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Local Government – 2022 Financial Condition Report
… represent 23 percent ($5.8 billion) of total revenue. State aid, despite some temporary reductions in LFY 2020 … of revenue. School districts are the most dependent on State aid, as it represents almost 38 percent ($16.5 billion) … rate of inflation, with some exceptions, though each local government’s tax cap calculation involves a multi-step …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows … in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers to when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… need to be designed to function while still allowing services to continue running. Coastal flooding caused by storm surge can cause severe … the New York City area in October 2012 causing significant coastal flooding and approximately $5 billion in damage to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Municipal & School Audits
… audited these claims. The treasurer paid 18 claims for health insurance reimbursements and credit card purchases totaling …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… of Social Services, the Department of Homeless Services (DHS) is responsible for providing transitional housing and … improvement projects. At the time of the initial audit, DHS’ capital budget totaled about $84 million. That audit, issued in August 2020, found that DHS lacked the necessary controls over its homeless shelter …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsIX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… The procedures that follow pertain to the refund or return of … funds to the US HHS due to: Excessive cash balances on deposit that are not needed for program purposes; Unspent … excess cash from a previous federal payment or adjustment. Under no circumstances should a refund be paid to the federal …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsPreferred Source Contracting
… Purpose To determine how State agencies and facilitating agencies are … work is being completed by disabled workers. NYSID’s own Quality Management Program does not provide adequate …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingLinkNYC Program Revenues and Monitoring
… offer free, high-speed Internet access as well as free phone service; a touchscreen tablet interface to access City services, including 911 emergency and NYC311; free cell phone charging; and digital advertising and public … force and effect as a PPT. Links were to be built at no cost to the City and were projected to generate over $500 …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… and emotionally. Part of that recovery is a reckoning with how we responded to it. My office’s recent audit examines … some other states. It had to hire temporary employees to do the surveys because it was understaffed. When DOH did get … to support health and safety inspections at nursing homes. I am urging our congressional representatives to support this …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceOversight of the Home Delivered Meals Program
… Objective To determine whether the New York City Department for the Aging (DFTA) effectively oversees the provision of … over 1.76 million seniors residing in the City, and this number is expected to increase to 1.86 million by 2040. … any issues that arise. These case managers are required to contact their clients at least once every 2 months to check …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… The New York Power Authority (NYPA) has failed to install …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleOversight of New York State Forest Tax Programs
… is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately … those properties through July 2021. About the Program New York State’s land area of 30.2 million acres comprises … both healthy forests and a stable forest economy, in 1974 New York enacted Real Property Tax Law 480a – a tax incentive …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsDiNapoli Announces State Contract & Payment Actions For March 2014
… their money. The independent audits ensure payments are free from fraud, waste and improprieties. The Comptroller’s … Parkway in the Bronx. Approved three Office of General Services’ contracts for an upgrade to the Corning Tower … Legal Services NYC for free civil legal services to 1,000 low income residents. Approved an $865,000 OTDA contract to …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014Opinion 88-7
… not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current position of this … of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance Law, §165.00 …
https://www.osc.ny.gov/legal-opinions/opinion-88-7DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… education sector that attracts students and investment to our colleges and universities, which benefits our state … diverse, and nurture a spirit of innovation and community in their students.” Falling Enrollment and Looming Enrollment … withdrawals, or “stop-outs”, and declines in the upward transfer of community college students to higher degree …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… staff’s ability to properly assess the physical and mental health of youth at intake as physical altercations, illegal … of at least one required screening having been completed. Medical admission checklists were missing, along with …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… in 1955 by the Limited Profit Housing Act to provide affordable rental and cooperative (co-op) housing to … under certain conditions. DHCR works with owners as they near the end of their 20-year affordability requirements to … State’s commitment to increase and preserve the number of affordable housing opportunities for its residents, HCR makes …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… in business and property tax collections. But potential policy changes on the federal level creates uncertainty for … in FY 2025, and less than $100 million total during FY 2026 and 2027. The Savings Program reduced the city-funded … by $436 million in FY 2025 and by $59 million in FY 2026. However, based on recent trends, the city could save …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… New York State Comptroller Thomas P. DiNapoli today announced … greenhouse gas (GHG) emissions and helping safeguard the New York Common Retirement Fund’s (Fund) long-term … resources. As a result of the agreements, the Fund, which owns shares in each company with respective values of $5.9 …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… picture of what maternal health care looks like. In California, collecting and making maternal morbidity data … published in an online dashboard accessible to the public. California has a maternal mortality rate half that of New … community-based organizations and other stakeholders. Like California, New York’s system should collect information that …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dying