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Collection and Use of Oil Spill Funds (Follow-Up) (2017-F-13)
To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds (2014-S-59).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f13.pdfComptroller’s Update: State Fiscal Year 2014-15 Revenue Trends through the Mid-Year, October 2014
The State ended the first half of State Fiscal Year 2014-15 in an improved cash position, due largely to unanticipated settlement revenues and tax receipts.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2014-15.pdfAnnual Report on Local Governments for Fiscal Year End 2024
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2024.
https://www.osc.ny.gov/files/local-government/publications/pdf/fye2024-annualreport.pdfAnnual Report on Local Governments for Fiscal Year End 2023
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2023.
https://www.osc.ny.gov/files/local-government/publications/pdf/fye2023-annualreport.pdfOnline Services PARIS Account Authorization
This form identifies a user for the purposes of establishing a user account in Online Services account with the New York State Office of the State Comptroller (
https://www.osc.ny.gov/files/online-services/pdf/paris-account-authorization-form.pdfState Comptroller DiNapoli Releases State Audits
… audits and examinations have been issued: New York State Canal Corp.: Infrastructure Inspection and Maintenance … audit report issued in May 2015, concluded that, while the Canal Corp. performs routine operational and reliability … audit report issued in May 2015 concluded that while the Canal Corp performs routine operational and reliability …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: School District Tax Levy Cap to Remain at Two Percent
… with fiscal years starting July 1, 2019 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentComptroller DiNapoli Releases State Audits
… Development, Compliance with the Reimbursable Cost Manual (2014-S-38) For the three fiscal years ended June 30, 2013, … $39,267 in other than personal service costs. Department of Motor Vehicles (DMV): Controls over Cash Advance Accounts … guidance given to the units that issue permits and that bill permit holders. In a follow-up report, auditors …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… given the heightened uncertainty in the economy and the prospect of even more unfavorable federal policy changes. It …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-executive-budget-addressXII.5.H Appropriate Payment Amounts – XII. Expenditures
… AND POLICIES In accordance with Article 7, Section 109 of the State Finance Law, Business Units cannot submit a … Process and Document Preparation: With the implementation of the Statewide Financial System, Business Units are no … retain and produce payment documentation to the Office of the State Comptroller in accordance with Section 3 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… New York City must plan defensively and be clear about the numbers. I commend Mayor Mamdani for speaking plainly about … a troubling trend. “For the fiscal year (FY) beginning in July 1, 2026 (FY 2027), our assessment of these budget risks …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetNew York State Fiscal Reform and Accountability Act
… of the state finance law, relating to the segregation of lump sum appropriations; and to amend the state finance law, in …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actReducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
… Medicaid Costs for Recipients With End Stage Renal Disease (Report 2015-S-14 ). Background We issued our initial … costs of recipients diagnosed with end stage renal disease (ESRD) who were eligible for, but not enrolled in … Medicaid Costs for Recipients With End Stage Renal Disease ( 2015-S-14 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followImproper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Fee-for-Service Payments … To determine the extent of implementation of the six recommendations included in our initial audit report Improper FeeforService Payments for …
https://www.osc.ny.gov/state-agencies/audits/2021/02/11/improper-fee-service-payments-services-covered-managed-care-followResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… About the Program Our initial report ( 2016-S-37 ), which was issued on June 9, 2017, … addressing the problems we identified in the initial audit report. Of the initial report’s two recommendations to NYPD, … implementation of the recommendations in our initial audit report Responsiveness to Noise Complaints Related to New York …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays Medicare premiums for individuals who … and process enrollment in the Buy-in Program. In addition, CMS automatically enrolls certain individuals. Medicaid … The objective of our initial audit report, issued November 29, 2021, was to determine if Medicaid made improper Medicare …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… Purpose To determine the extent of implementation of the one recommendation included in our initial audit report, Criminal History Background Checks … To determine the extent of implementation of the one recommendation included in our initial audit report Criminal History Background Checks …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… on behalf of 706 Medicaid recipients. One particular doctor (herein referred to as “the Doctor”) was listed as the prescriber on 31,351 (63 percent) … whether Medicaid made proper payments to Joia and the Doctor in compliance with applicable Medicaid laws and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followTown of Webb Union Free School District – Financial Management (2022M-53)
… adopted realistic budgets and properly managed fund balance in accordance with statute. Key Findings The Board … adopt realistic budgets and did not properly manage fund balance. The Board consistently overestimated appropriations … a total of $3.7 million (16 percent) and appropriated fund balance totaling $3.5 million that was not needed. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and … and collected resident district tuition for the sample of 50 students we reviewed. They also accurately recorded and … did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collections