Search
New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2022
This report, the eighth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2022.pdfNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
This report, the ninth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2023.pdfComptroller DiNapoli Releases State Audits
… and pass 100 percent of the value of the agreements on to the prescription drug program run by the Department of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsDiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… sales tax collections grew by 21.1%, or $901 million, in the first quarter of 2022 compared to the same period last … partially driven by inflation, which hit a 40-year-high in March. “Local sales tax collections continue to come in strong. While local governments are collecting more, they …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… 949 disbursements totaling $2 million that included vehicle and equipment parts and solvents, reimbursements to … The Board approved 47 disbursements totaling $9,769 for vehicle parts that were not compatible with any Town vehicles …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementHamburg Central School District – Capital Project (2014M-129)
… 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is governed by a Board of Education which comprises seven elected members. … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129DiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… The percentage of school districts initially planning to override New York’s property tax cap in 2016-17 has nearly doubled when compared to last year, … left some districts with limited options. As school budget planning continues over the next few weeks, we may see …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capSubmitting Your Payment – Legacy Reporting
… payment for the total amount of contributions, loans and service credit purchase payments withheld from your … system used by banks. Convenient. It saves time, money and paperwork without sacrificing accuracy, reliability or … Authorization form (RS5542) with your name, bank, account number and the name of the person to be notified when the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentSelected Aspects of Discretionary Spending
… Corporation’s discretionary spending complied with its guidelines and expenses were reasonable, adequately … Corporations discretionary spending complied with its guidelines and expenses were reasonable adequately suppo …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3DiNapoli: State Needs to Improve Services for Vulnerable Adults
… hired to help these men and women are doing just that. The agency responsible for protecting them must do a better job.” Elder abuse is a problem nationwide, with 1 in 10 older adults subject to physical or … to manage basic needs. DiNapoli’s audit found lack of agency oversight and a failure to ensure providers are doing …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-state-needs-improve-services-vulnerable-adultsMedicaid Program – Oversight of Social Adult Day Care Programs
… be documented, neither the rules nor DOH specify what is considered sufficient documentation to support billing for … ability to protect Medicaid dollars from waste or abuse—is limited without detailed documentation requirements …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsThe ARC of Ulster-Greene - Compliance With the Reimbursable Cost Manual (2015-S-60)
To establish the preschool special education tuition reimbursement rates used to bill public funding sources that are supported by State aid payments
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2016-15s60.pdfReal 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 are … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the tax …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerOpinion 95-4
… of funds by the county treasurer's office; cf . In Re Ellis , 176 Misc 887, 28 NYS2d 988). However, the initial …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Town of Rensselaerville – Financial Operations (2012M-168)
… 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The … million. Key Findings The Town’s accounting records are in poor condition and do not provide an accurate portrait of its financial condition. In fact, the Town’s general fund was overstated by a total of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Oversight of Shelter Placements
… Objective To determine whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities that have the necessary services and supervision. The audit covered the … To determine whether the New York City Department of Homeless Services is …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsVendRep System Guide for Office of the State Comptroller Bureau of Contracts Users
The VendRep System is a webbased application for the creation completion certification and review of electronic versions of Vendor Responsibility Questionnaires by the vendor which are available for review by authorized New York State Contracting Entity users
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-office-state-comptroller-bureau-contracts-usersLead Contamination of State Armories
… were built with an indoor firing range (IFR), used for training purposes. The firing of weapons inside the IFR … of safety measures such as posting warning signs and training all armory employees in lead hazard awareness. ARNG … museum in a former armory building. Lead hazard awareness training was not provided to employees at three armories. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesSelected Aspects of Toll Collections
… regulations to assess and collect toll revenues for use of the Thruway. In November 2020, the Authority completed a system-wide conversion to cashless tolling, which was intended to reduce congestion, improve traffic flow, and … more than 60 days after being sent a revocation warning notice at 30 days may have also been referred to a collection …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… to our draft audit report and a corrective action plan (CAP) in response to the final audit report. These are two … in our report before it is finalized and released. Your CAP, on the other hand, tells us how you plan to correct the … your written audit response might also qualify as your CAP. Please read this information carefully. This brochure …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plans