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Town of Lodi – Town Hall Capital Project (2024M-130)
… C includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Brunswick Central School District , Elwood Union Free … Central School District , Enlarged City School District of Troy and the True North Rochester Preparatory Charter … school finances and operations, my office continues to provide taxpayers the assurance that their money is being …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1377
… testing. Inbound and Outbound file interfaces to and from PayServ test environments to reflect the conversion from legacy cost centers to the new COA accounting structure in SFS will be available for testing Affected Employees The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financialState Agencies Bulletin No. 1598
… several individuals that are currently Retired and Rehired in PayServ who still show as Elect in the Savings Plans page … after Retiring and is receiving a pension or annuity from a retirement plan provider, the agency payroll officer … after Retiring and is NOT receiving a pension or annuity from a retirement plan provider and/or did NOT take a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireOpinion 96-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … 243 NYS2d 773, affd 13 NY2d 932, 244 NYS2d 217; Greene v Town Board of Town of Warrensburg , 90 AD2d 916, 456 NYS2d … with respect to any particular measure. September 18, 1996 Anthony Cerreto, Esq.,Village Attorney Village of Port …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Infrastructure Inspection and Maintenance (Follow-Up)
… were not given priority, as the Corporation's process for determining inspection and maintenance priorities lacked … the Corporation from the Thruway Authority to the New York Power Authority (Power Authority) was passed by the New York State …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followOn-Time Performance
… 2014. Background The Metropolitan Transportation Authority’s (MTA) Staten Island Railway (SIR) operates one train line … seven days a week. Organizationally, SIR reports to MTA-New York City Transit’s Department of Subways (Subways). SIR operates its trains …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceComptroller DiNapoli Statement on Earth Day 2015
… On Earth Day 2015, New York State Comptroller Thomas P. DiNapoli urged … an important opportunity to focus attention on the health of our planet,” DiNapoli said. “We are facing unprecedented …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015Executive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… These audits assessed compliance with Executive Order 111 requirements for State agencies and public authorities to … energy from renewable sources. Background Executive Order 111 (Order) was a broad initiative that directed State … other State agencies to fulfill their responsibilities. Section IV of the Order required that, by 2005, each covered …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationPurchasing and Procurement Practices (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Purchasing and Procurement … was established to oversee NYRA’s financial operations. From January 1, 2022 to December 31, 2022, NYRA spent … its policies and procedures. The audit covered the period from January 2018 through December 2020. The audit found that …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followNew NY Broadband Program
… (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its … In 2015, New York State established the $500 million New NY Broadband Program (Program). The goal of the Program was …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… New York State Comptroller Thomas P. DiNapoli is urging New … gift cards they received this holiday season in a timely fashion. If not, the money could eventually get turned over … Credit Card Accountability Responsibility and Disclosure Act of 2009, many types of retail gift cards sold after …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsState Comptroller DiNapoli Releases Municipal Audits
… supported by an employee’s time and attendance records. In addition, 33 hours of comp time and eight hours of … valued at approximately $900, were used but not deducted from employee leave records. Town of Locke – Financial … highway funds and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Newburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… Thomas P. DiNapoli, New York State Comptroller, Preet Bharara, United States Attorney … be treated as an allegation. unsealed today in White Plains federal court: VATTER served in the Newburgh Fire …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… “A year after the city budgeted for its largest ever drop in property tax collections, a remarkable turnaround in property values emerged. The tentative property tax rolls … The city cautiously projects an additional $848 million in property tax revenue annually, given the state of the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… issued by State Comptroller Thomas P. DiNapoli. April and May collections grew by 15.7% and 16.7%, respectively, while June increased 6.5%, marking … return to more typical growth rates after the dips and rebounds caused by the COVID pandemic.” DiNapoli noted …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… of 2025 almost doubled that for the same period last year (1.9%) and was nearly the same as the average growth rate for … New York City’s sales tax collections totaled nearly $5.4 billion in the first half of 2025, an increase of 4.7% … collections, St. Lawrence saw the steepest decline at -5.7%, followed by Livingston (-5.1%) and both Sullivan and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearOpinion 2001-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 92-3
… v Conklin , 109 AD2d 281, 491 NYS2d 358; Matter of Tuxedo Conservation Taxpayers Ass'n v Town Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 91-26
… to prepare plans and designs for the construction of a new library building. You have informed us that both the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26