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DiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… our budget.” The state’s two statutory rainy day reserve funds, the Tax Stabilization Reserve Fund (TSRF) and the … a third of their authorized levels. New York’s rainy day funds as a percentage of General Fund spending, at 2.8 … percent. For comparison’s sake, Texas’s Rainy Day reserve funds are estimated at 22.8 percent, California’s at 12.4 …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… unable to meet their essential needs (e.g., food, shelter, clothing, medical care, securing entitlements); are in need …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanOpinion 89-39
Whether a newlyelected town board member would have a prohibited conflict of interest if the town were to purchase insurance coverage from an insurance agency with which the board member is employed
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 88-56
… interest in contracts between the firm and the district. Article 18 of the General Municipal Law (§§800, et seq .) … Law, §801), and none of the exceptions contained in Article 18 are applicable (see General Municipal Law, §802). … who willfully or knowingly violates the provisions of Article 18 may be guilty of a misdemeanor (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-56DiNapoli and William Glasgall Op-Ed
… — the dollars sent to the federal government compared with the amount given back — for the first time in recent … era, and will state budget practices be transformed along with it? At the core of these questions is one main issue: … we saw first-hand how a lack of transparency — coupled with generous spending and an over reliance on debt and …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growComptroller DiNapoli Releases Municipal Audits
… and there are no policies and procedures in place to ensure fundraising money is safeguarded. There was no … – Capital Planning (2019M-88) Officials did not develop a capital plan or accurate and complete inventories of … and reporting of financial activity. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller Releases School District Audits
… Inventory (Suffolk County) At the time of initial visits to nine district buildings, auditors were unable to locate 146 of 475 IT assets tested (31 percent). It took … 11 and 55 days from the initial visits for officials to locate 80 additional IT assets. Because of inaccurate …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsDiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… They cause a loss of wildlife habitat, native plants, fish and animals as well as losses for farmers and industries …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… for payments to counties, cities, towns, villages, school districts, BOCES, private contractors, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewOpinion 90-58
… selling to village employees) GENERAL MUNICIPAL LAW, §§800(2), 806: The sale of an individual insurance policy by a … these policies. General Municipal Law, Article 18 (§800 et seq .) governs conflicts of interest of municipal … officers and employees (see General Municipal Law, §800[4], [5]). Pursuant to General Municipal Law, §800(3), a …
https://www.osc.ny.gov/legal-opinions/opinion-90-58DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansLicensing and Monitoring of Proprietary Schools
… Objectives To determine whether the State Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that … monitoring schools and utilizing its database to look for warning flags of future closings. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsCyber Incident Response Team
… to, and recover from terrorism and other man-made and natural disasters, threats, fires, and other emergencies. …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamInvestors Renew Call on Exxon to Address Climate Risk
… are co-filing the proposal, including the New York City Retirement Systems, CalPERS and other U.S. and European …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Albion Central School District – Financial Management (Orleans County) The … $17.3 million or 47 percentage points. Chester Union Free School District – Information Technology (Orange County) …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsOpinion 88-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … these officers and for making contributions for retirement, social security, health insurance, workers' …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Effectiveness of Cost Containment Initiatives
… Purpose To determine what cost containment initiatives the New York State Thruway … To determine what cost containment initiatives the New York State Thruway …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesComptroller DiNapoli Releases School District Audits
… – Professional Services (Putnam County) District officials did not seek competition for professional services from three … – Procurement (Erie County) Auditors determined the school’s procurement policy is not comprehensive. The board did not … found that there was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Audits
… $13 million has not been billed or collected from commercial casinos for oversight costs. The commission also … Department of Finance (DOF): Selected Controls Over the Property Tax Assessment Process (Follow-Up) (2019-F-30) An … two had been partially implemented. New York State Health Insurance Program: UnitedHealthcare: Out-of-Network Providers …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-audits