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Opinion 88-57
… This opinion represents the views of the Office of the State Comptroller at the time it was … §198(3)(d); State Constitution, Article 1, §11: A town board, on behalf of a water district, may establish a … including a classification under which senior citizens meeting certain income criteria are charged at a reduced …
https://www.osc.ny.gov/legal-opinions/opinion-88-57VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Worksheet: Created by an agency to transfer customer AR Items from one customer to another customer. These … Created by an agency to correct or adjust customer AR Items. These transactions do not require OSC-BSAO approval in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… will not be enough to close its projected deficit of $1.6 billion starting in 2024 as pointed out by DiNapoli in … In 2019, prior to the pandemic, fare revenue stood at $6.4 billion, or 42.1%, of the MTA’s total revenue. Today, … a substantial decline in similar taxes received in fiscal year (FY) 2023. The city does not expect real estate …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… benefits worth an estimated $34 billion to $54 billion per year in 2030 and would avoid 1,500 to 3,600 premature deaths. … will cost the U.S. 1.2% of its gross domestic product per year on average. Climate change also poses a significant risk …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerChild Care Stabilization Grants
… for our communities to thrive but, according to the New York State Child Care Availability Task Force, the system’s current structure means many families cannot access or afford high-quality care, and … these benefits but could provide no further explanation on how the funds were spent. $51,517 in expenses claimed by two …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… will help New York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today … of the budget challenges facing the city. The city funded $6.2 billion in new needs in FY 2025, $5.2 billion of which … anticipates a balanced budget in FY 2026 and gaps of $4.6 billion in FY 2027, $5.8 billion in FY 2028 and $5.7 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesSaranac Central School District – Tuition Billing and Collections (2023M-90)
Determine whether Saranac Central School District (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the District.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-90.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2022
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2022
https://www.osc.ny.gov/files/local-government/data/excel/2022-school-districts.xlsxUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
Determine whether Unadilla Valley Central School District (District) officials established nonresident tuition (NRT) rates for special education students in accordance with regulations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/unadilla-valley-2022-44.pdfWest Islip Union Free School District – Financial Management (2022M-40)
Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/west-islip-2022-40.pdfWheelerville Union Free School District – Unused IT Asset Inventory (2022M-02)
Determine whether Wheelerville Union Free School District (District) officials maintained complete and accurate inventory records to safeguard unused information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wheelerville-2022-2.pdfEast Moriches Union Free School District - Financial Condition Management (2022M-1)
Determine whether the East Moriches Union Free School District’s (District’s) Board of Education (Board) and Superintendent effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-moriches-2022-01.pdfPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
Determine whether Port Chester-Rye Union Free School District (District) officials adequately managed non-student network user accounts to ensure unnecessary accounts were disabled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/port-chester-rye-2021-209.pdfRavena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
Determine whether the Ravena-Coeymans-Selkirk Central School District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ravena-coeymans-selkirk-2020-169.pdfIndian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District (District) Board of Education (Board) and District officials adequately managed the District's financial condition.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/indian-river-2022-92.pdfTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
Determine whether Tuxedo Union Free School District (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly approved and supported.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/tuxedo-2022-15.pdfSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
Determine whether the St. Regis Falls Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/st-regis-falls-2021-106.pdfMineola Union Free School District – Financial Condition Management (2021M-44)
Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) and District officials effectively manage the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/mineola-2021-44.pdfEnglish Language Learners Programs (2022-S-30)
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s30.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2023
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2023
https://www.osc.ny.gov/files/local-government/data/excel/2023-school-districts.xlsx