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Opinion 96-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … of express statutory authority ( McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Kupferman v Katz , 19 …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Comptroller DiNapoli Statement on Earth Day 2015
… Securities and Exchange Commission to require fossil fuel companies explain what steps they are taking to address the challenges climate … As New York State Comptroller, DiNapoli has worked to make New York state government a model of sustainability …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… In contrast, year-over-year growth in total collections for the counties and cities in the rest of the state slowed … decreases were seen in upstate counties whose collections, for the most part, had rebounded quickly after the first wave … Monthly Local Sales Tax Collections by County and Region (for detailed quarterly and monthly breakdown) Track state and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022New 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 … ESD has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programState Comptroller DiNapoli Releases Municipal Audits
… did not establish comprehensive leave benefit policies and procedures. Officials also did not accurately maintain employee leave records. Leave used and compensatory time (comp time) earned was not always … $4,600, was not supported by an employee’s time and attendance records. In addition, 33 hours of comp time …
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
… the indictment of MICHAEL J. VATTER, the Chief of the Newburgh Fire Department, charging him with fraudulently … today in White Plains federal court: VATTER served in the Newburgh Fire Department in various capacities from 1980 … 2009, the Indictment charges, VATTER returned to the Newburgh Fire Department as its Chief. The Indictment further …
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
… New York State Comptroller Thomas P. DiNapoli released the … in savings in FY 2022 and FY 2023. The majority of savings come from operational spending and significant vacancies at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… New York State Comptroller Thomas P. DiNapoli is urging New … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… implemented, 11 were partially implemented, and 12 were not implemented at all. Only six entities implemented every … that our initial audits had labeled as being "at-risk" of not succeeding. Renewable energy purchases ranged from 20 … of the State of New York. Of the seven entities that did not meet the goal, four showed performance declines through …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … experienced stronger growth in the first half of 2025, future revenues may become less predictable as local …
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-yearVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 through April 28, 2014. … Secretary and Treasurer from the members of the Board. For fiscal year 2013, the Association received $65,878 in …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… for 2014 totaled $171,620. Key Findings The Board has not established an effective system of controls over the cash … the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Awarding and Oversight of Statewide Interoperable Communications Grants Report 2016S90
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… $118,782 were either improper (did not comply with CUNY and/or State and City policies and procedures) and/or were unsupported. In some transactions …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… New York State employees based on our current and prior year data analytics. Background As part of our Office’s audit …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Overview – Divorce and Your Benefits
… on their benefits. The information in this presentation is not intended to be a substitute for New York law or the rules …
https://www.osc.ny.gov/retirement/members/divorce/overviewOrdinary Death Benefit – Police and Fire Plan
… Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two years) following the last date you were …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitHelping Hands School – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … To SED: Review the disallowances identified by our audit and make the necessary adjustment to the costs reported on …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualAdministration of Fellowship Leaves (Follow-Up)
… We also found instances where supporting paperwork was not available, including activity summaries required to be … implemented, one was partially implemented, and one was not implemented. Key Recommendation Officials are given …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followConnetquot Public Library – Cash Disbursements (2017M-125)
… check signing authority to seven Library staff members and officials, thereby curtailing the Treasurer’s duties and diminishing an important segregation of functions … establish a petty cash fund at the lowest practical amount and did not audit petty cash disbursements made by multiple …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125