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DiNapoli: Capital Planning Problems Persist at NYRA
… found NYRA lacked adequate documentation to support its annual capital plans. The annual plans lacked pertinent … long-term and short-term capital planning efforts. The report, New York Racing Association: Capital Program Revenue … http://www.osc.state.ny.us/audits/allaudits/093016/14s54.pdf … Problems with capital planning remain for the New York …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraDiNapoli: 90 School Districts in Fiscal Stress
… 27 in “moderate fiscal stress” and 53 as “susceptible to fiscal stress.” Last year, a total of 87 districts were … but they face fiscal pressures that are unlikely to change any time soon,” said DiNapoli. “Although the … overseeing districts with deteriorating fiscal health, to use these scores as an impetus for more deliberate and …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressComptroller DiNapoli Releases State Audits
… claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the … also determined DOL does not have accurate records to show who is required to pay boiler inspection and …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… Fines are meant to deter bad behavior, but when Transit fails to enforce its own fines, it risks sending the message … employees. Four Transit employees oversee the contractor’s work. From the Nov. 1, 2001 start of the contract to Dec. 31, … New York City Police Department and Transit Inspectors to work on improving the quality of information recorded on …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedOpinion 99-11
… CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide framed bond as token of appreciation to retiring employee) MUNICIPAL FUNDS -- Appropriations and … PUBLIC OFFICERS AND EMPLOYEES -- Award Program (authority to provide framed bond as token of appreciation to retiring …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 2005-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … would be improper to use these monies to make direct cash payments to firefighters (Opn No. 2000-6, supra ; Opn No. …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 97-22
… of trustees, may authorize the issuance of indebtedness to finance the cost of construction of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a dormitory for a community college whose sole local …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 92-46
… of kitchen utensils, furniture, books and sports equipment to be used at a village youth center need not be aggregated … of kitchen utensils, furniture, books and sports equipment to be used at a village youth center should be considered in … by act of the Legislature or by local law adopted prior to September 1, 1953, all purchase contracts involving an …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 2004-5
… Foreign fire insurance tax monies may not be expended to purchase annuities for the benefit of members of a … whether foreign fire insurance tax monies may be expended to purchase annuities for the benefit of members of a … that foreign fire insurance tax monies must be paid to the treasurer or other fiscal officer of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 94-22
… services with) MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit association) GENERAL MUNICIPAL LAW, … funds paid as fair and adequate consideration pursuant to a contract for services with the district, subject to audit of claims and competitive bidding requirements. You …
https://www.osc.ny.gov/legal-opinions/opinion-94-22DiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… small gaps in the following three years, according to a review of the city’s updated financial plan released … city’s budget team deserve credit for increasing reserves to hedge against any future economic setback.” Higher than … current year’s surplus. Tax collections are now expected to exceed the city’s original forecast by $2.4 billion to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearDiNapoli Announces State Contract and Payment Actions for Feb. 2014
… his office reviewed 1,698 contracts valued at $4.4 billion and approved more than 2.7 million payments worth more than … 157 contract transactions valued at $362.8 million and 3,346 payments valued at more than $3.8 million due to … agencies, certain contracts for state public authorities and audits all state payments. This independent review …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014DiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… Project operators estimated that 221,287 jobs would be created during the life of their projects, with a median …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… the New York State Thruway Authority will continue to face fiscal challenges, according to an audit released today by New York State Comptroller … to make ends meet for the long term and clearly lay out how it will affect New York drivers and taxpayers.” The …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… programs receiving property tax exemptions of up to 80% for which they may be ineligible, according to an … tax incentives to qualified private forest landowners who submit and follow a DEC-approved forest management plan for … program requires the submission of an annual commitment form from the property owner recommitting the land for the …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesState Agencies Bulletin No. 2200
… 15-T , withholding for employees with the 2019 version of Form W-4 or earlier will be calculated using $4,300 for each … changing their withholding must use the newest Form W-4, which does not use allowances. Please refer to Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024DiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing
… it risks losing the money. The remaining $122 million must be spent by September 2026 to prevent further potential loss …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housingLabor Investigations in New York City
… increased in the wake of the COVID-19 pandemic. In fiscal year 2021, for example, the U.S. Department of Labor’s Wage … the claim appears to be valid, it will be registered as a case in the Division’s Worker’s Protection Audit/Management … 56 cases (64%), including 36 cases that took more than a year to complete or are still in Active Investigation. …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityState Agencies Bulletin No. 2311
… 15-T , withholding for employees with the 2019 version of Form W-4 or earlier will be calculated using $4,300 for each … changing their withholding must use the newest Form W-4, which does not use allowances. Please refer to Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025Opinion 91-8
… see also NY Const, art VIII, §2; Van Derzee v City of Long Beach , 265 App Div 1059, 39 NYS2d 401). Therefore, we …
https://www.osc.ny.gov/legal-opinions/opinion-91-8