Search
Opinion 88-70
Whether a city may conduct a referendum to poll voters on issues such as whether to fluoridate city water or improve the city water or sewer system
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … area to close its budget gaps. The city’s out-year gaps now total $17.1 billion over the three years including FY …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… energy producer, has agreed to produce a comprehensive report on the company’s plan to reduce greenhouse gas … withdrawn. “FirstEnergy is taking important steps today for shareholder value and the environment by looking … enhancing long-term shareholder value when they prepare for future regulations that reduce greenhouse gas emissions.” …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… funds, real estate and opportunistic strategies. Read more about the emerging manager program . “Leading Edge Investment … and managing partners for the program and gain in sight about the Fund’s operations, investment decisions and monitoring process. About Leading Edge Investment Advisors (LEIA) Based in San …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programVI.2.B Policies/Laws – VI. Budgets
… Full Segregations Effective October 1, 2015, all appropriations will be fully segregated. There are two … requires that parent and child budgets be aligned and all budgetary transactions originate at the child budget … OSC will, as a general rule, fully segregate as available all new appropriations at the start of the fiscal year, at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsComptroller DiNapoli Releases Municipal Audits
… and there are no policies and procedures in place to ensure fundraising money is safeguarded. There was no … (EMS) Billing (2019M-112) The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled medical … and reporting of financial activity. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… check based on completed vouchers and issues them a 1099 form at the end of the year. As a result, no taxes are …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… District operations. Segregate the duties performed by the Treasurer or take a more active role in oversight of … and accurate. Protect the taxpayers of the District by not agreeing to any further lease increases without …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… Purpose of Audit The purpose of our audit was to review the financial condition of the County and internal controls over payroll for the …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Southside Academy Charter School – Board Oversight (2013M-318)
… relationship with National Heritage Academies Inc. (NHA) for the period July 1, 2011 to June 30, 2013. Background … with NHA, to ensure the fee is reasonable and in the best interest of the School. Periodically request a breakdown … agreements to ensure that they are reasonable and in the best interest of the School. … Southside Academy Charter …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318DiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… State Comptroller Thomas P. DiNapoli announced James “Jay” Spina was sentenced in federal court for running a … the state and country. Thanks to my partnership with U.S. Attorney Audrey Strauss, the FBI, the U.S. Department of …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudFire Safety (2015-MS-1)
… government officials’ use of municipal resources resulted in an effective enforcement of the Fire Code (i.e., fire … at least once a year, or as necessitated by changes in staff assignments, occupancy or building layout. The … Review and approve all fire plans and evacuation plans in accordance with the Fire Code. Keep documented evidence …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the District for the period July … budgets that included plans to use fund balance totaling almost $1.5 million between the fiscal years ended 2010-11 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is … reserve funds had balances that totaled $3.19 million in excess of the amounts needed for authorized purposes, and … the District. Mr. Gauger formally disclosed his interest in writing and abstained from voting on matters involving the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… Local government sales tax collections in New York state … today by State Comptroller Thomas P. DiNapoli. “Growth in local sales tax collections statewide moderated in 2023, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualHughsonville Fire Company – Financial Activities (2014M-201)
… 31, 2013 totaled $60,520 and $56,237, respectively. Key Findings The Board has not developed adequate policies … had no evidence of approval of Board or Company members. Key Recommendations Adopt and enforce written policies and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Cortlandville Fire Department – Internal Controls (2014M-3)
… for the period January 1, 2012 through November 8, 2013. Background The Cortlandville Fire Department is located … $135,350 and expenses approximately $236,850 for the 2013 fiscal year. Key Findings The Board did not implement … duties of day-to-day financial operations. As of November 2013 the Treasurer had not recorded the monthly lottery …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Ordinary Disability – Article 14 Benefits
… disability benefits. The benefit is also subject to full escalation. Learn more about escalation. Filing You, your employer, or someone authorized …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityWest Valley Central School District – Financial Management (2013M-178)
… The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … past four years by more than $3.8 million, which resulted in operating surpluses totaling $1.3 million. Therefore, the majority of the $2.4 million in Board-appropriated unexpended surplus funds was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178