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DiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… 2025 to $2.34 billion, largely as a result of stronger tax revenue projections and a reduction in the cost of providing … seekers, which will help balance its $116.9 billion FY 2026 budget, according to a report released today by State … in prepayments for FY 2026, the city added $2 billion in revenue and reduced projected asylum seeker spending by $1.4 …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeDiNapoli Announces Latest Fiscal Stress Scores
… A total of 23 local governments in New York state were designated in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, with increases in each … Fiscal Stress Monitoring System Finds Increase in Entities Designated in Stress …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Announces Latest Fiscal Stress Scores
… the same as a year ago, according to a report released today by State Comptroller Thomas P. DiNapoli. These … System (FSMS) scores, including eight that were released today. “The number of local governments designated in fiscal … excluding New York City twice a year. The scores announced today are for local governments operating on a calendar year …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Upstate Bus Services Needs Better On-Time Performance
… examine their metrics, identify where performance is falling short and understand the causes of buses arriving too …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performanceOpinion 88-11
… village officials, will result in the best price or the most beneficial terms for the village ( Merritt v Gallagher , …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Opinion 89-50
… County , 28 NY2d 80, 320 NYS2d 29; Denihan Enterprises v O'Dwyer , 302 NY 451; Rodrigues v Town of Beekman , 120 AD2d … ( Radinsky v City of New York , 133 NYS2d 540; O'Brien v Mayor, Etc. of the City of New York , 25 Misc 219, 55 … principles were summarized as follows in Tuffley v City of Syracuse , 82 AD2d 110, 442 NYS2d 327: As a general rule no …
https://www.osc.ny.gov/legal-opinions/opinion-89-50State Comptroller DiNapoli Releases Audits
… drug is an outpatient drug (other than a vaccine) that is usually administered by a health care … $5,536,537 in actual and potential overpayments for the cost of physician-administered drugs during the audit period. … A physician-administered drug is a drug, other than a vaccine, that is typically administered by a health care …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… provided, Information technology (IT) assets were accessed for appropriate purposes, and IT controls over BOCES’ network … assess computer usage to confirm IT assets were used for appropriate purposes or establish adequate controls to … provided information technology IT assets were accessed for appropriate purposes and IT controls over BOCES network …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologySouth Glens Falls Central School District - Fund Balance (2018M-90)
… reduce District property taxes. Correct accounting records for misclassifications, and accurately report unrestricted … the reserves will be funded, the optimal funding levels for each reserve and the conditions under which reserves will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and … totaling $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … Key Findings District officials did not: Seek competition for professional services obtained from seven providers who … in 2016-17. Have required written quote documentation for purchases from 11 purchase contract vendors totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… reviewed 20 disbursements totaling $32,553 and found two cash advances totaling $1,780 did not have the proper … are maintaining detailed independent records. Ensure that cash advances are approved by the appropriate District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mOpinion 2024-1
… grant, which the City will use to complete full lead line replacements (both publicly and privately-owned portions … source of lead in the water. 7 Lead service lines and lead plumbing are more likely to be found in homes built before … Since 1986, the SDWA has prohibited the use of any pipes, plumbing fittings or fixtures in the installation or repair …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
Determine whether the District applied for all transportation State aid for new bus acquisitions.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrisville-2020-48.pdfNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-wheatfield-2019-227.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - West Seneca School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-school.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - North Syracuse School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/north-syracuse-school.pdfReport on the State Fiscal Year 2023-24 Executive Budget
The Executive Budget for SFY 2023-24 totals $227 billion, and DOB projects shortfalls in revenues and increases in spending, particularly in Medicaid and school aid, over the financial plan period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2023-24.pdfDisruption to Special Education Services: Closing the Gap on Learning Loss from COVID-19
New York students with disabilities lost partial or full special education services because of school shutdowns and the shift to remote learning during the pandemic, likely exacerbating pre-existing achievement gaps.
https://www.osc.ny.gov/files/reports/pdf/special-education-report.pdfOversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdf