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Opinion 91-31
… the county governing board declaring that the health and welfare of the people of the county requires compulsory … 1986, under Public Health Law, §2145, that the health and welfare of the people of the county required compulsory, …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Greenburgh Central School District – Procurement (2024M-147)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147DiNapoli: Former Hannibal Fire Chief and Father Arrested
… and the New York State Police today announced the arrest of former Hannibal Fire Chief Chris Emmons for allegedly … all for personal gain. I applaud the diligent work of our members and our partners at the State Comptroller’s … these bad actors accountable and bringing a measure of justice for the victims.” Chris Emmons had previously …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… support for people living with disabilities.” The Adult Career and Continuing Education Services – Vocational … to soaring unemployment rates in New York, which peaked in April 2020. For the one-year period between September 2020 and …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… March 31, 2022 (State Fiscal Year 2022). In 2020 (the most recent county-level data), the securities industry was …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsXII.5.N Processing Vouchers using the MSC01 Business Unit – XII. Expenditures
… Preparation In the event that an agency must process a payment that uses the MSC01 Business Unit coding, the … Unit on the voucher header for any transactions. Guide to Financial Operations REV. 09/20/2016 … In the event that an agency must process a payment that uses the MSC01 Business Unit coding the agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5n-processing-vouchers-using-msc01-business-unitDiNapoli: 23 School Districts Designated in Fiscal Stress
… Twenty-three school districts statewide were designated in some level of fiscal stress under New York State … ending on June 30, 2021, down from 31 school districts in fiscal stress the prior year. “Fewer of New York’s school districts were scored as under fiscal stress in 2021, but the operational issues caused by the pandemic …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… million higher than forecast in the most recent Division of the Budget (DOB) update to the State Financial Plan, … for fiscal year 2021 totaled $75 billion through the end of February. “There is reason to be cautiously optimistic … tax revenues from February and the passing of significant additional federal assistance, thanks to …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsDiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… partially due to recent high inflation, including soaring gas prices. Yates County saw the largest increase at 34.8% in …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayDiNapoli: NYC Budget Benefiting From Strong Economy
… and robust job growth, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “This … and robust job growth according to a report released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… Michelle Sheppard was sentenced to five years probation and paid a total of $4,303 in restitution for falsifying her own tax payments for at least three years until her crimes were exposed in an audit and investigation by State Comptroller Thomas P. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsOpinion 88-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … and which is entered as second class mail matter in the post office of a city within the county in which the town is … in, and which is entered as second class matter in the post office of the town. Town Law, §64(11) authorizes a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Open Educational Resources
… seven community colleges; and seven graduate, honors, and professional schools located throughout New York City’s five … were enrolled at CUNY’s 25 colleges, graduate, and professional schools. The annual tuition in 2023 for a New … are under copyright but have been released under an open license and are available to students at no or low cost. OER …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesDiNapoli: Local Sales Tax Revenue Slows in 2016
… by $80 million in the first half of 2016, which accounts for the majority of local sales tax growth statewide. Of the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016DiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… New York City projects a surplus of nearly $4.2 billion in FY 2017, the largest since FY 2008, … City’s financial outlook. The city faces the possible loss of hundreds of millions of dollars in federal funding and cuts to … New York City projects a surplus of nearly $42 billion in FY 2017 the largest since FY 2008 …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9DiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… Young workers in New York City between the ages of 16-24 continued to face a high 13.2% unemployment rate in … P. DiNapoli. Despite significant improvement in 2023, the city’s youth unemployment rate was higher than the national … Young workers in New York City between the ages of 1624 continued to face a high 132 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… Tax collections for State Fiscal Year (SFY) 2024-25 totaled $117.5 billion, … York State Comptroller Thomas P. DiNapoli. Tax collections for SFY 2024-25 were $11.1 billion (10.4%) higher than the … in 2024, the state’s tax collections outpaced forecasts for the year,” DiNapoli said. “However, policy decisions at …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25New York's 529 College Savings Program Delivers $287 Million to College Students Since January
… cost of college on the rise, it’s a great time to consider opening a 529 College Savings account for your child,” … since 1997. The program is overseen by DiNapoli’s office and the New York State Higher Education Services …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryDiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24
… Tax collections for State Fiscal Year (SFY) 2023-24 totaled $106.4 billion, over $2 billion … for SFY 2023-24 were $5.2 billion lower than the previous year, due, in part, to a decline in Personal Income Tax (PIT) … middle-class tax rates and lower payments related to tax year 2022 annual returns. “With an economy that performed …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24