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NYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… June 30, 2015, NYSARC reported approximately $61.8 million in reimbursable costs for the SED cost-based programs. During … fiscal years ended June 30, 2015, we identified $1,311,070 in reported costs that did not comply with the RCM’s … be disallowed. These ineligible costs included $791,114 in personal service costs and $519,956 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualCohoes City School District – Medicaid Reimbursements (2022M-107)
… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Town of Amenia – Leave Accruals (2013M-361)
… employees were receiving the amount of compensation and leave accruals approved by the Board for the period January … found that employees were compensated accurately. However, leave accrual records were not properly maintained. We tested the leave time used by all six highway department employees for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361CUNY Bulletin No. CU-772
… Purpose: The purpose of this bulletin is to inform CUNY agencies of the salary step … employee’s payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. … The purpose of this bulletin is to inform CUNY agencies of the salary step …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-772-cuny-dc37-custodial-supervisor-step-implementationDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… across New York aren’t getting the timely data they need to help them prevent suicides, according to an audit released today by State Comptroller Thomas P. … in oversight and data-sharing have left the state unable to measure whether these efforts are reducing suicide deaths, …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateNew York Farms and Farmland Decrease at a Higher Rate Than Nationally in 2025
… According to data released by the U.S. Department of Agriculture in February 2026, New York lost 500 farms and 100,000 acres of farmland … Source: OSC compiled data from the U.S. Department of Agriculture, … According to data released by the US Department of Agriculture in February 2026 New York lost 500 farms and …
https://www.osc.ny.gov/reports/new-york-farms-and-farmland-decrease-higher-rate-nationally-2025OSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.pdfFiscal Stress Monitoring System – 2022-23 School Districts in Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 12/29/2023) from ST-3 reports submitted by school districts to the State Education Department.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-stressed.pdfLocal Sales Tax Collections Improve in 2015
Total local sales tax collections in New York State grew by $552 million, or 3.6 percent, from 2014 to 2015 This was stronger than the 3.0 percent increase
https://www.osc.ny.gov/files/local-government/publications/pdf/salestaxcollections0216.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2021-22 through 2023-24
The Office of the State Comptroller (OSC) estimates that the State’s tax revenues will increase by 22.2 percent or $18.3 billion in SFY 2021-22 from the previous year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursement-21-24.pdfKids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33) 180-Day Response
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s33-response.pdfDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… Syracuse and Newburgh are the latest signs of the need to spend more on water delivery systems. The Executive Budget … and capital plans; establishing legal capital reserve funds when appropriate; and keeping taxpayers informed about …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingDiNapoli: Local Sales Tax Growth Slows
… Essex and Lewis counties increased their tax rates from 3.75 percent to 4 percent, while St. Lawrence County increased …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsDiNapoli: School District Tax Levy Cap to Remain at Two Percent
… by State Comptroller Thomas P. DiNapoli. This 2 percent cap affects the tax cap calculations for 676 school districts as well as 10 … of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local governments and school …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentDiNapoli: External Risks Threaten NYC Budget
… risks, it has record reserves to use if needed and Mayor de Blasio plans to expand the citywide savings program to … percent of its budget. The budgetary impact will depend on how the executive order is implemented, the role of Congress, … Trust, which now has a balance of $4 billion. Mayor de Blasio has indicated that the city will continue to expand …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetOpinion 92-51
… for reimbursement is public or private. December 28, 1992 Samuel J. Nasca, Chairman City of Hornell Industrial …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 93-18
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority to require … referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- Towns (circumstances … requiring referendum on service award program) FIRE PROTECTION DISTRICTS -- Service Award Program …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 2002-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting … You ask whether the cost of expenses for street lighting in a town and for maintaining …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… will bring detoxification and outpatient substance use disorder services to Clinton, Essex and Franklin counties. … in annual funding to create adolescent substance use disorder clubhouses in seven regions across the state. The …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… deep: employment in New York declined by nearly 2 million jobs from February to April 2020. New data released by the State Department of Labor show less than half of the jobs lost during that time have been recovered, and employment is still more than 1 million jobs below its pre-pandemic levels. In February 2021, total …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021