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Opinion 89-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of the appellate divisions of the supreme court and the clerk of the court of appeals are entitled, upon the filing … v Merrill Lynch , 107 AD2d 902, 483 NYS2d 847 [1985]; 3 NY Jur 2d, Agency, §189, p 11). Not considered in Beaudoin , …
https://www.osc.ny.gov/legal-opinions/opinion-89-19City of Long Beach – Budget Review (B24-7-4)
… the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the … fiscal year are reasonable. Background The City, located in Nassau County, has been authorized to issue debt not to … funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Approved State Contracts and Payments
… Fried Frank Harris Shriver & Jacobson LLP for multi-agency legal services related to investigations by the U.S. Attorney … Fried Frank Harris Shriver & Jacobson LLP for multi-agency legal services related to investigations by the U.S. Attorney … bridge maintenance in Bronx and New York counties. Unified Court System $2.9 million to The Legal Aid Society for legal …
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-paymentsApproved State Contracts and Payments
… buildings in Corning. $893,000 to Buffalo Bills, Inc. for game day operations. State Education Department $4.5 million …
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 Yorks school districts and 10 cities will remain capped at 2 for the fourth year in a row according to data released today by State Comptroller Thomas P DiNapoli
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
… State Fiscal Year (SFY) 2024-25 Enacted Budget Financial Plan. DiNapoli says action is needed to align projected state … exceed growth in revenues over the course of the Financial Plan, ending in SFY 2027-28. Compared to SFY 2023-24, State … to the Rainy Day Reserve Fund in the SFY 2024-25 Financial Plan. If acted upon, that deposit would bring the total of …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… power was properly focused on billing records for State payments. … New York State Comptroller Thomas P …
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
… equipment procurements, State agencies must use the Quick Contract Boilerplate Agreement AC 3278-S and Contract … (IFB). • The procurement was advertised in the Contract Reporter, and in addition, other applicable media (when …
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
… help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are …
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
… Budgeting in Future Years Cash Flow Management Strategies … Local government and school district leaders …
https://www.osc.ny.gov/local-government/financial-toolkitFederal Balance of Payments – Federal Funding and New York
… of federal tax and spending decisions and raises questions about equity, return on taxpayer dollars, and the role of the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… served in homes and programs operated and/or certified by OPWDD, including disaster preparedness. The objectives of …
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)
… coinsurance. The objective of our initial audit, issued on September 14, 2023, was to determine whether Medicaid made improper payments on behalf of members with DOH-authorized overlapping Medicaid …
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.pdfCompliance With Special Education Regulations for the Provision of Services (Follow-Up) (2022-F-27)
To determine the extent of implementation of the five recommendations included in the initial audit report, Compliance With Special Education Regulations for the Provision of Services (Report 2018-N-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f27.pdf