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Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… realistic estimates of revenues and expenditures based on historical trends or other known factors. Develop and … with and follow the requirements General Municipal Law as they relate to conflicts of interest. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Medicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… managed care premium rates, which are based, in part, on allowable MCO administrative costs. For this purpose, the … $38.6 million. Under the New York State Social Services Law, the Department is required to assess certain costs of … actuarial costs against the MCOs, as required by law. Key Recommendations Recalculate the administrative cost …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… statutes for account code usage in the SFS: State Finance Law §8 prescribes that the State Comptroller shall operate, … state or any of its agencies are subject. State Finance Law §22 requires that the annual budget and financial plan … the State Comptroller pursuant to §8 of the State Finance Law. State Finance Law §24 (1) prescribes the minimum level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… 2023 – January 31, 2025 We extended the audit period back to January 1, 2020 to review the preparation and filing of required annual … adequately oversee the District’s financial operations to ensure that public funds are managed with accountability, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Municipal & School Audits
… 18 claims for health insurance reimbursements and credit card purchases totaling approximately $1.7 million before … charges totaling $28,555 did not include a pre-approval form or other supporting documentation. Rockland County – … properly managed user account permissions in its financial application but did not properly secure user account access …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsMarch 2000: Handicapped Parking Education Program
… 497 of the Laws of 1999 amends the Vehicle and Traffic Law effective onApril 1, 2000 to provide that every county … and implementing a disability awareness program for local law enforcement agencies. The purpose of the disability awareness program is to train local law enforcement personnel to recognize and appropriately …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… account during our audit period, which is not permitted by Law. Four disbursements totaling $89,000 were for a public … contract that was not competitively bid as required by the Law. Key Recommendations Conduct a thorough and deliberate … works contracts are competitively bid when required by the Law. …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Report on Estimated Receipts and Disbursements – State Fiscal Years 2023-24 through 2025-26
Report on Estimated Receipts and Disbursements – State Fiscal Years 2023-24 through 2025-26
https://www.osc.ny.gov/files/reports/pdf/budget-receipts-disbursement-23-26.pdfThe Impact of Wall Street on Jobs and Tax Revenues - April 2004
"Overall, the securities industry (also known as “Wall Street”) remains one of the most important industries in New York City."
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2005.pdfReport on Estimated Receipts and Disbursements – State Fiscal Years 2024-25 through 2026-27
Report on Estimated Receipts and Disbursements – State Fiscal Years 2024-25 through 2026-27
https://www.osc.ny.gov/files/reports/pdf/budgets-receipts-disbursement-24-27.pdfCost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up) (2022-F-14)
To assess the extent of implementation of the recommendation included in our initial audit report, Cost Saving Opportunities on Payments of Medicare Part C Claims (Report 2020-S-65).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f14.pdfImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2021-22 through 2023-24
The Office of the State Comptroller (OSC) estimates that the State’s tax revenues will increase by 22.2 percent or $18.3 billion in SFY 2021-22 from the previous year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursement-21-24.pdfReport on the Joint Investigation of the Orange County Industrial Development Agency
A joint investigation by the Orange County District Attorney’s Office, the New York State Comptroller’s Office, and the New Windsor Police Department revealed institutionalized corruption in the administration of the Orange County Industrial Development Agency’s Accelerator Program.
https://www.osc.ny.gov/files/reports/pdf/joint-investigation-orange-co-ida.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2020-21 through 2022-23
Report on Estimated Receipts and Disbursements State Fiscal Years 2020-21 through 2022-23
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursement-20-23.pdfReport on Estimated Receipts and Disbursements - State Fiscal Years 2009-10 through 2011-12
This report is intended to facilitate continuing discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2009-12.pdfReport on Estimated Receipts and Disbursements - State Fiscal Years 2008-09 through 2010-11
This report is intended to facilitate preliminary discussion of the State’s economic condition and the upcoming budgt for SFY 2009-10.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2008-11.pdfPreliminary Report on the State Fiscal Year 2014-15 Enacted Budget, April 2014
The State ended SFY 2013-14 in its most favorable financial position in years.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-preliminary-2014-15.pdfNYS Office of the State Comptroller’s Comments on Auditee Final Report Response
NYS Office of the State Comptroller’s Comments on Auditee Final Report Response
https://www.osc.ny.gov/files/state-agencies/audits/pdf/nys-office-of-state-comptroller-comments-on-auditee-final-report-response.pdfOpinion 88-66
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- … programs); (authority to release copyright) EDUCATION LAW, §§1709(a), 2503(1),(6); 17 USC §§101, et seq .: A school … district. STATE CONSTITUTION, ARTICLE VIII, §1; EDUCATION LAW, §2511: A school district may sell its rights to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-66