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Oversight of the Home Delivered Meals Program
… food (e.g., fresh produce, whole grains, lean proteins) are public health crises that impact many seniors (adults age … maintain or improve the nutritional status of seniors who are unable to prepare meals. DFTA contracts with … DFTA pays providers for each meal, but only those that are actually delivered. In addition, clients can make …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programDiNapoli Announces State Contract & Payment Actions For March 2014
… and 5,036 payments valued at more than $7.9 million due to fraud, waste or improprieties. As the state’s chief … and improprieties. The Comptroller’s office averages 11 to 13 days for contract reviews and two days to audit payments. DiNapoli began releasing this monthly …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014Opinion 88-57
… Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). …
https://www.osc.ny.gov/legal-opinions/opinion-88-57DiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… (MTA) proposal to reduce budget gaps through 2028 by an average of $915 million annually by paying down debt raises questions on how it will find … taxes through its financial plan, despite New York City projecting a substantial decline in similar taxes …
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
New York State Comptroller Thomas P DiNapoli today announced that a coalition of 11 state and local Comptrollers and Treasurers is calling on the Environmental Protection Agency to halt the Trump administrations repeal of the Clean Power Plan
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… DiNapoli’s report anticipates $1.3 billion in additional tax revenue throughout the financial plan period, less than … non-property revenue projections may be optimistic, and tax revenues would be unlikely to close budget gaps as they …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesChild Care Stabilization Grants
… Objective To determine whether the Office of Children and Family Services has established and … our communities to thrive but, according to the New York State Child Care Availability Task Force, the system’s … have been $1.09 million (18%) less had the State Education Department’s (SED) capacity information been used. We …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsTown of Lewis – Records and Reports (2025M-17)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s office. … …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a cash receipt is … Agency operations – receipts agencies are responsible for collecting Reimbursements of accounts receivables Agency … system which accurately and systematically accounts for all revenues, receipts, resources, and property of the …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Policy References: Article 6 of the State Finance Law requires the Comptroller to classify … Preparation: The following is a comprehensive list of those funds included in the New York State reporting entity, organized under GAAP*, as of April 1, 2024: * For a listing of funds under the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrProcurement Practices
… among other questionable transactions. Buffalo agrees with most of our concerns and has indicated it will make …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… in our initial audit report, Collection of Special Hauling and Divisible Load Overweight Permit Fees (Report 2014-S-52 … is responsible for regulating the movement of oversize and overweight vehicles and loads on the State highway system through a permitting …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… Staten Island, carrying an average of 5.4 million passengers per weekday. Transit’s Electronic Maintenance … includes Closed Circuit Television (CCTV), a TV system in which strategically placed cameras’ input is observed on monitors off site. As of May 16, 2019, Transit had installed 9,290 CCTV surveillance cameras, 1,712 …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… of the three recommendations included in our initial audit report, Registration and Enforcement of Automotive Service, … Department of Motor Vehicles (Department) is responsible for administering motor vehicle laws to promote highway … and Traffic Law outlines the Department’s responsibilities for administering the registration and licensing for certain …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followNursing Home Surveillance (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Nursing Home Surveillance ( … of Health (Department) oversees nursing home facilities in New York State through its Division of Nursing Homes and … Centers for Medicare and Medicaid Services (CMS) in monitoring quality of care in nursing homes. The Division …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followDiNapoli: NYC Tax Collections Stronger Than Anticipated
… billion in FY 2022 and $3.2 billion in FY 2023. The gaps for fiscal years 2021 and 2022 are about $600 million larger … of unanticipated tax revenues. The budget projections for fiscal years 2020 through 2023 include a general reserve … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… extent of implementation of the two recommendations made in our audit report, Overpayments for Services Also Covered … Many of the State’s Medicaid recipients are also enrolled in Medicare Part B, which provides supplementary medical … fees, and medical supplies. For individuals enrolled in both Medicaid and Medicare, Medicare is generally the …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followDiNapoli Releases January State Cash Report
… New York state collected $126.6 billion in receipts from April through January, which was $582.3 … according to the monthly state cash report issued today by New York State Comptroller Thomas P. DiNapoli. The state … DiNapoli has created several tools to allow the public to better track government spending, contracts and …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportDiNapoli: New York State Fourth Nationwide in Credit Card Debt
… Although credit card debt declined significantly in the state from 2008 through 2013, the trend reversed in 2014 as per capita balances rose by … Bureau provides advice and resources to help consumers deal with issues related to credit cards and other personal …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtState Comptroller DiNapoli Releases Municipal Audits
… Town of Brunswick – Justice Court (Rensselaer County) Case files were properly maintained with all supporting …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits