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Controls Over Selected Expenditures (Follow-Up)
… directly reimbursing State-licensed providers for forensic rape examination (FRE) services. The FRE Direct Reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followOpinion 89-19
… as agents for the State. Each is a part of and the local arm of the single State administrative agency. Determinative … concluded that the county should not be treated as an arm of the State for Eleventh Amendment purposes. Although …
https://www.osc.ny.gov/legal-opinions/opinion-89-19City of Long Beach – Budget Review (B24-7-4)
… in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Approved State Contracts and Payments
… approved 1,566 contracts for state agencies and public authorities valued at $1.79 billion and approved more … Department of Economic Development $1.4 million to Icahn School of Medicine at Mount Sinai for the High Technology … with Info Link Technologies for shared access to DMV data. Public Service Commission $645,000 with Fried Frank Harris …
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-paymentsApproved State Contracts and Payments
… Area Economic Development Corporation for construction of a health-based education facility and two mixed-use buildings … maintenance in various counties, and to rehabilitate the Schenectady Rail Station, Schenectady County. Unified Court … Open Book New York . The easy-to-use website was created by DiNapoli to promote transparency in government and provide …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsDiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities … today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentDiNapoli Releases Report on SFY 2024-25 Financial Plan
… budget gaps. Spending in recent years has been driven by school aid and Medicaid; the two are forecasted to account … may alter that performance. Address spending pressures in school aid and Medicaid programs. Placing these two programs … The state’s excessive reliance on “backdoor” borrowing by public authorities continues, as total state-supported debt …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… 2009 audit of non-participating provider claims paid by United Healthcare Insurance— the State's contractor which … by the State. The Comptroller’s audits recommended that United recover the overpayments and prevent future waivers of … Court distinguished today’s decision from its 2009 charter school decision (New York Charter Schools Assn v DiNapoli) — …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… certain minimum requirements, including: • The List of Preferred Source Offerings was checked, and the Preferred Source … Quick Contracting. It is not necessary to submit the bids from the unsuccessful bidders(s). See XI.2.G Submission and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… About the Program The Acts help ensure that the operators of motor vehicles driven in New York State possess adequate … injure or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the Department of Motor Vehicles (DMV) is responsible for tracking the …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleFinancial Toolkit for Local Officials
Local government and school district leaders are faced with unprecedented challenges in the wake of the pandemic including simultaneously managing the public health response and the budgetary impacts of the financial crisis
https://www.osc.ny.gov/local-government/financial-toolkitFederal Balance of Payments – Federal Funding and New York
… individual states and the federal government. This annual report calculates how much each state remits to the federal … for the vast differences in population between states. Negative amounts indicate more tax revenues were remitted … Historically, New York has been a “donor state,” with a negative balance of payments; in the years preceding the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit … For example, individuals with IDD have a higher prevalence of comorbidities and immune dysfunction; are more susceptible …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Medicaid Program Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage Report 2022S35
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planWaiting for Special Education - June 2008
Each year in New York City, more than 100,000 public and private school children between the ages of 5 and 21 are referred to the NYC Department of Education.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2009.pdfOversight of Managed Long-Term Care Member Eligibility (Follow-Up) (2023-F-29)
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program: Oversight of Managed Long-Term Care Member Eligibility (Report 2020-S-52).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f29.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-budget-process-040324.pdfKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/kipp-troy-prep-charter-school-2024-20.pdfCity of Yonkers - Budget Review (B23-6-6)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/yonkers-city-b24-6-6.pdfImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up) (2022-F-37)
To assess the extent of implementation of the five recommendations included in our initial audit report, Improper Payments of Medicare Buy-In Premiums for Ineligible Recipients (Report 2020-S-35).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f37.pdf