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State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-5
… consideration) REAL PROPERTY -- License (authority of school district to grant) SCHOOL DISTRICTS -- Powers and … It is a well-established principle that property held for public use may not be used by or on behalf of a private … 85-37, p 51). Further, even if the purpose of such use is public in nature, it may not be accomplished in violation of …
https://www.osc.ny.gov/legal-opinions/opinion-92-5SUNY Bulletin No. SU-345
… Salary Calculation. Affected Employees: SUNY employees in salary Grade 980 with a Comp Rate Code of CAL and CYP . Background: In any fiscal year in which February 29 th falls, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-345-leap-year-salary-calculation-fiscal-year-2023-2024-sunyFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… in our initial audit report, Facility Structure, Safety, and Health Code Waivers (Report 2014-S - 27). Background … hospitals, nursing homes, intermediate care facilities, and other treatment centers such as ambulatory care centers and health clinics. These facilities are required to operate …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followOverpayments of Certain Medicare Crossover Claims (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, Overpayments of Certain Medicare …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followXI.8.A Centralized Contracts – XI. Procurement and Contract Management
… A centralized contract is a contract let by the Office of General Services … and the transaction should be created using the NYS Vendor Id associated with the centralized contract from which you …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2022
This report, the eighth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2022.pdfNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
This report, the ninth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2023.pdfPerformance of the Excelsior Jobs Program
… eligibility requirements for job growth and investments in their formal agreement before receiving tax credits. The … The Excelsior Jobs Program (Program), established in Chapter 59 of the Laws of 2010, provides refundable tax credits to firms in targeted industries. To receive the credits, over a …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programCourse Offerings
… Objective To determine whether the City University of New York (CUNY) is effectively … course schedules are established using enrollment data from prior semesters. In addition, 13 of 25 officials told us … elective courses. Improve advisor training to keep them up to date on degree requirements. Track students’ progress …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsRFQual0002 – Independent Examiner Services (Individual Physicians)
… and Social Security Law, is seeking to contract with physicians having general and specialized medical education, experience, and expertise. Physicians will …
https://www.osc.ny.gov/procurement/rfqual0002Opinion 92-9
… with broad discretion to ensure that adequate pre-trial discovery is accomplished (see e.g. Hall & Company Inc. v …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Schenectady County – Investment Program (2025M-5)
… Did Schenectady County (County) officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve … of $134.9 million among three bank accounts earning from no interest to 2.8 percent interest. Audit Summary While …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… Comptroller’s responsibilities under the Chapter 97 (Part A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts are required to submit any information necessary to calculate their …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… soon as next month due to billions in state aid payments for health and education, delayed state tax revenues and … also found: The General Fund cash-basis operating surplus for the fiscal year is $1.7 billion. This amount includes … extraordinary monetary settlements and amounts reserved for debt management. Of this amount, $428 million was …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksStreet and Sidewalk Cleanliness
… Objective To determine whether the New York City Department of Sanitation (DSNY) effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the … to offset ridership loss and balance its budget through 2026, but this funding is not yet assured, and savings have …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… properly safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we … system and 40 IT assets were not properly recorded in the system. Key Recommendations Develop written … network user accounts. Maintain complete, accurate and up-to-date inventory records. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… State Comptroller Thomas P. DiNapoli released a report … DiNapoli said. “Failing to file for three or more years calls into question the financial position of the locality as … Annual Financial Reports (AFRs) which are required from all local governments; Constitutional Tax Limit (CTL) forms, …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateDiNapoli: Rural Counties Face Shortage of Health Professionals
… A new report by State Comptroller Thomas P. DiNapoli examined healthcare … York State Audit: Maternal Health … A new report by State Comptroller Thomas P DiNapoli examined healthcare …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionals