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DiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… program addresses many of the issues raised. The new online system will streamline applications, improve program … some changes are planned or underway, including: Faster Application Approvals : DOL approved 23 long-stalled … Apprenticeship System that includes a new digital application portal for potential sponsors to submit …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachProperty Tax Cap Reporting for Local Governments
Please join us for a general overview of the Property Tax Cap for Local Governments. Presenters will discuss the Property Tax Cap legislation, highlight common reporting errors and review reporting requirements. They will also demonstrate how to complete the tax cap form using OSC's online reporting
https://www.osc.ny.gov/files/local-government/academy/pdf/local-government-tax-cap-09-08-22.pdf2020 Census: Municipal Population Shifts in New York State
This report highlights the results of the 2020 Census for local governments in New York State and accompanies a new online interactive map that provides census population statistics by age, race and ethnicity, along with housing trends, for each city, county, town and village statewide.
https://www.osc.ny.gov/files/local-government/publications/pdf/2020-census-municipal-population-shifts-in-new-york-state.pdfReview of the Enacted Budget: State Fiscal Year 2021-22
… State Fiscal Year 2021-22 April 2021 PDF Version Message from the Comptroller More than a year after the onset of the … deposited to the General Fund to be used for a statewide youth sports activities and education grant program to be …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22DiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… Comptroller Thomas P. DiNapoli released an audit today of the Hempstead Union Free School District that uncovered a … been paid, which equates to an annual salary of $346,667. When she was ultimately appointed district superintendent, … salary payment increased to $15,000. The superintendent did not inform the school board of these overpayments. The …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtOpinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the … districts and school districts in connection with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. Prior to the enactment of chapter 413 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48DiNapoli: New York City's Budget Outlook Improves
… revenues and planned cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… setback could make closing future gaps more difficult. The national economic recovery has already exceeded the average … a long lead time to close these gaps. The sooner the city begins the process of implementing actions to close the …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… New York residents stand to lose more than $72 billion in reported … change the federal tax code are implemented, according to a report issued today by State Comptroller Thomas P. … Under current law, a married couple with two children who claim the standard deduction have a total combined deduction …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planState Comptroller DiNapoli Releases Audits
… fully occupied at the time. During a review of two sampled airport system leases, auditors found that a property leased … from a municipality for future development of Newark Airport was later sub-leased to a private business for a …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsOpinion 91-5
… This opinion represents the views of the Office of the State Comptroller at the time … indebtedness after the incorporation of a village which is coterminous with the town. Indebtedness of the town which … a village which is coterminous with the town. You also ask what portion, if any, of the town indebtedness outstanding at …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 94-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL … from providing financial assistance in respect of any project located wholly outside the municipality for whose … Whether continued development "related to" an earlier project developed outside the municipality for whose benefit …
https://www.osc.ny.gov/legal-opinions/opinion-94-14State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Barker Central School District , Cheektowaga Central … . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Opinion 88-54
… Law, the consolidation of the districts, assuming that it is not defeated at referendum, will become effective on … district may be extended prior to December 31, and, if so, what time table must be followed for the extension of the … district may be extended prior to December 31 and if so what time table must be followed for the extension of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 2006-2
… to be expended is funded by private contribution) TOWN LAW §§202-d, 209-h: A town must follow the procedures set forth in Town Law §§202-d or 209-h in order to increase the maximum amount … The town should be certain, however, that there is firm commitment for the contribution. … Whether a town must …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2006-3
… in the opinion. FEES -- Franchise Fees (fund to which town cable television franchise fees are credited) MUNICIPAL FUNDS … town board, after a public hearing, to grant franchises “for the use of the streets, highways, and public places or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3DiNapoli: State Agency Mishandled Housing Discrimination Complaints
… means some were never entered into the agency’s computer case management system. Some complaints that were not … agency is required by law to inform individuals if their case is deemed defective. When auditors called about a third … has made “major” changes to its executive leadership, brought on more investigators and will conduct internal …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsDiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… and savings generated through initiatives launched in response to its financial challenges, but the continued … upside, particularly if pressured by unforeseen economic events, including a recession. Unanticipated revenue has been … largest Program to Eliminate the Gap (PEG) on record in September 2023, three separate rounds of agency savings of 5% …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remainInvestigation of Housing Discrimination Complaints
… To determine whether the Division of Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its policies and procedures and the related laws. Our … lawful source of income, national origin, gender identity, sex, sexual orientation, marital status, disability, military …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… New York City’s revenues from water and sewer charges, fines and forfeitures, licenses … reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … disrupted how New York City generates revenue for items such as construction permits, community college …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemic