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Town of LeRay – Justice Court (S9-14-5)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York State's executive agencies …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … annual growth seen since the COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Business Partners
… of NYSLRS and trustee of the Common Retirement Fund, is to conduct hearings to review agency decisions affecting pension benefits. These … parties. For more information about hearings, including how and when they may be requested, visit our Administrative …
https://www.osc.ny.gov/retirement/business-partnersII.3.A Planning – II. New York State Financial Accounting
… the official start of the budget process. It outlines, in general terms, the Governor’s priorities for the coming … is assembled, guided by the instructions set forth by DOB in their Budget Request Manual; reviewed for consistency with … approved by the agency head. DIVISION OF THE BUDGET REVIEW In accordance with the schedule outlined in the call letter, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 2004-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … independent contractor or employee. Therefore, we need not address whether the law partner is an employee of the school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-62
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … , 6 NYCRR 360-2.15, effective December 31, 1988). Based on the landfill closure requirements discussed above, we … moneys from a capital reserve fund vary depending on whether the fund is established to finance the cost of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2000-1
… Esq., Corporation Counsel Village of Ossining 1 The letter of inquiry also asks whether, under the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1DiNapoli Releases Review of First Quarter State Revenue Collections
… Total state tax collections through the first quarter of the state’s fiscal year 2014-15 were $1.3 billion higher than Division of the Budget (DOB) projections, largely reflecting growth in … cash position,”DiNapoli said. “The state’s sizable influx of one-time revenue from legal settlements also has …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsDiNapoli Announces Latest Fiscal Stress Scores
… be difficult to overcome challenges that have been years in the making. Local officials should be carefully examining … municipalities with fiscal years ending on Dec. 31, 2015. In New York, all counties and towns, 44 cities and 10 … 2015 fiscal year end date. To view the complete, sortable list of fiscal scores for municipalities, visit: …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… The number of office workers in New York City reached a record of 1.5 million in 2016 with office space reaching 550 million square feet amid the largest employment expansion in the city's history, according to a report released today …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionPublic Health – 2023 Financial Condition Report
… Total Medicaid Spending Reaches Record High of $92 billion, a 10 Percent Increase State Medicaid spending … have also prevented the State from implementing a portion of Medicaid savings actions enacted in 2020. Enhanced federal … spending is further influenced by the continued deferral of certain Medicaid payments with a State share total of $1.8 …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… Comptroller Thomas P. DiNapoli found the state’s Office of Children and Family Services (OCFS), which oversees the … child welfare system that investigates reports of alleged child abuse or child fatalities, can take … children are protected,” DiNapoli said. “New York’s Office of Children and Family Services (OCFS) consistently finds …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Catskill , Town of East Fishkill , Hughsonville Fire … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0U. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… announced that United States Steel Corporation has agreed to the New York State Common Retirement Fund’s request that it publicly report its … Suzanne Rich Folsom. "It is just one important example of how, under the leadership of President & CEO Mario Longhi, U. …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… established an online Open Data Website ( Open Data ) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. Publishable State data should include … its publishable State data, along with a proposed schedule for making the data available on Open Data. Established in …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followDiNapoli Releases December State Cash Report
… $162.5 million or 2 percent higher than the same month last year. Year-to-date tax collections of $54.4 billion were … and nearly $4.5 billion (54.4 percent) higher than last December 31. Other findings from the December cash … website called Open Book New York ( www.openbooknewyork.com ). … Total receipts through the first three quarters of …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… investments,” DiNapoli said. “Climate change is an increasingly urgent risk facing all investors, and I am … selection decisions. Siwo has worked on Wall Street for nearly 15 years. Most recently, he was an investment … and Fiscal Policy from Cornell University. A photo of Siwo is available for download here …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsDiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… Co., Hess Corp. and Chesapeake Energy Corp., that have failed to demonstrate they are prepared for the …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesOpinion 90-59
… obstructions caused by snow (Highway Law, §140[1], [2]). For this purpose, towns are authorized to purchase equipment, … stated that since town property is acquired only for proper town purposes, it may not be used for purely private purposes (1988 Opns St Comp No. 88-41, p …
https://www.osc.ny.gov/legal-opinions/opinion-90-59