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Town of Butler – Financial Management (2024M-119)
… Butler (Town) Board (Board) effectively managed the Town’s town-wide and town-outside-village (TOV) fund balances. Key Findings The Board did not effectively manage the Town’s fund balances. As a result, officials maintained an … $1.5 million, equaling 64 and 138 percent of each fund’s upcoming year’s budgeted appropriations. The Board also …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Dayton – Audit Follow-Up (2019M-221-F)
… 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of November 2024, in …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fWyandanch Union Free School District – Budget Review (B25-7-3)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Town 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
… – Electronic Transfers (Westchester County) The board does not have written policies, procedures or resolutions to … to provide management services, but the school does not have a firm agreement detailing what services are included. The absence of a clear and …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1377
… layouts, should email the System Support Group between Thursday, February 5, 2015 – Thursday, February 19, 2015 at: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financialOpinion 96-18
… of express statutory authority ( McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Kupferman v Katz , 19 … 217; Greene v Town Board of Town of Warrensburg , 90 AD2d 916, 456 NYS2d 873, lv den 58 NY2d 604, 459 NYS2d 1027; … expended for such purposes (1991 Opns St Comp No. 91-58, p 160; 1990 Opns St Comp No. 90-64, p 145; 1988 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Infrastructure Inspection and Maintenance (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Infrastructure Inspection and … 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
… Background The Metropolitan Transportation Authority’s (MTA) Staten Island Railway (SIR) operates one train line between Tottenville and the St. George Terminal, … periods, and every hour for overnight service. A SIR train is on time if it arrives at its destination not more …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… agency seek to purchase enough energy from renewable technologies to meet 10 percent of its electrical needs. This …
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)
… Inc. (NYRA) is a not-for-profit corporation that holds the exclusive franchise rights to operate New York State’s three … Race Course. In September 2008, upon renewal of its exclusive Franchise Agreement (Agreement), NYRA entered into …
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 Yorkers to spend the gift cards they received this holiday season in … “Don’t wait too long to spend your gift cards to avoid possible inactivity fees or having the money turned over to …
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 … nor did it monitor budgetary results during the year. In addition, unrestricted fund balances as of December 31, 2019 in the general and highway funds and water district were …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… some good fortune and more proactive planning, but it can do more to prepare for ongoing uncertainty and boost its … than $1.4 billion in risks my office has raised, including Fair Fares, charter school tuition, and educational … weeks.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
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
… in New York state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of 12.2% or … growth rates after the dips and rebounds caused by the COVID pandemic.” DiNapoli noted second quarter growth over last year continued to be strong …
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
… 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%) … said DiNapoli. “Local officials should continue to take advantage of all the financial tools and guidance my office …
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
… and a director of one of the corporations does not have a prohibited interest in contracts between the county and … we believe that, even if not required by the county's code of ethics, the county board member should not … 1 Since our opinion will address only the individual's potential interest in county contracts with the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9DiNapoli Releases Lower Manhattan Economic Snapshot
… to an economic snapshot released today by New York State Comptroller Thomas P. DiNapoli. The neighborhood’s … space that will be completed by 2019, according to the Downtown Alliance. The report is part of a series by DiNapoli … of thousands of public and private sector employees, and college students. In the past two years, Pace University has …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 90-8
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws … following the effective date of Chapter 293 of the Laws of 1988. You ask whether certain city charter provisions … Grumet v Goodbody , 1 Misc 2d 222, 150 NYS2d 141, affd 309 NY 956). For similar reasons, the courts had also held that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-8