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Collection of Medicaid Accounts Receivable (Follow-Up) (2013-F-2)
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report, C
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f2.pdfWorkers’ Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011 (2012-S-71)
To express an opinion on the fair presentation of the Report of Workers’ Compensation Program Statement of Assessable Expenses for the three fiscal years ended
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s71.pdfNew York’s Balance of Payments in the Federal Budget - Federal Fiscal Year 2013, October 2015
This report examines the flow of funds between the federal government and the 50 states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-balance-of-payments-2013.pdfNew York’s Balance of Payments in the Federal Budget - Federal Fiscal Year 2013, October 2015
This report examines the flow of funds between the federal government and the 50 states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/excel/federal-balance-payments-2013.xlsxSelected Aspects of the Migrant Education Program (Follow-Up) (2016-F-9), 90-Day Response
we have followed up on the actions taken by officials of the State Education Department to implement the recommendations contained in our audit report, Selected
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f9-response.pdfSelected Aspects of the Migrant Education Program (Follow-Up) (2016-F-9)
We have followed up on the actions taken by officials of the State Education Department to implement the recommendations contained in our audit report, Selected
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f9.pdfComptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2014-15, May 2015
New York spent $143.9 billion in SFY 2014-15 on an All Governmental Funds basis, an increase of $6.4 billion or 4.6 percent from SFY 2013-14.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2014-15.pdfDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… The state Department of Corrections and Community Supervision (DOCCS) is not … sex offenders, often failing to make the minimum number of required monthly contacts and not performing mandated … sex offenders’ compliance with court-ordered conditions of their release. The Act applies to offenders who have been …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersComptroller DiNapoli Releases State Audits
… and Effectiveness of Department of Motor Vehicles’ (DMV) Licensing and Registration Systems (2013-S-58) Auditors found OITS and DMV are not in compliance with the payment card industry data …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… nature, including pornographic, social networking, auction and shopping. Furthermore, auditors found indications …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityTown of Oxford – Financial Condition (2024M-135)
… accumulated over time. The Board is responsible for managing and controlling the Town’s financial affairs, … chief fiscal officer and budget officer. He is responsible for providing the Board with financial reports. The Town’s … AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135DiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable Medicaid … “Many vulnerable New Yorkers rely on social adult day care services to help them stay in their own homes and … where it claimed attendance exceeded its capacity. For one day, the SADC submitted claims for services to 530 people, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsAudit Committee Charter Guidance and Template
… complete brochure [pdf- 2006] Provisions of Education Law require the trustees or board of education (board) of most school districts to establish an audit committee to …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateNYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017
… profits for the broker/dealer operations of New York Stock Exchange member firms (the traditional measure of … that have been cashed in. The estimate does not include stock options or other forms of deferred compensation for which …
https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017DiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… will help New York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today by State … align with collection trends in the current fiscal year, and updates to the outyears of the plan are reasonable … will help New York City balance its $118 billion fiscal year FY 2026 budget according to a report released today by …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… slow business growth as overall population, commuters and foot traffic declined. Industry trends supported a rise in …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityOffice of Operations: 2025 Virtual Fall Conference
… Analysis, Support, and Knowledge Transfer at Outreach@osc.ny.gov if you have questions or need assistance. COURSE … for goods and services. Presenters: Priscilla DeLair, Julia Dixon and Carolynn Supliski (Bureau of Contracts) … and effective data entry reporting in SFS AM. Presenters: Jennifer Hallanan (Bureau of Financial Reporting and Oil …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conference-archivedDiNapoli Releases February State Cash Report
… to reach year-end revenue projections with collections of $67.8 billion in taxes through the first 11 months of the fiscal year, an increase of 6.3 percent, or $4 … to reach yearend revenue projections with collections of $678 billion in taxes through the first 11 months of the …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportOpinion 93-8
… Finance Law, §54.90 may provide at the time of original issuance that the interest rate payable under the obligation … the new rate. You have asked whether a variable rate bond or note issued pursuant to Local Finance Law, §54.90 may … Code affects the yield received by the holder of the bond or note. Section 54.90 of the Local Finance Law …
https://www.osc.ny.gov/legal-opinions/opinion-93-8State Agencies Bulletin No. 2239
… missing from the employee’s Suspense Page (PayServ>Main Menu>Benefits>Enroll in Benefits>Suspense Page) Verify the … date from their ORP/VDC Savings Plans page (PayServ>Main Menu>Benefits>Enroll in Benefits>Savings Plans). This is the … dates. The Employee History Inquiry (PayServ>Main Menu>Workforce Administration>Administer Job Change Requests …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-year