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DiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… of the Budget (DOB) in the 30-day amendments to the SFY 2026-27 Executive Budget financial plan, according to the … in state-share Medicaid payments due to be paid in March 2026 to April 2026; Transferring $250 million into the Health Care …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26Adult-Use Cannabis (AUC)
… 2021, legalizing adult-use cannabis (AUC), also referred to as marijuana or recreational marijuana, in New York State. MRTA also establishes rules for the … these funds distributed to a separate bank account should log into the Statewide Financial System (SFS) Vendor …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucComptroller DiNapoli Releases School Audits
… office completed audits of the Cincinnatus Central School District , Johnsburg Central School District , Lewiston-Porter Central School District , Northport-East Northport Union Free School … completed audits of the Cincinnatus Central School District Johnsburg Central School District LewistonPorter …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsOpinion 96-10
… moneys into another capital reserve fund in accordance with General Municipal Law, §6-g(8). You ask whether a fire … NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Industrial Development Agency Board Governance (2017-MS-1)
… owners reviewed reported they created and retained the jobs they agreed to, while the remaining 69 reported they did … reports indicated they would create or retain 13,818 jobs, but they actually created or retained 10,209 jobs, a shortfall of 26 percent. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… statements broken down by credit card holder. Review bills and watch for red flags such as unusual destinations or … Don’t use automatic payment deductions to pay credit card bills. Establish procedures for canceling cards for cases …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudComptroller DiNapoli Releases Municipal Audits
… budgets for the general fund and did not ensure that sewer rates generated sufficient revenues to cover sewer fund costs over the last six fiscal years. As a result, … from $219,000 to a negative balance of $19,000 and the sewer fund balance declined from $94,000 to $18,000. Town of …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsOpinion 90-26
… NYS2d 212, affd 2 AD2d 712, 153 NYS2d 298). Based upon the mandatory nature of this provision of section 32.00, we have … since the original bond resolution was subject to a mandatory referendum (see Local Finance Law, §38.00[9]), any … or supplemental bond resolution would also be subject to a mandatory referendum. July 12, 1990 Mario John Albano, Esq., …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 2000-24
… the opinion. MUNICIPAL COOPERATION -- Police Protection (joint service agreement between two non-contiguous villages) … villages) VILLAGES -- Police and Police Protection (joint service agreement between two non-contiguous villages) … article 5-G for the provision of police protection as a joint service. You ask whether two villages that are not …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24State Comptroller DiNapoli Releases Audits
… (2020-N-3) A top-level domain (TLD) is the last part of an Internet address, such as .com, .net, or .org. In March 2012, … renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… bidding statutes but did not obtain quotes. Quotes should have been obtained for 23 claims totaling approximately … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of Massapequa Park , Orange County , Pine City Fire District No. … did not follow the contract provisions when it billed the New York State Department of Parks, Recreation and Historic …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-33
… audit, liability could conceivably rest not only with the certifying official, but also with the village treasurer who … Corporation, §12.217). We would, however, stress that the certifying officer must have a proper basis for making his or …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 2002-11
… responding to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section … minimum number of fire company calls other than emergency rescue and first aid squad calls, as set forth in section … responding to the minimum number of calls of an emergency rescue and first aid squad, and an additional twenty-five …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0New York’s Economy and Finances in the COVID-19 Era
… of lost jobs. 53% of New York adults age 18 and over live in households that have lost employment income since … Data For example, while 10 percent of all U.S. adults live in households reporting not having enough to eat in the … In the wake of COVID19 more than half of adult New Yorkers live in households that have lost employment income …
https://www.osc.ny.gov/reports/covid-19-july-9-2020State Comptroller DiNapoli Releases State Audits
… in the initial audit report; however, further action is needed. State Education Department: HTA of New York Inc., …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… County) The former supervisor did not ensure all cash in his custody was properly collected and disbursed and did … to outside law enforcement for review. Brighton Central School District – Procurement (Monroe County) District … manage user accounts and permissions in financial and student information applications, leading to a significant …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) The inspector did not properly manage permit fee collections by not always applying the board-approved permit fee and not maintaining accurate records. As a result, the …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Merrick Union Free … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-audits