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Review of the Financial Plan of the City of New York - March 2012
In June 2011, New York City projected a balanced budget for FY 2012 but a large budget gap of $4.6 billion in FY 2013, and even larger gaps in subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2012.pdfCentral New York Regional Market Authority – Financial Condition (2024-18)
Determine whether the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future capital and operational needs.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/central-new-york-regional-market-authority-2024-18.pdfVillage of Clayton – Claims Auditing (2021M-81)
Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clayton-2021-81.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7) 180-Day Response
To determine whether the New York City Department of Education is providing a safe and healthy environment that is Americans with Disabilities Act compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7-response.pdfState Fiscal Year 2020-21 Enacted Budget: Budgeting in a Time of Crisis - April 2020
The fiscal impacts of the COVID-19 pandemic will be with us for some time. Significant losses of State tax revenues are likely to extend into State Fiscal Year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2020-21.pdfControls Over Cash Advance Accounts (2014-S-65), 90-Day Response
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65-response.pdfControls Over Cash Advance Accounts (2014-S-65)
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65.pdfInventory Controls
To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s17.pdfState Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… were arrested Friday for allegedly giving false pay stubs to "boost" their family income to qualify for mortgage loans from KeyBank and Citizens Bank, according to an investigation by State Comptroller Thomas P. DiNapoli, …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… Health (DOH) over a period of more than six years resulted in over $700 million in overpayments for ineligible members and $2.8 billion for … led to unsatisfactory long-term care for eligible patients in need,” said State Comptroller DiNapoli. “I urge DOH to …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsOpinion 92-9
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … ask whether General Municipal Law, §72-o authorizes a fire district to reimburse a volunteer firefighter for expenses … judicial supervision (see Wiseman v American Motors Sales Corp , 103 AD2d 230, 479 NYS2d 528; Spector v Antenna and …
https://www.osc.ny.gov/legal-opinions/opinion-92-9XIV.13.A Overview – XIV. Special Procedures
… New York State Finance Law §179- f requires the State to pay … Interest . Guide to Financial Operations REV. 12/07/2018 … New York State Finance Law 179 f requires the State to pay …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewGuide to Financial Operations
… The New York State Guide to Financial Operations (GFO) acts as a reference source for … for State agencies using the SFS as well as traditional legacy financial management systems where applicable. Subscribe to GFO Updates … The New York State Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfoDiNapoli: School District Tax Levy Cap at 2%
… Factors Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentI.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations (GFO) acts as a reference source for … as well as traditional legacy financial management systems where applicable. It also includes information regarding the related financial transactions as well as links to core SFS documentation on the SFS Coach site at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsOpinion 94-31
Whether a village and the union representing its employees may provide in a collective bargaining agreement for employees annually to receive cash in exchange for one week of vacation credit accrued during that year
https://www.osc.ny.gov/legal-opinions/opinion-94-31State Agencies Bulletin No. 2214
… of this bulletin is to inform agencies of the procedures for reporting Line Number changes and to explain how chart field strings will be charged for the fiscal year 2024-2025. Affected Employees: Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025Orleans County – Court and Trust Funds (2024-C&T-6)
… through November 1, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then … made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … manner. 1 Security interest in property filed to ensure payment for contracted services rendered on the property. 2 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6DiNapoli: School District Tax Levy Cap at 2%
… capped at 2% for the fourth year in a row, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentDiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State … on the need for greater transparency and accountability in budgeting for the use of federal relief funds. The full …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-business