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Opinion 90-10
… board is to further assist the town in the development of sound open area planning and assure preservation of natural …
https://www.osc.ny.gov/legal-opinions/opinion-90-10DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… and business travelers, and a full recovery of local jobs. Our city and state leaders need to focus on keeping New … slowly than leisure travel due in part to the impact of remote work. International business travel to the city … sector compared to pre-pandemic levels, and the return of jobs has been uneven. Comparing 2023 to 2019, jobs in …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationOpinion 95-8
… purposes subaccount of the general fund of the state where the claiming agent is an agency of the state or the political subdivision or … legislative intent" ( General Building Contractors of New York State, Inc. v Roberts , 118 AD2d 173 at 176, 504 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-95-8State Comptroller DiNapoli Releases Municipal & School Audits
… or take appropriate action to address overfunded reserves. Thousand Islands Central School District – Financial …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… emergency phone, an expired extinguisher in an elevator machine room, and missing maintenance schedules and records. …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedOpinion 97-22
… county governing board approval (Education Law, §6306[7]; La Corte v County of Rensselaer , 80 NY2d 232, 590 NYS2d 26). …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Auditors found that the county overpaid $18,724 to employees for time not worked, or for leave time taken and not charged to leave accruals. This occurred because none of the …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… The audit determined the clerk did not deposit 2023 tax collections totaling approximately $882,000 within 24 hours or record 2023 tax collections totaling approximately $560,000 daily as …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Annual IDA Report
… IDA projects has increased by over 76%. Project operators estimated that 202,706 jobs would be created by all IDA … 2014 and an increase of 11.1% compared to FYE 2022. Total tax exemptions for IDA projects were just under $2 billion, … of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportState Comptroller DiNapoli Releases School District Audits
… consistently overestimated appropriations by an average of more than $2 million a year and allowed surplus fund balance to exceed the statutory limit of 4%. As of June 30, 2021, it was nearly $7.8 million (28% of the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsOpinion 2000-10
… opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when property sold was funded in part with Urban … from the Urban Development Corporation ("UDC") pursuant to an act of the State legislature which requires the county to enter into a repayment agreement with the UDC providing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Securities Coordinating Committee
… Transportation Authority (MTA) which also represents the NYC Transit Authority (TA) and the Triborough Bridge and … activity of the Committee. They include: City of New York (NYC) Port Authority of New York and New Jersey (PANYNJ) NYC Housing Development Corporation (HDC) NYC Municipal Water …
https://www.osc.ny.gov/debt/securities-coordinating-committeeXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… 106 of the State Finance Law requires that moneys received by a state officer in his official capacity shall be … Law. The purpose of this section is to: (i) define when a contract for banking services is necessary; (ii) set forth … institution in maintaining a bank account, including, but not limited to: (i) the acceptance of deposits; (ii) the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsState Comptroller DiNapoli Releases Municipal & School Audits
… Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees … $66,036 were not calculated correctly, which resulted in errors totaling $20,157. The audit identified that four … recreational and educational programs and determined that in-person collections totaling $130,568 were not recorded in …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… impact their educational growth. Furthermore, for certain school districts, non-compliance has been a persistent … DOE did not arrange their placement within the required 60 school days, taking in some cases an average of 108 school days. Furthermore, once placed, there were many who …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsTown of Lewis – Records and Reports (2025M-17)
… percent) we prepared, the adjusted balances did not agree with the general ledger cash or investment balances at … records. The Supervisor also did not provide the Board with complete and accurate monthly reports during the audit … fiscal health. The Board also did not audit, or contract with an independent public accountant to audit, the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17DiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… Assistance (OTDA) needs to improve its oversight of local departments of social services and homeless shelter … P. DiNapoli. “Thousands of New Yorkers, many of them in need of mental health care or drug addiction services, are … and Disability Assistance is not doing enough to ensure local social service offices and other providers are …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersComptroller DiNapoli Releases State Audits
… the propriety of discretionary expenditures totaling about $60,000. Questionable expenses included the costs for … the propriety of discretionary expenditures totaling about $31,247, including costs for special events, … reviewed 137 payments, questioning 46 payments totaling about $102,000. In certain instances, NYSERDA did not have …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsDiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… grew from $20 billion to approximately $27 billion in state fiscal year 2020-21 and the Fund’s Emerging Manager program grew from $6.7 billion to $9 billion, State Comptroller Thomas P. DiNapoli, trustee of … Funds Emerging Manager program grew from $67 billion to $9 billion …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21DiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… New York City is using the federal funds it received in the wake of the COVID-19 pandemic to replace revenue … negative economic impacts, similar to other major cities in the country, but it has used them at a faster pace than … the shifting fiscal environment to use any remaining funds in ways that continue to boost recovery and avoid spending …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recovery