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Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… funds from the Millennium revolving loan program (Program) in accordance with established policy guidelines (guidelines) … officials did not award all funds from the Program in accordance with established guidelines and did not ensure … disagreed with certain findings and recommendations in our report. Appendix C includes our comments on the issues …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingControls Over Selected Expenditures (Follow-Up)
… awards grants to VAPs that serve crime victims and assists sexual assault survivors by directly reimbursing State-licensed … Direct Reimbursement Program is designed to ensure that sexual assault survivors are not billed for FRE services. Our …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followOpinion 89-19
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … provides: The clerks of the appellate divisions of the supreme court and the clerk of the court of appeals are … otherwise precluded by Federal law (see L 1978 ch 473, §2, eff July 11, 1978; Romano v Perales , 110 AD2d 1028, 488 …
https://www.osc.ny.gov/legal-opinions/opinion-89-19City of Long Beach – Budget Review (B24-7-4)
… Review our recommendations before the budget is adopted. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Approved State Contracts and Payments
… Budget $545,000 with Fried Frank Harris Shriver & Jacobson LLP for multi-agency legal services related to investigations … $275,000 with Fried Frank Harris Shriver & Jacobson LLP for multi-agency legal services related to investigations … $179,000 with Fried Frank Harris Shriver & Jacobson LLP for multi-agency legal services contract related to …
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-paymentsApproved State Contracts and Payments
… authorities valued at $1.39 billion and approved nearly 1.9 million payments worth more than $8.8 billion. The office … bridge repairs to the Bronx River Parkway over Morris Park Ave. and 180th Street, Bronx County. $7.4 million with … Corp. for bridge replacements on I-290 between NY 384 and NY 425 in the Tonawanda, Erie County. Major …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsDiNapoli: School District Tax Levy Cap at 2%
… today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New … allow school districts and municipalities to override the cap. DiNapoli’s office calculated the inflation factor at … to rise.” The 2% allowable levy growth affects the tax cap calculations for 675 school districts and 10 cities with …
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
… reflect higher economic and employment growth in 2024. For 2025, DOB now projects stronger employment gains both … 2027-28. Major provisions of federal and state tax law are scheduled to sunset during the Financial Plan period, which … and Dec. 31, 2027, respectively. At the federal level, the scheduled expiration of the Tax Cuts and Jobs Act at the end …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… New York State Comptroller Thomas P. DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v. DiNapoli, which … New York State Comptroller Thomas P DiNapoli today applauded the unanimous Court of Appeals decision in …
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
… (IFB). • The procurement was advertised in the Contract Reporter, and in addition, other applicable media (when … current NYS Worker’s Compensation and Disability Insurance coverage Additional documentation, as required Process 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
… ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) … the Program The Acts help ensure that the operators of motor vehicles driven in New York State possess adequate …
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
… Is My Municipality in Fiscal Stress Addressing a Current Budget Deficit Budgeting in Future Years Cash Flow Management Strategies …
https://www.osc.ny.gov/local-government/financial-toolkitFederal Balance of Payments – Federal Funding and New York
… In a tradition started by the late Senator Daniel Patrick Moynihan, the Office of the State Comptroller conducts an analysis examining the balance of payments between the individual states and the … In a tradition started by the late Senator Daniel Patrick Moynihan the Office of the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… of the four recommendations included in our initial audit report, Pandemic Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About the Program The Office for People … of the four recommendations included in our initial audit report Office for People with Developmental Disabilities …
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)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … To determine the extent of implementation of the two recommendations included in our …
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.pdf