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State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… in January, to bring in $15 billion for the MTA’s 2020-2024 capital program. The MTA also anticipated $14 billion in … in debt outside of the lockbox to help fund both the 2020-2024 and 2025-2029 capital programs. This non-lockbox …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsState Agencies Bulletin No. 963
To explain the extension of Military and Training Leave Benefits and Stipends and OSCs process for the Military Stipend recalculation effective January 1 2010
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/963-extension-military-and-training-leave-benefits-and-stipendsCost-Saving Ideas: Reviewing Your Revenue Collection Process
… which are collected with taxes.) Ensure that the service provider complies with statutory requirements and that proper internal controls are in place. Accept Credit Card Payments Providing residents the option to pay for fees, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processOpinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Your Membership Tier – Special 20- and 25-Year Plans
… plan election. This publication does not cover benefits for Tier 1 members or Tier 3 members covered under Article … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierArea #7 – Access Controls – Information Technology Governance
… access controls is determining what level and type of protection is appropriate for various resources (e.g., … and who needs access to those resources. The objectives of limiting access are to help ensure: Outsiders (e.g., … is effective. You should periodically compare the list of current active employees (i.e., employee master list) to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsState Comptroller DiNapoli Releases Municipal & School Audits
… which water outlets they exempted from sampling and how they would be secured, and what remedial actions were …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases State Audits
… of Health: Medicaid Program: Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a … Selected Physician (2012-S-35) Auditors found the doctor’s medical records did not meet the minimum standards to support … School provides special education programs for about 600 children between the ages of three and five years in …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Audit of the Tuition Assistance Program at Dowling College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … to the school for 2,152 students. We reviewed a sample of 125 randomly selected TAP awards paid to 123 students as … one student who had not declared a major by the beginning of her junior year. SED and HESC agree with the audit …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2016. About the Program St. Anne is an SED-approved, not-for-profit private school located in … to children with developmental disabilities. St. Anne is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B24-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2024-25 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Patient Safety Center Activities and Handling of Revenues (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Patient Safety Center Activities and Handling of Revenues … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followOpinion 89-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE BOARD -- Powers … and employees may be paid without prior audit by the board of trustees …
https://www.osc.ny.gov/legal-opinions/opinion-89-33State Agencies Bulletin No. 1544
… Purpose To explain the extension of Military and Training Leave Benefits and Stipends, and … Management/Confidential Effective Date(s) The extension of benefits is effective 01/01/17 for all eligible employees Background A Memorandum of Understanding (MOU) between each of the parties listed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1544-2017-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1631
… between each of the parties listed above and New York State has extended the Military Leave Benefits through … 12/31/18 in response to the continuing need for New York State employees in the National Guard and Reserves to be … period will be compared to the employee’s new bi-weekly State salary. If an increased amount for the Military Stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1631-2018-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1457
… Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective 01/01/16. Affected … Date(s) The extension of benefits is effective 01/01/16 for all eligible employees Background A Memorandum of … through 12/31/16 in response to the continuing need for New York State employees in the National Guard and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1457-2016-extension-military-and-training-leave-benefits-and-stipendsState Comptroller DiNapoli Statement on Death of Robert Slaughter
… "My heart goes out to Congresswoman Slaughter and her family as they mourn the death of Robert Slaughter. … together. My thoughts and prayers go out to Louise and her family." … My heart goes out to Congresswoman Slaughter and her family as they mourn the death of Robert Slaughter …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughterMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… the Federal Medicaid Drug Rebate Program (Report 2021-S-11 ). About the Program The Department of Health (DOH) … Services in exchange for state Medicaid coverage of the manufacturer’s drugs. On a quarterly basis, states are … The objective of our initial audit, issued on April 5, 2023, was to determine whether DOH took appropriate steps to …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followAccountability for Traffic Ticket Surcharges
… collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic … for processing and collecting fines and traffic ticket surcharges. Unlike fines, surcharges are … TVBs, including about $147 million generated from traffic ticket surcharges. Key Findings With the exception of about …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surcharges