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Steuben County – Financial Management (2025M-127)
… Did Steuben County (County) officials effectively manage the County’s fund balance? Audit Period January 1, … Audit Summary County officials did not effectively manage the County’s fund balance. As a result, as of December … Did Steuben County County officials effectively manage the Countys fund balance …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Capital Region … transparent because they did not include estimated amounts for tax certiorari judgment or the district’s plan for funding them. In addition, the board has not developed IT …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Empire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followVI.4 Reappropriations Overview – VI. Budgets
… is from April 1st – March 31st of the fiscal year plus the carryover period. The life of SUNY and CUNY state … is from July 1st to June 30th of the fiscal year plus the carryover period. Two-year appropriations generally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewCity of Lockport -- Budget Review (B18-1-10)
… year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding … they prepared cash flow estimates for 2019, which would have allowed the City to determine if unrestricted fund … budget is mathematically accurate before presenting it to the Common Council. City officials should assess …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Review of the Enacted Budget: State Fiscal Year 2021-22
… set aside new revenues in the State’s statutory rainy day funds, which will remain at $2.5 billion. Bolstering reserves … for the Future I. Executive Summary The New York State All Funds Budget for State Fiscal Year (SFY) 2021-22 totals an … billion in fiscal relief to New York State, and additional funds for New York City, school districts, Medicaid, transit …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Contract Advisory No. 31
Pursuant to Chapter 839 of the Laws of 2022 OSC approval is required for purchases from OGS centralized contracts exceeding the OSC approval thresholds
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… procedures. The audit covered the period January 1, 2014 through June 30, 2019. About the Program The New York … through June 30, 2019, Empire paid over $1.5 million for 3,169 special item intraocular lens claims. Key Finding We reviewed the 3,169 special item intraocular lens claims paid during the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsState Agencies Bulletin No. 2419
… agencies about upcoming payroll changes due to the May 2026 implementation of NYSLRS enhanced reporting and to … an invalid to a valid SSN The project will go live in May 2026. While most payroll changes resulting from this effort … of. Effective Date: This bulletin is effective May 7, 2026. OSC Actions: OSC will change the Retiree Indicator …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2419-enhanced-payroll-reporting-new-york-state-and-local-retirement-systemOther Bulletin No. 71
… of $1,500, $3,000, or $4,500. A letter from the General Manager dated 07/31/2023 authorizes the implementation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-71-october-2023-state-university-construction-fund-scf-civilLong-Term Care Ombudsman Program
… who live in LTC facilities, such as nursing homes, assisted living, and board and care homes. According to …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… Development Agency (FIDA) made a series of financial and accounting transactions outside their legal authority, … including granting $1 million worth of inappropriate gifts and commercial loans, according to an audit released today by … Industrial Development Agency made a series of financial and accounting transactions outside their legal authority …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesDiNapoli: NYC’s Tech Boom Partially Offset City's Pandemic Job Losses
… one-quarter of total real estate leasing in the city, a rate that more than doubled since 1990. Fears of an economic …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nycs-tech-boom-partially-offset-citys-pandemic-job-lossesGreene Central School District – Financial Condition (2016M-17)
… fund balance, where allowed by law, or use the reserve funds for their designated purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17As Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… The State of New York Mortgage Agency (SONYMA) has boosted lending and programs for … more affordable for New Yorkers. It offers low-interest mortgage programs, down payment assistance loans, loans and grants for home repairs, and mortgage insurance. In Calendar Year (CY) 2023, SONYMA’s …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowDiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… P. DiNapoli. August’s sales tax collections totaled $1.3 billion for counties and cities, or $111 million less … drop in revenue is similar to the decline in July of 8.2 percent, though much less extreme than the early months of … financial help to local governments to weather this storm." Almost every county in the state saw drops in overall …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustControls Over Capital Improvements at City-Owned Homeless Shelters
… Slope, a 100-bed women’s shelter also in Brooklyn, the roof replacement project was added to the capital plan in …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… staff service fees were accurately calculated and paid in accordance with written agreements. Key Findings The … calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services. This was 172 … and certain fees were not properly annualized as specified in the agreements. In addition, LCIDA paid a fee for one …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Opinion 92-3
… planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law relative to conflicts of …
https://www.osc.ny.gov/legal-opinions/opinion-92-3DiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… found. DiNapoli said that a persistent lack of funding for public health over the last decade forced DOH to operate … State auditors also found that DOH did not provide the public with accurate COVID-19 death counts and became … the Executive took control of information provided to the public. DOH would not provide auditors with a breakdown by …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agency