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Opinion 90-40
Whether a village trustee when serving as deputy mayor during the absence or inability of the mayor to attend a meeting of the board of trustees may cast two votes one in his or her capacity as trustee and the other in his or her capacity as deputy mayor
https://www.osc.ny.gov/legal-opinions/opinion-90-40DiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force
… New York City lags behind the rest of the state and nation in regaining the jobs lost from … the city recovered just under 71% of jobs lost, while the rest of New York state has regained 82% of jobs. By April … unemployment rate remains substantially higher than the rest of the state and nation and higher than its pre-pandemic …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-forceSelected Management and Operations Practices
… To determine whether the New York Power Authority’s (NYPA) electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these … to NYPA officials, they started projects related to electric vehicle (EV) charging as early as 2011. The Charge …
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practicesDiNapoli: Wall St. First Half Profits Jumped
… economic growth. My office will continue to keep a close eye on the securities industry as the year progresses, …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedDiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24
… Budget (DOB) in the most recent financial plan, according to the March State Cash Report released today by New York … $5.2 billion lower than the previous year, due, in part, to a decline in Personal Income Tax (PIT) receipts resulting … lower middle-class tax rates and lower payments related to tax year 2022 annual returns. “With an economy that …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24DiNapoli: NYC Budget Benefits From Stronger Economy
… with each year,” DiNapoli said. “To his credit, Mayor de Blasio has taken steps to increase the city’s reserves, … in FY 2015 and by a similar amount in FY 2016. Mayor de Blasio has also proposed increasing the city’s ten-year …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-nyc-budget-benefits-stronger-economyMotor Vehicle Theft and Insurance Fraud Prevention Program
… Objective To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… Tiede, 40, of Alexander, was first elected town clerk in 2019. An audit of the town by DiNapoli’s office uncovered …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July … The purpose of our review was to assess the Village of Montgomerys Villages progress as of July 2024 in …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… Tax collections for State Fiscal Year (SFY) 2024-25 totaled $117.5 billion, … released by New York State Comptroller Thomas P. DiNapoli. Tax collections for SFY 2024-25 were $11.1 billion (10.4%) higher than the … Tax collections for State Fiscal Year SFY 202425 totaled …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Village of Leicester – Financial Management (2025M-7)
… [read complete report – pdf] Audit Objective Did the Village of Leicester (Village) Board of Trustees (Board) … a result, officials maintained unrestricted fund balance in the general and water funds totaling $729,709 and … The Board did not effectively manage the Villages fund …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… District sampled for Cycle Two testing, 19 water outlets (23 percent) exceeded the lead action level. We determined …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Town of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the … April 25, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Subway Recovery Tracker
… COVID-19 pandemic had a profound and disparate impact on subway ridership in New York City. Initially, the emergence … April 2020 corresponded with a steep and uniform drop in subway usage across all five boroughs. Citywide, April 2020 … parts where it did not. As demonstrated by OSDC’s archived subway recovery tracker , ridership through early 2022 …
https://www.osc.ny.gov/osdc/subway-recovery-trackerDiNapoli: State Tax Collections Dip
… billion fell short of projections for New York state in the first quarter of the state’s fiscal year (SFY), a decline of $797.6 million, or 3.9 percent, from the same period last year and $454.1 million below … billion fell short of projections for New York state in the first quarter of the states fiscal year a decline of …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dipDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… found that the Town Board failed to oversee the clerk’s operation by conducting annual audits. Sheppard, meanwhile, … Their response is included in the final audit report, which can be viewed here: … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsDiNapoli Releases Mid-Year State Cash Report and Review
… earlier, or $2.7 billion, primarily because of Medicaid, school aid and the timing of certain payments. Receipts … DiNapoli has created several tools to allow the public to better track government spending, contracts and …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewDiNapoli Releases State Cash Report
… Tax revenues of $8.1 billion in June were stronger than expected, and collections for the first quarter of the fiscal year were $748.5 million higher than … Tax revenues of $81 billion in June were stronger than expected and collections for the first quarter of the fiscal year were $7485 million …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-report