Search

Catskill Central School District – Financial Management (2017M-134)

… to review the District’s financial management practices for the period July 1, 2015 through March 28, 2017. … Board of Education. The District’s budgeted appropriations for the 2016-17 fiscal year totaled approximately $39.4 … was to review the Districts financial management practices for the period July 1 2015 through March 28 2017 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134

South Country Central School District – Enhanced Budget Review (B26-7-4)

… for the 2026-27 fiscal year. Background Following the South Country Central School District’s (District) October …

https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4

City of Amsterdam - Budget Review (B22-5-3)

… revenues for solid waste service charges and golf course fees that may not be sufficient. The proposed budgets for the … City’s seven collective bargaining agreements (CBAs) have expired and another two will expire at the end of 2021-22. …

https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3

City of Amsterdam – Budget Review (B24-5-5)

… benefits between the operating funds using unsupported allocation methods. The City’s proposed budget includes a tax … and make modifications as necessary. Develop an allocation plan based on detailed analysis that ensures costs allocated to each fund are directly related to its operations. …

https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5

City of Lockport – Budget Review (B21-1-9)

… an independent evaluation of the City’s proposed budget for 2022. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …

https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9

Oversight of the Early Intervention Program (2021-S-25)

To determine whether the Department of Health was effectively administering the Early Intervention Program (Program) in compliance with all applicable laws and regulations and ensuring equitable and timely access to services for children across the State.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s25.pdf

Federal Funds to New York City: Social Services Block Grant

The Social Services Block Grant (SSBG) (Assistance Listing Number 93.667), provides flexible federal funding, administered through the United States Department of Health and Human Services to states and territories to support social services for low-income households.

https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-social-services-block-grant.pdf

Federal Funds to New York City: Medicaid

Medicaid (Assistance Listing Number 93.778) is a health insurance entitlement program for low-income adults and children. Each state administers its own Medicaid program within federal guidelines, and it is jointly funded by the federal and state governments.

https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-medicaid.pdf

The New York State Dedicated Highway and Bridge Trust Fund: At a Crossroads

The creation of the Dedicated Highway and Bridge Trust Fund in 1991 reflected a recognition that critical transportation infrastructure should be funded on a consistent, reliable basis by investing resources today for the long-term good of the State.

https://www.osc.ny.gov/files/reports/pdf/new-york-state-dedicated-highway-and-bridge-trust-fund-crossroads.pdf

What to Expect from an OSC Audit

This session will familiarize you with the entire audit process: from its early stages to the final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.

https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-from-an-osc-audit-04082026.pdf

Agencies Travel Manual

The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.

https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdf

DiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments

… York State's Medicaid system made as much as $12.1 million in inappropriate payments during 2015, including $2.3 million … for dead patients and millions more for recipients who had been dropped from long term care coverage, according to an audit released today by State Comptroller Thomas P. …

https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-payments

Opinion 95-27

… has been apportioned less money than that to which it is entitled, the Commissioner may allot to the district the balance to which it is entitled. With certain exceptions, however, the … "no payments shall be barred or reduced where such payment is required as a result of a court order or judgment . . .". …

https://www.osc.ny.gov/legal-opinions/opinion-95-27

Opinion 91-9

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Requirements (mandatory referendum - curtailing powers of city board of estimate) MUNICIPAL FUNDS -- Budget … Whether section 75 of the Second Class Cities Law SCCL would permit a city …

https://www.osc.ny.gov/legal-opinions/opinion-91-9

DiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs

… Comptroller Thomas P. DiNapoli analyzes New York City’s child care services for those under the age of five, … efforts based on the greatest need. “The rising cost of child care, especially for children under five, is a major … DiNapoli said. “Governor Hochul’s recently unveiled child care expansion proposal, supported by Mayor Mamdani, is …

https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programs

DiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees

… who are the only directors up for election in 2025, bear responsibility for enabling inflated and poorly … proposal to repeal the company’s bylaw requiring a 3% ownership stake to file a shareholder derivative lawsuit against the company’s officers or directors. Tesla’s …

https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nominees

State Agencies Bulletin No. 2301

… (OT) earnings limit for Tier 6 members of the New York City Employee Retirement System (NYCERS), New York City Teachers Retirement System (NYCTRS) and the New York City Board of Education Retirement System (NYCBERS) for the … OT earnings limit for Tier 6 members of the New York City Employee Retirement System NYCERS New York City Teachers …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systems

Motor Vehicle Theft and Insurance Fraud Prevention Program

… 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source … 36A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and …

https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-program