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IX.12.C State Responsibility – IX. Federal Grants
… covered programs to the attention of OSC and DOB CMIA staff as quickly as possible; Help analyze the CMIA … with Treasury Department or other federal agency CMIA staff. Most of New York State’s CMIA interest liabilities are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityDiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… New York City projects a surplus of nearly $4.2 billion in FY … policies present the greatest and most imminent risk to New York City’s financial outlook. The city faces the … savings, which will provide added budgetary flexibility." New York City’s Financial Plan, released in June, anticipates …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetSelected Programs to Assist Businesses in New York City (2022-N-1)
To determine whether the New York City Department of Small Business Services provided available services under the Energy Cost Savings Program and the Business Preparedness and Resiliency Program, and whether Small Business Advocates and Compliance Advisors provided services to assist businesses ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n1.pdfOpinion 99-10
… connotes the estimated period over which a particular asset is reasonably expected to be useful (see Cohn v U.S. , 259 F2d 371; "Government Fixed Asset Inventory Systems: Establishing, Maintaining and … (see "Government Fixed Asset Inventory Systems", id ., p 32; Memorandum to the Governor by the Office of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… FIGURE 2 – Ridership and Farebox Revenue Change, 2019 vs. 2020 Sources: National Transit Database; OSC analysis … Miles and Revenue Hours, Subway and Bus, April 2019 vs. April 2022 Sources: National Transit Database; OSC … 4 – Change in Subway and Bus Operating Expenses, 2019 vs. 2020 Sources: National Transit Database; OSC analysis The …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaComptroller DiNapoli Releases Municipal Audits
… Walden Fire District , Westerlo Volunteer Fire Company , West Nyack Fire District and the Town of York . “In … reviewing and approving claims before payments are made. West Nyack Fire District – Claims Processing (Rockland … Walden Fire District Westerlo Volunteer Fire Company West Nyack Fire District and the Town of York …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… DiNapoli on Saturday (10/12) on the the importance of the NY ABLE program and efforts by his office to increase access … A Better Life Experience savings program, better known as NY ABLE. The program helps individuals with disabilities to … are generally limited to $2,000 in assets. The NY ABLE program accounts allow eligible individuals with …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryOpinion 88-62
… landfills and other solid waste disposal facilities (see Environmental Conservation Law, §27-0701[2]). The operation … by rules and regulations promulgated by the Department of Environmental Conservation (see Environmental Conservation … expanded to include generally, among other things: a site investigation, consisting of hydrogeologic, explosive gas, …
https://www.osc.ny.gov/legal-opinions/opinion-88-62State Agencies Bulletin No. 421
… Purpose To explain the use of the new Earnings Code LOM (Location Other Amount) … Administrative Agencies Background Agreements with various unions in New York State provide for additional compensation … Designated Management Confidential (M/C) in Monroe County on March 31, 1985 receive $200. Employees represented by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-paySayville Union Free School District - Purchasing (2019M-69)
… a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do … may not be procuring goods and services as intended by the Board. Key Recommendations Review and update purchasing … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… 2024. We expanded our audit period through August 7, 2024 to conduct a walkthrough at the District. Understanding the Audit Area A … life of more than one year. It can include everything from furniture, computer equipment, vehicles and machinery to … and account for all of the Districts capital assets As a result the District has an increased risk that its capital …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… audit report, Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Report 2012-S-163). Background The … reimburses outpatient services according to the Ambulatory Patient Groups (APG) payment methodology, which is based on patient condition and complexity of service. The Department …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… effectively oversaw localities' efforts to coordinate veterans' health care benefits provided through Medicaid and the U.S. Department of Veterans Affairs (VA). The audit covers the period April 1, … Background Many of New York's Medicaid recipients are veterans. During the five-year period ending March 31, 2013, …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsUse of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its intended purpose. Background In 1985, the New … To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-fundsDiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… Fund (Fund) will restrict investments in 21 shale oil and gas producing companies, including Pioneer Natural Resources … the Fund’s investment portfolio to net zero greenhouse gas emissions by 2040 . “As market forces and new policies … and dynamic future,” DiNapoli said. “The shale oil and gas industry faces numerous obstacles going forward that pose …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesTotal Spending – 2021 Financial Condition Report
… Spending generally reflects the State’s program priorities. Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State spending, which includes spending from federal funds, is … Comparing spending to revenue provides an indication of the States …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… Spending generally reflects the State’s program priorities. Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State spending, which includes spending from federal funds, is … Comparing spending to revenue provides an indication of the States …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingLanguage Access Services (Follow-Up)
… cards, vehicle titles, and vehicle registrations; conducts road tests; monitors driver training; and performs … who act as agents of the DMV pursuant to Vehicle and Traffic Law Title 2, Article 2, Section 205 (Vehicle and Traffic Law). Counties are not subject to the Language Access …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followOpinion 92-44
… OFFICERS AND EMPLOYEES -- Compensation (fringe benefits for police chief pursuant to General Municipal Law, §207-m) … exclusive of fringe benefits (see, e.g., Phaneuf v City of Plattsburgh , 84 Misc 2d 70, 376 NYS2d 781, affd 50 AD2d 614, … legislative intent is evident, the word "compensation", for municipal law purposes, has been held generally to mean …
https://www.osc.ny.gov/legal-opinions/opinion-92-44New York Local Government Assistance Corporation
… *The Corporation has fulfilled its mission and, per Section … ( [email protected] ) Mission Statement Created on June 11, 1990, the New York Local Government Assistance … New York Local Government Assistance Corporation (“LGAC”) was created in 1990 to provide a means for the State to …
https://www.osc.ny.gov/debt/lgac