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Public Health – 2023 Financial Condition Report
… percent to 1,163,584, largely due to coverage extensions without eligibility review during the COVID-19 public health … for Medicaid or the Child Health Plus (CHP) Program, without access to affordable coverage and with incomes at or …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthDiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… by State Comptroller Thomas P. DiNapoli highlights the higher education sector’s importance to New York’s local economies …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsDiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… $2.4 billion to three funds as part of its Sustainable Investments and Climate Solutions (SICS) Program, State … performance of global and diversified indices, weighted to account for the risks and opportunities related to climate …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programOpinion 88-30
… to the extent not raised by user charges, a charge upon all the properties in the district. This is in response to … provides that the owner of this property must purchase all its water from the village unless the owner develops a … 303, 33 S Ct 290, 57 L ed 520). While we found no reported New York case which has similarly held that a property owner …
https://www.osc.ny.gov/legal-opinions/opinion-88-30DiNapoli: Too Many Subway Stations Need Repairs
… “Worn or damaged stairs and platform edges pose risks for riders, while broken tiles, lights and peeling paint … subway system’s 468 stations met NYCT’s minimum standards for both structural and architectural components, although … elevators by 2001, but that has been pushed back to 2019 for elevators and 2024 for escalators; and There were 2,646 …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsOpinion 95-18
… each burial lot. Article 15 of the Village Law (§§15-1500 through 15-1508) relates to the acquisition and operation of … affairs or government (Municipal Home Rule Law, §10[1][i]); and (2) certain specific subject matters, whether or …
https://www.osc.ny.gov/legal-opinions/opinion-95-18DiNapoli: External Risks Threaten NYC Budget
… fiscal year that will be used to balance the budget for fiscal year 2018. The surplus was generated almost … city or the state would assume financial responsibility for these individuals if this were to happen. It is likely … state level, DiNapoli notes the Executive Budget proposal for state fiscal year (SFY) 2017-18 would adversely impact …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetState Comptroller DiNapoli Releases Municipal Audits
… $70,100 were also not appropriate. The consolidated water district had operating surpluses of over $465,000 in 2019 and …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2021 Financial Condition Report
… as defined in section 67-a of the State Finance Law, an increase of 18.3 percent since SFY 2016-17. $66.5 billion of … with Generally Accepted Accounting Principles (GAAP), an increase of 18.3 percent since SFY 2016-17. $70.7 billion of State-Funded debt, an increase of 15.1 percent since SFY 2016-17. This is the State …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtOpinion 88-71
… of water rents. You indicate that the city's code provides for the imposition of a penalty of 10% on any water bill not … the due date. We understand that the code also provides for partial payment of past due water rents and that … if they act with competent authority, in good faith, and for sufficient consideration ( Radinsky v City of New York , …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 88-9
… WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by district governed by … board) IMPROVEMENT DISTRICTS -- Property (procedure for acquisition of real property by district governed by … of the district. You state that the parcel is needed for an anticipated enlargement of the district's pumping, …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… and Emergency Services (DHSES) can do more to protect the state’s water systems from attacks and the threats posed by … like storms, according to an audit released today by State Comptroller Thomas P. DiNapoli. “New York has thousands … for hackers. In 2013, for example, a water dam in Rye, NY was targeted by foreign attackers who were able to …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the financial activity to safeguard District assets for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Vestal Fire Department – Financial Activities (2014M-265)
… internal controls over selected financial activities for the period January 1, 2013 through June 30, 2014. … often disbursed moneys before expenditures were approved for payment. Key Recommendations Ensure that officers are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265What is the Real Property Tax Cap?
… the amount local governments and most school districts can increase the tax levy (the total amount of property taxes … tax bills are based on various factors, and they may increase more than two percent.) Local governments, citizens …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… internal controls over the District’s financial activities for the period January 1, 2012 through September 30, 2013. … that comprises five elected members. The District’s budget for the 2013 fiscal year was $89,040. Key Findings Monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Purpose of Audit The purpose of our audit was to evaluate the … … Minetto Volunteer Fire Company Misappropriation of Funds and Records and Reports 2014M222 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that assets were safeguarded for the period January … Board of Directors, provides fire protection services to the Towns of Hamlin, Kendall and Clarkson. For 2013, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialConesus No. 1 Fire District – Internal Controls (2014M-46)
… 2014 budget totaled $132,602, funded through real property tax revenue. Key Findings Although the Board has adopted a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Cleveland Hill Union Free School District – Financial Management (2017M-235)
… to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $31 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235