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City of Long Beach – Budget Review (B24-7-4)
… includes a tax levy of $60.1 million, which complies with the legal limit. In adopting the 2024-25 budget, the …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4DiNapoli Releases Report on SFY 2024-25 Financial Plan
… to a report by State Comptroller Thomas P. DiNapoli on the State Fiscal Year (SFY) 2024-25 Enacted Budget … anticipated, reduced outyear budget gaps and allowed for increasing rainy day reserves,” DiNapoli said. “But the … increases under the state corporate franchise tax and PIT on Dec. 31, 2026, and Dec. 31, 2027, respectively. At the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… health care under the Empire Plan. The Court concluded it does not. The decision arose from the Comptroller's 2009 …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersApproved State Contracts and Payments
… Construction Co. LLC for reconstruction of the I-81 and NY 17 Interchange, Broome County. $5.3 million to Skanska …
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-paymentsApproved State Contracts and Payments
… Upstate University Medical Associates at Syracuse Inc. for family medicine staffing services. $4.5 million with New York State … to expand and rehabilitate the College of Veterinary Medicine at Cornell University. State University of New York …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsDiNapoli: School District Tax Levy Cap at 2%
… State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New York City) …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentFinancial Toolkit for Local Officials
… Budgeting in Future Years Cash Flow Management Strategies … Local government and school district leaders …
https://www.osc.ny.gov/local-government/financial-toolkitImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Objective To determine the extent of implementation of the two … Essential Plan, both of which provide health care services to individuals who are economically disadvantaged. As …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… and families served in homes and programs operated and/or certified by OPWDD, including disaster preparedness. The … proactive steps to ensure that all homes—either State- or voluntary agency-operated—had followed suit in their own …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… or contracts of automotive bodily injury insurance. We performed certain procedures, which were agreed to by DMV, …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleWaiting for Special Education - June 2008
Each year in New York City, more than 100,000 public and private school children between the ages of 5 and 21 are referred to the NYC Department of Education.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2009.pdfOversight of Managed Long-Term Care Member Eligibility (Follow-Up) (2023-F-29)
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program: Oversight of Managed Long-Term Care Member Eligibility (Report 2020-S-52).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f29.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-budget-process-040324.pdfKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/kipp-troy-prep-charter-school-2024-20.pdfCity of Yonkers - Budget Review (B23-6-6)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/yonkers-city-b24-6-6.pdfImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up) (2022-F-37)
To assess the extent of implementation of the five recommendations included in our initial audit report, Improper Payments of Medicare Buy-In Premiums for Ineligible Recipients (Report 2020-S-35).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f37.pdfCompliance With Special Education Regulations for the Provision of Services (Follow-Up) (2022-F-27)
To determine the extent of implementation of the five recommendations included in the initial audit report, Compliance With Special Education Regulations for the Provision of Services (Report 2018-N-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f27.pdfImproper Supplemental Maternity Capitation Payments to Managed Care Organizations (2023-F-3) (Follow-Up)
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Supplemental Maternity Capitation Payments to Managed Care Organizations (Report 2020-S-57).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f3.pdfUse of Federal Funding for Election Technology and Security (Follow-Up) (2022-F-35)
To determine the extent of implementation of the one recommendation included in our initial audit report, Use of Federal Funding for Election Technology and Security (Report 2020-S-18).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f35.pdfHow To Retrieve a .txt file from NYSLRS using the OSC Secure File Transfer Services Interface
This job aid shows you (a participating organization) how to use the OSC Secure File Transfer Services Interface in order to properly retrieve an outbound .txt file from NYSLRS.
https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-retrieve-outbound-files.pdf