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Capital Asset Management (Follow-Up)

… To assess the extent of implementation, as of September 2025, of the seven recommendations included in our initial audit report, Capital Asset Management ( 2022-S-32 ). About the … in capital assets, totaling $120.6 billion as of March 31, 2025, with OGS’ reporting obligation at $20 billion. …

https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-follow

Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue

The devastating job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York, necessitating borrowing from the federal government beginning in May 2020.

https://www.osc.ny.gov/files/reports/pdf/update-unemployment-insurance-trust-fund.pdf

2019-2020 Annual Report on Audits of State Agencies and Public Authorities

This annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller (OSC) from October 1, 2019 through September 30, 2020.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-19-20.pdf

DiNapoli: New York Must Do More To Reduce Maternal Deaths

… The New York State Department of Health (DOH) needs to do more to ensure maternal deaths and morbidity rates … The New York State Department of Health DOH needs to do more to ensure maternal deaths and morbidity rates decline …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deaths

DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic

… New York City’s revenues from water and sewer charges, fines and forfeitures, licenses … reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … revenues comprised an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemic

Words ‘N Motion Special Education Programs – Compliance With the Reimbursable Cost Manual

… to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed … (OTPS) costs, as follows: $62,895 in salaries and related fringe benefits for six Preschool Evaluations program staff … the limits stated in the Manual; and $885 in undocumented payroll accruals and salary expenses. Key Recommendations To …

https://www.osc.ny.gov/state-agencies/audits/2015/12/30/words-n-motion-special-education-programs-compliance-reimbursable-cost-manual

Medicaid Program: Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16)

To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16.pdf

Tax Levies and Tax Rates for 2012 and Prior Years - Supplementary Information for 2012

Explanation of Tables for Real Property Tax Levies

https://www.osc.ny.gov/files/local-government/data/pdf/narrative12.pdf

Retirement Option Election Form for Tier 3, 4, 5 and 6 Members for Designating Multiple Beneficiaries (RS6400)

To select a pension payment option when applying for retirement, Tier 3, 4, 5 and 6 members with multiple beneficiaries use form RS6400.

https://www.osc.ny.gov/files/retirement/forms/pdf/rs6400.pdf

City of Troy – Budget Review (B18-5-8)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …

https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8

The Alcott School – Compliance With the Reimbursable Cost Manual

… We audited costs that Alcott reported on its CFR for the year ended June 30, 2014. Background Alcott is an … reported costs must comply with RCM requirements. For the year ended June 30, 2014, Alcott reported about $4.3 million … education programs (Programs). Key Findings For the year ended June 30, 2014, we identified $55,969 in ineligible …

https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manual

DiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000

… State Comptroller Thomas P. DiNapoli and Cortland County District Attorney Patrick Perfetti today announced … Pharsalia Town Supervisor Dennis Brown pleaded guilty to stealing $240,000 in public funds and must now pay full restitution. The thefts were discovered …

https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000

DiNapoli Appoints Senior Budget and Policy Staff

… comptroller and Todd Scheuermann as assistant comptroller in the Division of Budget and Policy Analysis. These appointments are to fill currently … greatly enhance our existing efforts and will be critical in keeping the public informed of how the state is balancing …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staff

State Comptroller DiNapoli Releases Municipal Audits

… , Town of Carrollton , Forks Fire District #3 , City of Long Beach and the Montezuma Volunteer Fire Department . "In … district's reserve balances increased by $470,000. City of Long Beach – Budget Review (Nassau County) Significant … Batavia Town of Carrollton Forks Fire District 3 City of Long Beach and the Montezuma Volunteer Fire Department …

https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0

City of Troy – Budget Review (B22-5-7)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2023 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to … 1994 and 1995. New York State Local Finance Law requires all municipalities that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7

New York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments

… proposed by the Office of State Comptroller, allows municipalities identified as experiencing fiscal stress to be reimbursed by the state Financial Restructuring Board for Local Governments for hiring external financial advisers … financial planning. “More than ever, local government budgeting requires officials to take a long-term view of the …

https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planning

DiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs

Money in the Dedicated Highway and Bridge Trust Fund continues to be diverted for noncapital purposes leaving critical highway and bridge projects at increased risk as the state faces fiscal challenges and shrinking debt capacity according to a report by State Comptroller DiNapoli

https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debt

Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011

… payments for certain special items were reasonable in relation to the hospitals' actual purchase and acquisition … Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … (or 344 percent) more than the costs of the special items in question. We were unable to obtain supporting …

https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-through