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City of Mount Vernon – Audit Follow-Up (2020M-96-F)
… financial information available to develop a multiyear or capital plan. City officials did not establish policies … financial information, such as budget-to-actual reports or cash flow reports, is received. The audit included 11 … release, the AFR was known as the Annual Update Document, or AUD. The AUD became known as the AFR in 2023. Our follow …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fValue of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… billion, increase in project values from 2018, while net tax exemptions totaled $796 million in 2019, compared to … opportunities and overall economic welfare in the area. Tax Exemptions IDAs reported providing total tax exemptions of almost $1.5 billion in 2019, up 1.5 percent …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… states, according to a report released by New York State Comptroller Thomas P. DiNapoli. New York received $146 … 2019, ranking third among the states behind California and Texas. Federal spending in New York, including grants to … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… The recent announcement that New York state will get nearly $665 million in federal funding to invest in improvements to broadband … The recent announcement that New York state will get nearly $665 million in federal …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideDiNapoli: Restaurant Industry Critical to New York City's Economy
… are the lifeblood of our neighborhoods. The industry is challenging under the best of circumstances and many … outdoor dining year-round to help keep restaurants afloat is a step in the right direction along with opening for … us to be more creative and innovative than ever before. It is a race against time, and on this road of recovery and …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyTheresa Fire District – Audit Follow-Up (2021M-60-F)
… located in the Town of Theresa in Jefferson County, is governed by a five-member Board that is responsible for the District’s overall financial … Treasurer acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-fTown of Tompkins Fire District – Audit Follow-Up (2023M-33-F)
… The elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Treasurer is the chief fiscal officer and is responsible for receiving, maintaining custody of, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/18/town-tompkins-fire-district-audit-follow-2023m-33-fUniondale Union Free School District – Audit Follow-Up (2023M-61-F)
… were last used to log in to the network in 2003, 1,647 shared and service user accounts, and 12 network user … the District’s Director of Technology and Library Media Services (Technology Director), Technology Supervisor and …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/26/uniondale-union-free-school-district-audit-follow-2023m-61-fTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfChittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdfDiNapoli: Local Sales Tax Collections Jump for Third Year
Local sales tax collections continued to climb in 2018 growing for the third year in a row according to a report released today by State Comptroller Thomas P
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearSecurities Coordinating Committee
… the Comptroller prepares a forward issuance calendar that is released near the beginning of each calendar quarter and … updated frequently. Since the information on the calendar is supplied by the participating organizations and is subject to change without notice, questions about any …
https://www.osc.ny.gov/debt/securities-coordinating-committeeOpinion 2006-2
… 2006 David J. Wukitsch, Esq., Town Attorney Town of New Baltimore 1 The State Comptroller’s approval is required for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 93-19
… while section 2402 of the Surrogate's Court Procedure Act (SCPA) sets forth the fees chargeable in proceedings in … no fees are charged. Subdivision 13 of section 2402 of the SCPA, however, provides for a general $5.00 per page fee for … The Surrogate's Courts are divided in practice as to how SCPA, §2402(13) should be applied to certificates of adoption …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Comptroller DiNapoli Releases State Audits
… of Health (DOH) – Inappropriate Medicaid Payments for Recipients with Multiple Identification Numbers and No Social Security Numbers (Follow-Up) (2014-F-1) An … years then ended, in accordance with generally accepted accounting principles. …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… are employed by multiple agencies or when an agency is reimbursing the expenses of an employee from a different … employee information and chart of account information is used on the expense report. To ensure travel and expense … ensure that employees are aware of the following: It is the employee’s responsibility to ensure that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentShort Term Interest Pool (STIP) Increase
… of 2015 – A.7509 (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is … Allows for an increase in the dollar amount the Comptroller is …
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increaseExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… Purpose To assess the extent of implementation, as of January 10, … 111 requirements for State agencies and public authorities to purchase increasing amounts of energy from renewable … directed State agencies and certain public authorities to be more energy efficient and environmentally proactive. …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementation