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Lyme Central School District – Financial Management (2024M-87)
… to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… are at increased risk of paying more than necessary for goods and services. Specifically: Nine of 114 devices … the Director did not develop and implement procedures for price accuracy testing. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… which is available at https://cannabis.ny.gov/dispensary-location-verification . AUC retailers must file tax returns and remit payment of taxes due on a quarterly basis with the New York State Department of … be distributed to local governments in January, April, July and October. OSC is responsible for making payments to …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Dayton – Audit Follow-Up (2019M-221-F)
… the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January 2020. The audit determined that the Board did not …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fTown of Butler – Financial Management (2024M-119)
… did not effectively manage the Town’s fund balances. As a result, officials maintained an excessive unrestricted fund … expenditures for the town-wide and TOV funds from 2021 through 2023. Furthermore, the Board did not adopt a … reserve policy or an effective fund balance policy. As a result, the Board’s ability to properly manage the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Wyandanch Union Free School District – Budget Review (B25-7-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … 10.10(d) requires municipalities and school districts that have been authorized to issue obligations to fund operating … by law. Key Recommendations This budget review did not have any recommendations. … The purpose of our budget review …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3New York’s Economy and Finances in the COVID-19 Era
… Economic Trends Total New York Wages Fell $12.5 Billion in Second Quarter In the second quarter of 2020, total wages paid in New York …
https://www.osc.ny.gov/reports/covid-19-december-16-2020Opinion 91-48
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … 18 and, as a result, that section 801 is not applicable. At least one lower court, however, has held that an … of citizens ineligible to sit on the [b]oard" (158 AD2d at 802, 551 NYS2d at 394; see also Town of North Hempstead v …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 2008-6
… mean all other forms of benefits which are credited to employees as a term of employment, which shall specifically …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6DiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… force behind the local economy that has seen growth in the number of businesses, jobs and household income,” … of 4,000 private sector jobs, creating job opportunities for residents. Two thirds of the jobs added were in retail, … area still faces include school overcrowding and a need for more affordable housing. “Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesOpinion 94-29
… or statutory amendments that bear on the issues discussed in the opinion. [edited for publication] FEES -- Court Fees … represents a presentment agency or an indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND … are applicable to appeals from orders of the Family Court in juvenile delinquency proceedings in which the corporation …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Contact Information
… you for your email. We have received your email. Return to Contact Us Page … Receive Message …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationDEC Management of Invasive Species (2019-S-026) - Maps
… For more information, read our audit report: Department of …
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… state Department of Health (DOH) has made limited progress in addressing the widespread failures identified in a March 2022 audit of the state’s response to the COVID-19 outbreak in nursing homes, according to a follow-up report released …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bellmore Union Free School District , … year. The board overestimated expenditures by an average of $4.4 million per year from 2012-13 through 2014-15. In … in all three years reviewed, the district did not use any of the fund balance appropriated to finance operations. …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… first six months declined 2.1 percent, or $767.9 million, from the same period last year. "New York faces serious … Budget in August, and $3 billion lower than the balance from a year earlier, both of which largely reflected monetary … report notes that through the mid-year: Collections of all consumption and use taxes totaled just over $8.4 billion, …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… Borough President Antonio Reynoso about maternal health in New York State, and what can be done to save lives. The … there are stark racial and ethnic disparities. Black women in New York City are dying at six times the rate of white women, and Hispanic women are dying at three times the rate …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingDiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… said Stringer, investment advisor to the nearly $150 billion New York City pension funds. “It is long past …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbtCompliance With Jonathan's Law
… non-verbal autistic and developmentally disabled boy, died while in the care of a State facility operated by the Office of Mental Retardation and Developmental … residing in facilities operated, licensed, or certified by the Office for People With Developmental Disabilities, the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… non-verbal autistic and developmentally disabled boy, died while in the care of a state facility. His parents … these state and privately-run facilities are complying with Jonathan’s Law requirements. While auditors found that … Each facility provided different information – with some offering more detail than others – to qualified …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilities