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State Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion preliminary budget confirms the city’s … 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetOpinion 90-3
… REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a special act requiring otherwise, the allocation of county … Law. Tax Law, §1262(d) provides that when a county and a city within the county both impose a sales tax, and the city … the sales tax revenue to which a city or town is entitled can be used to offset its county real property tax liability, …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Cassadaga Valley Central School District – Financial Condition (2013M-249)
… The Cassadaga Valley Central School District is located in Chautauqua County. The District is governed by the Board … officials consistently over-estimated expenditures in the general fund by a total of $6.3 million over the … balance that the Board appropriated as a funding source in the general fund budgets for the same five-year period. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249United Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by United Cerebral Palsy Association of the Rochester Area, Inc. (UCP Rochester) on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Health (DOH): Medicaid Claims Processing Activity April 1, … were billed with incorrect information pertaining to other health insurance coverage that recipients had; $3.1 million in …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 969
… Purpose To provide agencies with instructions for processing the … employee who, at the time of payment, has an overpayment set up in Additional Pay that has a Goal Amount and Goal Balance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/969-executive-voluntary-severance-program-payments-second-installmentCity of Troy – Budget Review (B5-14-23)
… while generally reasonable, needs improvement to make it a better tool for prudently managing the City’s resources. The … City’s 2015 proposed budget continues to provide minimal funding for capital improvements and, having nearly depleted … be required to recognize increased retirement costs in future years. The City’s proposed budget is in compliance …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23City of Olean – Budget Review (B1-16-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … letter. The City’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2State Comptroller DiNapoli Releases School District Audits
… issued. Eastport-South Manor Central School District – Building Safety (Suffolk County) District officials did not … water. In addition, district officials did not create a corrective action plan to address issues found in the 2015 … and allocated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not use to fund …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases State Audits and Examinations
… Office of Temporary and Disability Assistance (OTDA): Wage Subsidy and Transitional Employment Programs (Follow-Up) … easily and readily store, access, and analyze complete wage, subsidy and transitional information and require … New York State Health Insurance Program (NYSHIP): United HealthCare: Overpayments for Services Provided by Long Island …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsCity of Long Beach – Budget Review (B17-7-9)
… 2016. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to exceed … which includes a midyear increase of $15 per sanitation parcel which the City has not yet authorized. The proposed …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Field of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Field of Dreams, Inc. (FOD) on its Consolidated Fiscal … as needed. … To determine whether the costs reported by Field of Dreams Inc on its Consolidated Fiscal Reports CFRs …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualCity of Glen Cove – Budget Review (B7-15-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Glen Cove is located in Nassau County. Our Office …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17League Treatment Center – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During our audit period, LTC … Class in an Integrated Setting programs. For the purposes of this report, these programs are referred to as the SED … to SED on its annual CFRs. SED reimburses the DOE 59.5 percent of the statutory rate it pays to LTC. For the three …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… Insurance Trust Fund loan, and reduced personal income tax rates for lower- and middle-income families starting in … state’s finances in the months ahead, and may jeopardize many of the critical safety net programs that New Yorkers … release an analysis of the enacted budget in the coming weeks.” … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetDiNapoli Releases Bond Calendar for Fourth Quarter
… of New York – bond sales totaling up to $192 million in fixed rate tax-exempt and taxable bonds for the month of October and bond sales of up to $66 million in fixed tax-exempt and taxable bonds as well as variable rate … State Development – a bond sale of up to $1.4 billion in fixed rate tax-exempt and taxable bonds for the month of …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-releases-bond-calendar-fourth-quarterState Comptroller DiNapoli Releases Audits
… have been issued. Office of Alcoholism and Substance Abuse Services (OASAS): Problem Gambling Treatment Program … concurrent comprehensive third-party health insurance. By the end of the audit fieldwork, about $6.7 million of the … were not clear. Metropolitan Transportation Authority Homeless Outreach Program at the Metro-North Railroad …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Books and Rattles, Inc. (Books and Rattles) on its Consolidated … special education services to children with disabilities who are between the ages of three and five years. For … Furthermore, Books and Rattles’ Executive Director owns a related company (Green Educational Services, LLC), …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kidz Therapy Services PLLC (Kidz … five years. During the 2013-14 school year, Kidz Therapy served about 200 students. Local school districts refer … services, and programming options for school-age children who are not eligible for services through their local school …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-72
… Purpose To explain the automatic processing of the Ratification Bonus payment and to provide agencies … check, dated September 22, 2004 Background Chapter 203 of the Laws of 2004, which implements agreements between the State and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-72-ratification-bonus-unified-court-system