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DiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… Small businesses with fewer than five employees grew over 10% in … federal aid, allowed people to either start a business or expand by providing services more easily online.” The … of the COVID-19 pandemic on the city likely explains the large gap in growth. Still, small businesses with fewer than …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… subway station inspections. Auditors reviewed records for 10 priority "A" defects that were identified by station … including snow in the station and a clogged drain. For two defects, auditors found that information was … action had been taken. Auditors also reviewed records for 30 priority "B" defects and found that four were repaired …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsOpinion 88-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 93-30
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties … If, after an individual is arraigned by the village justice court and committed by order of the court to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… Still, total enrollment was lower than in Fall 2021 and not all SUNY institutions experienced increases. The …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsDiNapoli: Numbers of Homeless Population Doubled in New York
… doubling between January 2022 and January 2024, according to a report released today by New York State Comptroller Thomas P. … communities all over the state. New York needs to examine how it’s using current housing resources while taking more …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… due to the sewer fund’s financial problems. The Board has not adopted a fund balance policy. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through April 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Village of Walden – Financial Condition (2017M-255)
… purpose of our audit was to determine whether the Board and Village officials appropriately managed the Village’s … is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. The Village is governed by a Board of Trustees composed of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planA Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans
… As a member of the New York State and Local Retirement System (NYSLRS), you are covered by a plan that … if you meet the service and age requirements (service retirement benefits); Benefits you may receive if you leave … I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1517/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – State Police Plan
… As a member of the New York State and Local Retirement System (NYSLRS), you are covered by a plan that … if you meet the service and age requirements (service retirement benefits); Benefits you may receive if you leave … I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoliTown of Thompson - Board Oversight (2018M-69)
… accrual balances were accurate. Key Findings The Board did not provide adequate oversight of the Comptroller’s duties to … $7,955 in late fees and uncollected amounts. The Board did not adequately segregate the Comptroller’s duties and ensure … over cash receipts and disbursements. The Comptroller did not properly account for Town operations timely or …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… totaled approximately $10,000. Key Findings The Board has not established a system of internal controls consisting of … financial transactions and reports. The Treasurer does not perform bank reconciliations and does not submit an annual report. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Huntington Manor Fire District – Cash Disbursements (2014M-108)
… $6.7 million. Key Findings A majority of the Board does not audit claims prior to payment. The Secretary signs checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Humphrey Fire District – Financial Controls (2014M-37)
… general fund budget totaled $78,248 for the 2013 fiscal year. Key Findings The Treasurer did not submit an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $35.6 million. Key Findings BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Suffolk County Community College - Information Technology (2018M-130)
… has: 824 network user accounts (15 percent) that have not been used within the last six months and do not match current employees. Four network user accounts with … responsible for safeguarding the College website are not required to attend cybersecurity training. In addition, …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Eldred Central School District - Financial Condition (2018M-138)
… lunch fund owed the general fund over $100,000 that it may not be able to pay back. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… - pdf] Audit Objective Determine whether energy efficiency and recycling rebates and credits were issued in accordance with program … did not adopt adequate written policies or procedures, and management did not provide sufficient oversight. …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155