopt an information technology (IT) contingency plan?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/syracuse-city-school-district-2025-129.pdf