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Opinion 92-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating …
https://www.osc.ny.gov/legal-opinions/opinion-92-7DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… $15.2 billion in federal assistance and $17.3 billion from tax and other policy actions. “The state’s economic and … fiscal outlook have improved,” DiNapoli said. “Local sales tax collections are up significantly, and our May Cash Report … pressures will subside in the Medicaid program. Increased tax rates on high-income earners will make the state more …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… While this is a positive development, there are two causes for concern: The growth is primarily due to transfer receipts, which account for more than 20 percent of personal income, well above the pre-pandemic share, and account for most of the quarter-over-quarter increase in personal …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli Announces New $7 Million Investment in Northern Ireland
… New York State Comptroller Thomas P. DiNapoli today announced … former Lord Mayor of Belfast Máirtín Ó Muilleoir. “His latest investment in the cream of our entrepreneurial talent …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… New York City’s revenues from water and sewer charges, fines and forfeitures, licenses and permits, interest income, rental income and other “miscellaneous revenues” …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicHughsonville Fire Company – Financial Activities (2014M-201)
… District. Gross receipts and disbursements for the fiscal year ended December 31, 2013 totaled $60,520 and $56,237, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Comptroller DiNapoli Releases School Audits
… transparent because they did not include estimated amounts for tax certiorari judgment or the district’s plan for funding them. In addition, the board has not developed IT … as a breach notification policy or online banking policy. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… ). About the Program Our initial report, which was issued on April 10, 2018, examined whether the Division of Housing … match was for 2012. Further, the Private Housing Finance Law states that tenants whose income exceeds the maximum … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… legacy systems, is an Enterprise Resource Program used for various applications including student administration, … only to functions that were necessary to meet their needs. For example, CUNY Central Office granted 60 roles to … without adequate justification. The business needs for the ASLs to have the roles in question were unclear. In …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followCapital Planning (Follow-Up)
… The Public Authorities Law requires NFTA to prepare a five-year capital plan, along with annual capital spending plans. … addressed. During our audit period, NFTA prepared a multi-year and annual capital budget plan as required by Public …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followWebsite Accessibility
… Web-Based Information and Applications , published by the New York State Office of Information Technology Services: NYS … MS-Word or have another version of MS-Word to open and view MS-Word files. Microsoft Excel Microsoft offers …
https://www.osc.ny.gov/help/website-accessibilityProperty Tax Credits
… homeowner’s primary residence. The qualifications for these credits vary between programs. Further, each … and returned 15,313 questionable or inappropriate credits for $5,779,567 due to calculations errors, deceased … and/or establish controls to ensure credits sent to OSC for approval are appropriate . Continue to work with local …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsDiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… 51, pleaded guilty to grand larceny in the third degree, a Class D felony, before Judge Peter Bradstreet. Riley also … penalty payments and other cash for six years. Sentencing is scheduled for March 2. Riley is expected to be sentenced … those, like the defendant, upon whom we depend to do the right thing, is always difficult to understand and …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … are excessive in comparison with the town’s expenditures for those funds. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Assessment and Collection of Selected Fees and Penalties (Follow-Up)
… had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), the boiler … in addressing the issues identified in our initial report. For example, the Department has: Improved its methods used to … supported, opposed nor recommended a bill submitted for a legislative change in the asbestos abatement fee …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followControls Over Computers (Follow-Up)
… Department of Environmental Conservation is responsible for the protection of the environmental health, welfare, and … asbestos monitoring and removal. As the agency responsible for the City's environment, the Department also regulates air … the risk that equipment may be misappropriated, or used for personal use outside of the Department, without …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … County) The board did not adopt policies and procedures for cash receipts and disbursements, processing of user … a breach notification policy or a disaster recovery plan. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, through July 23, 2012. … seven elected members. The District’s expenditures for the 2011-12 fiscal year were $94.6 million, which were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… the district’s special education costs to the costs for providing the same services in nearby school districts … Auditors determined the tuition charges were appropriate for recovering the costs to the district of providing these … For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationTown of Stanford – Financial Condition (2013M-225)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. … Board members. The Town’s general fund appropriations for the 2013 fiscal year totaled $1.2 million. Key Findings … Further, the Board has not developed a multiyear plan for the use of fund balance. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225