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Opinion 90-23
… in the opinion. BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE … The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional debt limitations indebtedness … 8 6 of the State Constitution which provides an exclusion from the debt limitation imposed upon the cities of Buffalo …
https://www.osc.ny.gov/legal-opinions/opinion-90-23DiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… several regions across the state, especially in counties and municipalities that may already be struggling … collections actually increased 2.3 percent statewide and the city's grew 2.9 percent. Additional findings in … was in the Mid-Hudson Valley with a 2.9 percent increase and Long Island with a 1.9 percent increase; Sales tax …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State … of Cedarhurst Village Board of Trustees Board Conducted an annual audit of the Village Chief Fiscal Officers CFO …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19City of Oneonta – Departmental Collections (2013M-13)
… practices, the risk will remain increased that all moneys due to the City will not be received, recorded and … information and accounting software reports/access so that all moneys are properly recorded and deposited. Require that … Director to support departmental receipts to ensure that all moneys received are properly recorded and deposited. …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Opinion 90-24
… any other powers or duties pertaining or incidental to the sale and issuance of obligations. However, the finance board of any municipality, school district or district corporation may, by resolution, … and duties to the chief fiscal officer or, in the case of school districts, to the clerk of the school board, in which …
https://www.osc.ny.gov/legal-opinions/opinion-90-24DiNapoli Releases October State Cash Report
… Comptroller Thomas P. DiNapoli. The General Fund ended October with a balance of $11.4 billion, largely due to … revenue outlook may change.” State tax collections through October totaled $42.3 billion and were just under $4 billion … same period last year. Year-to-date tax collections were $5.4 million over the latest projections (released Nov. 5) and …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportAccounting and Financial Reporting for Other Postemployment Benefits as Required by GASB Statement 75
This bulletin provides information regarding the accounting treatment for other post-employment benefits (OPEB) and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-75-opeb.pdfPrompt Contracting Information Provided by State Agencies (Percentage of Late Contracts) - 2022 Calendar Year
Additional Information and data supporting the 2022 Prompt Contracting Report
https://www.osc.ny.gov/files/state-agencies/contracts/2022/pdf/pcl-state-agency-data-A2-2022.pdfPrompt Contracting Information Provided by State Agencies (Percentage of Late Contracts) - 2020 Calendar Year
Additional information and data supporting the 2020 Prompt Contracting Report.
https://www.osc.ny.gov/files/state-agencies/contracts/2020/pdf/pcl-state-agency-data-A2-2020.pdfAIM and AIM-Related Payments and Payment Months by Municipality - December 2019 through May 2022
AIM and AIM-Related Payments and Payment Months by Municipality - December 2019 through May 2022
https://www.osc.ny.gov/files/local-government/data/excel/aim-and-aim-related-payments-and-payment-months.xlsxMedicaid Program - Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans (2018-S-65)
The objective of this audit was to determine whether the Department of Health (Department) made improper fee-for-service (FFS) payments for certain services...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s65.pdfMedicaid Program - Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (2016-S-73)
To determine if the Department of Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-16s73.pdfCost Reporting of Programs Operated by Gateway-Longview, Inc. (2012-S-17), SED 90-Day Response
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17-SED-response.pdfCost Reporting of Program Operated by Gateway-Longview, Inc. (2012-S-17), Gateway-Longview 90-Day Response
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17-Gateway-Longview-response.pdfReporting Deferred Inflows and Outflows of Resources as Required by GASB 63 and 65
Reporting Deferred Inflows and Outflows of Resources as Required by GASB 63 and 65
https://www.osc.ny.gov/files/local-government/publications/pdf/DeferredInflowsOutflowsGASB6365.pdfDiNapoli Report Tracks MTA's Shifting Revenue Streams
… which once made up 19% of the MTA’s tax and fee revenue, only accounted for 8% in 2024 due to a real estate market …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsNew Lebanon Central School District - School District Website (S9-19-37)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … information; and annual external audit reports. Office of the State Comptroller’s (OSC’s) audit and corrective … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Letter of Authorization and Fee Agreement
All Location Service Providers must submit claims by mail. You’ll need to provide an agreement that is signed by the owner and witnessed and acknowledged by a n
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/authorization-fee-agreement.pdfComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Central Islip Union Free School District , … and the Oswego School District Public Library . “In an era of limited resources and increased accountability, it’s … balance has declined during this time frame as a result of appropriating fund balance to finance the planned …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Selected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional … (DEC). The Public Authorities Law requires ORDA to develop and implement a plan to maximize year-round utilization of its facilities for … To determine whether the New York State Olympic Regional …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practices