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State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… laid out earlier this year on public and mental health, childcare subsidies, employment, safety, housing programs, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementElementary and Secondary Education – 2022 Financial Condition Report
… Aid Continues to Support New York Schools According to the Division of the Budget, schools have received or are slated to receive … year for which data are available, New York State led all states in per-pupil disbursements for public elementary …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… York State Comptroller DiNapoli today released an economic profile of the Mid-Hudson region. The region’s proximity to … 2016. Read the Special Report: Mid-Hudson Region Economic Profile , or go to: … York State Comptroller DiNapoli today released an economic profile of the MidHudson region …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionState Agencies Bulletin No. 702
… provide agencies with information and procedures regarding the calculation of affected employees’ salaries. Affected … bargaining units with different raise percentages in the fiscal year in which the movement occurred Effective … salaries of Executive Branch agency employees until all are completed. Overpayments resulting from salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsDiNapoli Announces Latest Fiscal Stress Scores
… Monitoring System has designated 25 municipalities across the state as fiscally stressed . This year's list, which includes ten counties, six cities and nine towns, … with fiscal years ending on Dec. 31, 2017. In New York, all counties and towns, 44 cities and 10 villages have a …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases State Audits
… An initial audit issued in October 2013, examined whether the fellowship leaves granted instructional staff were … awarded for authorized purposes and in compliance with all applicable requirements. Although most of the fellowship … determined that Davis Ethical likely fabricated nearly all of the improper claims. After an investigation, the …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsVillage of Churchville – Financial Management (2025M-128)
… over time. Fund balance should be effectively managed to ensure financial stability, maintain essential services … operating funds is an important financial consideration for village officials, because it is available for … did not always provide targeted funding levels or address how or when reserves would be funded, used or replenished. …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… New York City, New York state and the Metropolitan Transportation Authority all need additional federal aid to mitigate the impact of the COVID-19 pandemic … New York City New York state and the Metropolitan Transportation Authority all need additional …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesState Agencies Bulletin No. 868
… (1) Form W-2. Employees who worked in more than one (1) company will receive a Form W-2 for each company. Workers’ Compensation taxable supplemental payments … UTA Uniform/Tool Allowance. EXP Taxable Expense. This code is used for payments of “lieu of expenses,” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008State Agencies Bulletin No. 2439
… Purpose: The purpose of this bulletin is to inform agencies of the … (Institution). Eligibility Criteria: AUT Eligibility: All Executive Agency employees with service at an Authority … appointment to a New York State position. MND Eligibility: All Executive Agency employees with a break of over one year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2439-new-reason-codes-aut-authority-service-and-mnd-mend-over-year-breakDiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… care programs are cut by Washington, making it harder for the largest public health system in the country to reach its … In FY 2025, Medicare and Medicaid patients made up 84% of all H+H hospital discharges and 62% of all outpatient visits. DiNapoli’s report found that H+H …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… $48,000 in deposits and $40,560 in withdrawals in the health reimbursement account were never recorded in the …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Cazenovia Central School District – Financial Condition (2015M-327)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, … three schools with approximately 1,500 students and is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Health: … discrimination against individuals with a disability in all programs, activities, and services of public entities, … that essentially creates a single repository of links to all State agency and authority financial literacy information …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… the costs reported by Franziska Racker Centers, Inc. dba Racker (Racker) on its Consolidated Fiscal Report (CFR) … whether the costs reported by Franziska Racker Centers Inc dba Racker on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… Objective To determine whether NY State of Health (NYSOH, New York’s online health plan … To determine whether NY State of Health NYSOH New Yorks online health plan …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthLong Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, … Background The New York State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the … Long Island Workforce Housing Act 2015MR4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4DiNapoli Releases Executive Budget Report
… Budget proposes to continue circumventing the state’s debt cap by utilizing a loophole in the Debt Reform Act for …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportXVI.3.K Interim Reporting – XVI. Financial Reporting
… Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, … unchanged from those existing at the date of the latest annual statements. Uncertainties that could affect the … of Revenues, Expenditures and Changes in Fund Balances, for the governmental funds only, on an interim basis. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. (Little Meadows) on its … reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to … To determine whether the costs reported by Little Meadows Early Childhood Center Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manual