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DiNapoli Releases Analysis of 2023-24 Enacted State Budget

… including the state’s debt cap. For example, the Gateway Project debt (increased by $500 million, to a total … and accountability by inappropriately classifying the Gateway loan in a modified classification of state-related …

https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budget

State Agencies Bulletin No. 1787

… this bulletin is to inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide instructions for reporting transactions in Administration Pay Period 19C. … these listings will be emailed to the respective payroll offices: Members who have an OVP or Q06-Q19 balance for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1787-2019-year-end-adjustment-members-nys-legislature

State Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children

… agencies are also required to complete Family Assessment Service Plans (FASPs) for each foster child that help support … area separate from progress notes, the inability of case planners and their supervisors to sign off on progress notes … to complete and enter progress notes related to case planners' contact visits and ensure that agencies are …

https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-children

Medicaid Program – Oversight of Social Adult Day Care Programs

… managed long-term care plans to ensure social adult day care program services met program standards. The audit … Services (HCBS), which encompass Social Adult Day Care (SADC). SADC has been a covered MLTC service since … managed longterm care plans to ensure social adult day care program services met program standards …

https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programs

Churchill School and Center – Compliance With the Reimbursable Cost Manual

… the expenses reported on their annual CFRs. To be eligible for reimbursement, reported expenses must comply with Manual …

https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manual

Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)

… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … provide oversight and segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19

Cleveland Hill Union Free School District – Financial Condition (2013M-272)

… the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272

Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)

… to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately 1,600 residents. The … overly conservative budgeting practices have resulted in the Town continuing to maintain excessive unexpended surplus fund balances in all four major operating funds. Specifically, at fiscal …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209

UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual

… costs $3,164 in unsupported OTPS costs, including leased property and rental equipment $2,157 in bonus payment compensation that …

https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manual

County Medicaid Costs

… that shifts costs associated with the Family Health Plus Program from the counties to the State over the next two years. Family Health Plus provides health insurance for adults who do not have … reflect prospective changes in funding for Family Health Plus or any other specific programs. Annual average growth …

https://www.osc.ny.gov/local-government/publications/county-medicaid-costs

COVID-19 Relief Program Tracker

… the SFY 2022-23 Enacted Budget for art and cultural needs outside of New York City. $200 million added in the SFY …

https://www.osc.ny.gov/reports/covid-relief-program-tracker

New York State Rent Relief Funding: Spotlight on New York City

… Program funding through June 2021. With low-income rent-burdened households as a measure, more than 1 million … of the COVID-19 pandemic, with nearly 15 percent behind on rent payments at the end of June. 1 Households in New York … State, have an even greater share of residents behind on rent. New York City not only houses the majority of the …

https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-city

Opinion 92-26

… -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a county outside the City of New York must be raised in the first instance as a county charge, and only those expenses that are specifically …

https://www.osc.ny.gov/legal-opinions/opinion-92-26

Opinion 2000-23

… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the entitlement to a salary increase by a village chief of police pursuant to General Municipal Law …

https://www.osc.ny.gov/legal-opinions/opinion-2000-23

Selected Management and Operations Practices

… supported. Background NYPA began Energy Efficiency (EE) programs for its government customers in New York City … 1994. As of April 9, 2015, NYPA financed $1.8 billion in EE projects, which it claims will produce savings of $103.3 … and reported savings of $44.8 million. Key Finding EE savings in NYPA’s April 9, 2015 report were not always …

https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practices

State Comptroller DiNapoli Releases Audits

… Thomas P. DiNapoli announced today the following audits have been issued. New York State Health Insurance Program … manuals. In a follow-up, auditors found that MTA officials have made progress in addressing the issues identified in the … tax amount collected annually. Taxable online sales have been rising with an acceleration of such sales during …

https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits

DiNapoli: NYC Budget Benefiting From Strong Economy

… for fiscal year 2016, but the surplus will likely grow as tax collections are higher than expected amid a strong … on current revenue trends. Personal income and real estate tax collections have been strong so far this year, although business tax collections have been weaker. The budget includes $1.5 …

https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economy

Comptroller DiNapoli Releases Municipal Audits

… today announced his office completed audits of the Afton Hose Company Emergency Squad , Town of Hampton , Town of … money is being spent appropriately and effectively.” Afton Hose Company Emergency Squad – Internal Controls Over … today announced his office completed audits of the Afton Hose Company Emergency Squad Town of Hampton Town of Hopewell …

https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-audits