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2020 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-funds2018 - 2019 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also … decisions audit reports and statutory reports related to state contracts …
https://www.osc.ny.gov/state-agencies/contracts/2018-2019-procurement-stewardship-act-reportProcurement and Contracting in New York
… (OSC) that the Comptroller should not approve a contract award by a public contracting entity. The Comptroller's independent review of bid protests, as well as state … Oversight of State Contracts (Last Updated August 2025) Prior Reports Calendar Year 2021 Calendar Year 2020 …
https://www.osc.ny.gov/state-agencies/contractsForms for State Agencies and Employees
… Initiative Word AC 3280‑S Request for Exception to OSC Encumbrance Policy For Programs with Multiple Grant … Report Fillable PDF AC 2772 Direct Deposit Form Guide to Completing AC-2772 Direct Deposit Form Fillable PDF … Next of Kin Affidavit Fillable PDF AC 1551 Affidavit to Support Claim of Forged Endorsement Fillable PDF AC 3300‑S …
https://www.osc.ny.gov/state-agencies/formsFinancial Condition and Outlook
… Purpose To determine the financial condition of the State University Hospital of Brooklyn (Hospital). Background The State … City's health care delivery system, providing services to communities with largely uninsured or underinsured … To determine the financial condition of the State University …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookSelected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority … the enactment of Title 12 of the Public Authorities Law to address "substandard, insanitary, deteriorated and … of Manhattan. The Authority was charged with the duty "to plan, create, coordinate, and maintain a balanced …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingOperational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow … GL User) and posted during the next batch process, Routed to OSC BSAO Workflow for additional review, or Auto Denied … agencies are reminded that all transactions are subject to all audits and must be submitted, approved and posted in …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… Objective To determine whether CVS Caremark paid claims under the … contracts with CaremarkPCS Health, L.L.C. (CVS Caremark) to administer the prescription drug program for the Empire … with the Centers for Medicare & Medicaid Services (CMS) to ensure Medicare enrollment information is accurate so …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… Objective To determine whether UnitedHealthcare Insurance Company of … (Civil Service), provides health insurance coverage to over 1.2 million active and retired State, participating … UnitedHealthcare Insurance Company of New York (United) to administer the Medical/Surgical Program of the Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsState Comptroller DiNapoli Releases Audits
… (SICG) (2016-S-90) The division awarded SICG funding to qualified recipients in accordance with its requirements. … eligibility criteria after each round of awards was issued to ensure that the SICG program would achieve its intended … $350,246 in ineligible costs the center reported to SED for reimbursement and recommend such costs be …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… and file with DTF Contractor Certification Form ST-220-TD . Agencies should direct state contractors to the DTF … can obtain more information on Publication 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to … penalty of perjury, states that the requisite (ST-220-TD) certification has been made to DTF and, to the best of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… Education Department (SED) should improve its process to investigate serious complaints against nurses and more actively monitor professional misconduct, according to an audit released today by New York State Comptroller … the influence of alcohol or physical abuse – are supposed to be completed within 42 days. DiNapoli's auditors, however, …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentDiNapoli: MTA Faces Its Greatest Challenges in Decades
… are not assured. New York City Transit has proposed a ten-year initiative with a cost of up to $40 billion to modernize the subway system, but funding has … in 2017, the lowest since at least 1991. While the weekday average rose slightly to 65.3 percent through August 2018, …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesDiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… $3.7 billion, or 4.7 percent, from the previous year to $75.6 billion, according to the year-end state cash report released today by State … declines in December and January, however, remind us to take nothing for granted. With expectations of a slowing … declined $37 billion or 47 percent from the previous year to $756 billion according to the yearend state cash report …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Opinion 92-6
… -- Powers and Duties (checking accuracy of invoices prior to approval by town officer) GENERAL MUNICIPAL LAW, … General Municipal Law if the highway superintendent were to award contracts for the repair of town highway equipment to the clerk's spouse. You ask whether a clerk in the highway …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 91-59
… -- Exempt Volunteer Firemen's Benevolent Association (need to be member of association to receive benefits); (use of money for retirement and death … of Hicksville may expend foreign fire insurance tax moneys to provide death benefits to family members of deceased …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 93-28
… STREETS AND HIGHWAYS -- Improvements (CHIPs moneys subject to section 284 agreement) SUPERINTENDENT OF HIGHWAYS -- Relations With Town Board (CHIPs moneys subject to section 284 agreement) MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 agreement) HIGHWAY LAW, §§10-c, 284: …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 93-6
… not enter into a municipal cooperation agreement pursuant to article 5-G of the General Municipal Law to receive fire protection services on behalf of a fire … Town Law, §184 provides the exclusive authority for a town to contract for fire protection services on behalf of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-6DiNapoli: Increase in Older Inmates Challenges New York's Prison System
… of inmates age 50 and over rose 46 percent from 2007 to 2016, according to a report issued today by New York State Comptroller Thomas … DiNapoli's report found that overall, such costs rose to over $380 million in 2015-16 State Fiscal Year, an … of inmates age 50 and over rose 46 percent from 2007 to 2016 according to a report issued today by New York State …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-system