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Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… million, and officials could not demonstrate the balances in the four remaining reserves, totaling approximately … funds from school districts that may have been used in a more beneficial way for respective taxpayers. Key … action. Appendix B includes our comments on certain issues in BOCES’ response. …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… remit payment of taxes due on a quarterly basis with the New York State Department of Taxation and Finance. OSC … An interactive chart showing New York State cannabis dispensaries and revenue …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateState Agencies Bulletin No. 1598
… a Correct History. Agency will enter Correct History to change the retire row (RET) on the employee’s Job History to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireState Agencies Bulletin No. 1377
… Inbound and Outbound file interfaces to and from PayServ test environments to reflect the conversion from legacy cost … The accounting, reporting and payroll distribution test data for employees paid through PayServ Background Over … Agencies will be able to compare data from the PayServ test environments and the SFS Business Process Test …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financialComptroller DiNapoli Releases School Audits
… , Enlarged City School District of Troy and the True North Rochester Preparatory Charter School . “In an era of … and use of leave time were recorded accurately. True North Rochester Preparatory Charter School – Contract … CSD Port Byron CSD Enlarged CSD of Troy and the True North Rochester Preparatory Charter School …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Chenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… School District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report … Central School Districts District progress as of November 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fInfrastructure Inspection and Maintenance (Follow-Up)
… the Corporation from the Thruway Authority to the New York Power Authority (Power Authority) was passed by the New York State … by the Corporation and the Thruway Authority since our last audit. Key Findings We found the Corporation has made …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followComptroller DiNapoli Statement on Earth Day 2015
… months, DiNapoli persuaded agricultural giant Archer Daniels Midland to commit to a “No-Deforestation” policy …
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)
… as of January 10, 2013, of the 57 recommendations included in our series of 15 audits conducted in 2008. These audits assessed compliance with Executive … Key Findings Each of the 15 State entities made progress in correcting the problems we originally identified, but more …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationOn-Time Performance
… Purpose To determine whether Staten Island Railway trains run on time and On-Time Performance (OTP) is reported … the Staten Island Ferry (Ferry) to Manhattan. SIR trains run 24 hours a day, seven days a week. Organizationally, SIR … To determine whether Staten Island Railway trains run on time and OnTime Performance OTP is reported accurately …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceOpinion 96-18
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGES -- Powers and Duties (advisory … should become a city. It has been consistently held in this State that a municipality may not submit a question to a referendum, either advisory or binding, in the absence of express statutory authority ( McCabe v …
https://www.osc.ny.gov/legal-opinions/opinion-96-18DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… Local government sales tax collections totaled $11.9 billion in the first half of … the Great Recession. “While New York’s local sales tax collections experienced stronger growth in the first half … uncertain times.” Findings from DiNapoli’s report on sales tax collections in the first half of 2025 include: Each of …
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-yearPurchasing and Procurement Practices (Follow-Up)
… practices result in obtaining goods and services at the best available prices, primarily through competition. In …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… Thomas P. DiNapoli released the following statement on Mayor Adams’ preliminary budget proposal: “Mayor Adams put … savings starting FY 2023 which will allow it to focus on managing its expired contracts, which now cover about half … Thomas P DiNapoli released the following statement on Mayor Adams preliminary budget proposal …
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
… Local sales tax collections in New York state totaled more than … year-over-year growth dipped below double-digits. “Local sales tax collections continue to show positive results, but … reflects, in part, the temporary reduction in local sales taxes on gasoline in 24 counties, along with a possible …
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 … 2016 through November 2021. About the Program In 2015, New York State established the $500 million New NY Broadband Program (Program). The goal of the Program …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programState 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-1Newburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… work in the public sector to the New York State and Local Police and Fire Retirement System. Under New York State law, … in pension benefits from the New York State and Local Police and Fire Retirement System source to which he was not … work in the public sector to the New York State and Local Police and Fire Retirement System …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsDiNapoli Releases Lower Manhattan Economic Snapshot
… Lower Manhattan continues to recover as it evolves into a neighborhood that is increasingly residential, young and … by New York State Comptroller Thomas P. DiNapoli. The neighborhood’s growth shows no sign of slowing as it … the wake of one of the country’s most tragic events, the neighborhood has rallied to rebuild itself as one of the most …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 2001-9
… county and either a local chamber of commerce or an empire zone corporation, if he serves, in a "shared capacity," as … contracting entities. We are informed that both the empire zone corporation and the chamber of commerce are … County of Cattaraugus 1 Since our opinion will address only the individual's potential interest in county contracts …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9