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Status of the Board-Approved Capital Plan For 2005-2011 (Follow-Up) (2013-F-5)
We have followed up on the actions taken by officials of the New York State Thruway Authority (Authority), to implement the recommendations contained in our au
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f5.pdfDiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… Comptroller Thomas P. DiNapoli’s op-ed, “ A Ticking Clock for Job Benefits ,” was published in The Albany Times Union … * New York is behind other states when it comes to paying for benefits promised to public employees when they retire. … share of their health insurance premium, health care costs for current and former employees are mounting. While public …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careState Comptroller DiNapoli Releases School Audits
… inhibited effective financial management and justification for the levels of accumulated fund balance and reserves. Lyme … to close projected budget gaps totaling $1.6 million for the 2020-21 through 2022-23 fiscal years though the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsReport on the State Fiscal Year 2023-24 Executive Budget
The Executive Budget for SFY 2023-24 totals $227 billion, and DOB projects shortfalls in revenues and increases in spending, particularly in Medicaid and school aid, over the financial plan period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2023-24.pdfReview of the Financial Plan of the City of New York
While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.pdfState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The audit found DOH at times failed to conduct timely inspections and often lacked documentation to show critical … deliver quality care,” DiNapoli said. “Regular and routine inspections of these facilities, and correcting problems, … staffing, call bells not functioning, no clear emergency shelter plans or the presence of mold, mice or bed bugs. …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsBroadband Availability, Access and Affordability in New York City
The shift to work and schooling from home during the height of the COVID-19 pandemic highlighted high-speed internet access as a household necessity countrywide, as well as across New York State.
https://www.osc.ny.gov/files/reports/pdf/report-20-2025.pdfOpinion 92-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages … (collection of interest on securities deposited in lieu of); (mandatory nature of withdrawal provisions); … of appropriate securities); (submission of securities in excess of amount to be withdrawn); (substitution of …
https://www.osc.ny.gov/legal-opinions/opinion-92-1State Comptroller DiNapoli Releases School and Local Government Audits
… (Steuben County) The follow-up review was limited to interviews with town personnel and inspection of certain documents related to the issues identified in an initial audit. Based on those … capital and financial plans, which provide a framework to assess the town’s capital and financial needs and identify …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… included in our initial audit report, New York State Health Insurance Program: Empire Plan Members With Dual Family … by the Department of Civil Service (Civil Service), covers over 1.2 million active and retired State and …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 5 and 21 years. During our audit period, NYSARC operated a … the 2014-15 school year. The New York City Department of Education (DoE) refers students to NYSARC and pays for its … program. Work with NYSARC officials to formulate an allocation methodology that meets the requirements of the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsThe Dedicated Highway and Bridge Trust Fund: Where Did the Money Go?, October 2009
New York State and its local governments are responsible for the care and maintenance of more than 113,000 miles of highways and more than 17,400 bridges.
https://www.osc.ny.gov/files/reports/special-topics/pdf/transportation-highway-fund-2009.pdfDiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… with one in eight customers in arrears as of March 2022, according to a report released today by State … and 68% of the amount owed. In the first quarter of 2022, the number of customers behind on their bills fell by … period doubled from $768 in March 2020 to $1,467 in March 2022. “The pandemic’s effects continue to be felt in multiple …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicState Comptroller DiNapoli Statement on Governor's Resignation
… as we battle the ongoing impact of COVID-19. My team and I stand ready to assist incoming Governor Hochul as we move the … as we battle the ongoing impact of COVID19 My team and I stand ready to assist incoming Governor Hochul as we move the …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-statement-governors-resignationXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units related to the process for correcting payments processed against the … The purpose of this section is to provide guidance to Business Units related to the process for correcting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderOpinion 92-57
… opinion. SEWER RENTS -- Interest and Penalties (by State to village) STATE COMPTROLLER -- Approval By (for contracts … village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) WATER RENTS -- Interest and Penalties (by State to …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Required Documentation
… If you file a claim: online , you may receive an email asking for … mail , you can attach the required documentation to your claim form. In some cases, we may send you a letter asking … decree; and Court papers. Proof of Authorization (to Claim on Owner’s Behalf) To make a claim on behalf of another …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationState Comptroller DiNapoli Releases Audits
… (2019-S-55) Overall, Metro-North has procedures to address how its employees respond to most issues that cause … Technical Education (CTE) (2019-N-4) DOE could not show how existing CTE programs aligned with the labor market and student demand. Information provided did not reflect how DOE is overseeing or assisting high schools to align CTE …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsSecurity Delivery Instructions
… the proceeds applied to each individual owner and included in your report of abandoned property as cash for fractional … list of securities proposed to be delivered in certificate form to [email protected] and … is provided, all certificates must be sent via certified mail. No Value, Nontransferable, and/or Restricted …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructions