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State Comptroller DiNapoli Releases Audits
… from their managed care plan into FFS. The Families First Coronavirus Response Act, enacted in response to the … who were responsible for the project or, in certain cases, that the evaluations were done at all. Department of …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – June … discrepancies. The Company is governed by its articles of incorporation, bylaws and nine-member Board what is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71State Comptroller DiNapoli Releases Audits
… Education Audit Initiative) – Jackson Child Development Center, Inc.: Compliance With the Reimbursable Cost Manual … the various HMISs—data that could be analyzed and used to help identify the root causes of homelessness, gauge progress … of New York: Overpayments for Physician-Administered Drugs (Follow-Up) (2024-F-35) The Empire Plan is the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsOverpayments of Certain Medicare Crossover Claims (Follow-Up)
… the extent of implementation of the five recommendations made in our audit report, Overpayments of Certain Medicare … the crossover system and the controls that it affords. We made five recommendations to the Department to review and … and pay crossover claims. Key Finding Department officials made progress in addressing the problems we identified in the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followState Agencies Bulletin No. P-948
Report Requirements for State Withholding Forms IT-2104 and IT-2104-E
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-948.pdfSchenectady County – Investment Program (2025M-5)
… $134.9 million among three bank accounts earning from no interest to 2.8 percent interest. Audit Summary While the County’s investments were … also did not monitor investments, formally solicit interest rate quotes or consider other legally permissible … also did not monitor investments formally solicit interest rate quotes or consider other legally permissible …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Opinion 91-58
… issues discussed in the opinion. REFERENDUM -- Advisory (site plan approval) GENERAL CITY LAW, §30-a: In the absence … an advisory referendum on the question whether to grant site plan approval and whether a proposed facility is … an advisory referendum on the question of whether to grant site plan approval and a favorable determination as to …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Maternal Health
… Objectives To determine whether the Department of Health (DOH) has implemented recommendations with the goal of reducing maternal mortality and morbidity in New York … monitoring related actions and outcomes to ensure rates of maternal mortality and morbidity are improving. The audit …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… The Accounts Payable voucher includes only expenditure (debit –positive amount) details and is created using: SFS COA … an interagency journal entry in the SFS. The expense (debit –positive amount) line is for the billed agency. The … in the SFS via bulkload or direct entry. The expense (debit – positive amount) line is for the Billed Agency and is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts … any information necessary to calculate their property tax caps to the State Comptroller for the coming fiscal or …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerFinancial Reports
… Annual Comprehensive Financial Report 2025 Annual Comprehensive Financial Report 2024 Annual … and supplementary details for NYSLRS such as the Annual Comprehensive Financial Report and the annual Actuarial Assumptions Report …
https://www.osc.ny.gov/retirement/resources/financial-reportsState Agencies Bulletin No. 2207
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 Retroactive 2.00% Lifeguard Salary Increase and the April 2023 Retroactive 3.00% … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-april-2022-retroactive-200-salary-increase-and-april-2023-retroactiveDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
According to a report released by the Comptroller New York closed out the state fiscal year on March 31 with cashonhand in the General Fund of $89 billion
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksOpinion 91-38
Concerning what portion of the deposit on copies of plans and specifications required by General Municipal Law 102 must be returned by a city to unsuccessful bidders and non bidders
https://www.osc.ny.gov/legal-opinions/opinion-91-38New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… 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-planDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… State Comptroller Thomas P. DiNapoli released a report today, which found 27 local governments are three or more years delinquent in meeting one or more annual financial reporting requirements. “While the vast … reports. The three filing requirements highlighted in the report are: Annual Financial Reports (AFRs) which are …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateOpinion 96-24
… (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements in … General Municipal Law, §6-g governs capital reserve funds in fire districts. Subdivision 2 of section 6-g … appropriations to and expenditures from capital reserve funds are not subject to the fire district's spending …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 88-72
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … the boundaries of an existing county sewer district. You indicate that a portion of the town is within the … county sewer district. You state that the county district does not serve all the residents of the portion of the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-72SCAM ALERT
… to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your …
https://www.osc.ny.gov/retirement/scam-alertOpinion 99-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … work in connection with the construction of a town salt storage shed. Purchases of materials and supplies for the … competitive bidding requirements for the construction of a town salt storage shed …
https://www.osc.ny.gov/legal-opinions/opinion-99-2