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State Comptroller DiNapoli Releases School Audits
… City School District – Medicaid Reimbursements (Albany County) The district did not maximize Medicaid reimbursements … Building Renovation Capital Project (Herkimer County) The board and district officials did not properly plan and manage … Port Jervis City School District – Financial Condition (Orange County) The board and district officials did not …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… determinable). Cost is defined as consideration given or received whichever is more objectively determinable. It includes the purchase price or construction costs and also additional charges to place a … Expenses incurred in remodeling, reconditioning or altering a purchased building to make it available for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsDiNapoli: Wall St. First Half Profits Jumped
… paid in New York City in 2018, even though its 181,300 jobs comprised less than 5 percent of private sector jobs in … in four of the past five years, but remains 4 percent (7,600 jobs) smaller than it was in 2007. In addition, job … in the State. The full report is available online at http://osc.state.ny.us/osdc/rpt9-2020.pdf . …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedOversight of Adult Care Facilities
… whether the Department of Health adequately oversees adult care facilities to ensure quality of care and safety … from January 2018 through October 2024. About the Program Adult care facilities provide residential care to adults who … intensive level of care than residents in nursing homes. Adult care facility residents are primarily older, need …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… outlines the process and documentation requirements for contract and amendment submittals subject to the Office of … to Agency Bulkload System Users: Users that bulkload contract transactions into the SFS must use the appropriate … subject to OSC approval, users will submit the agreement (contract) and required procurement record documents to OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsState Police Bulletin No. SP-247
… Officers Unit (CO/NCO) – BU17, and the State Police Investigators Unit (BCI) – BU62 who meet … will be made annually in June of each year and will be for one degree only. For employees in BU62, when the degree is … Goal Balance: Same as Annual Add’l Earnings (to prevent making another payment) Employees to be Processed via File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-247-2025-state-police-education-paymentDiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… “Higher revenues in Fiscal Year 2022 allowed the city to build reserves and other budgetary cushions, but many of the … services are delivered amid changing staffing levels and build reserves to guard against these pressures.” The … standards, averaging 5.3% from fiscal years 2024 through 2026, the city will have to prepare for the potential …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… it must develop plans to cover budget gaps that start at $2.5 billion in 2025 and grow in the outyears, according … Entering July 2022, transit ridership continued to lag at the low end of MTA’s projections, forcing it to revise … structural budget imbalance is clearer. Gaps are forecast at $2.5 billion in 2025 and 2026 as spending outpaces …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenDiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… its budget gaps for Fiscal Years (FY) 2025 through 2027 to an average of $12.6 billion annually, fueled by … years ($6.5 billion in FY 2026 and $6.4 billion in FY 2027) mostly due to savings actions the city plans to take. … FY 2025, $13.7 billion in FY 2026 and $15.5 billion in FY 2027. The city announced its FY 2024 program to eliminate the …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growDiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… even when the economy fully reopens. In April, Mayor de Blasio released his executive budget for FY 2021 and a …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionState Contract and Payment Actions in November
… In November, the Office of the State Comptroller approved … reconstruction work at the New York Psychiatric Institute in New York County. $2.9 million with CHA Consulting Inc. for … related to the National Guard Division Headquarters in Albany County. $2.2 million with Prograde Construction …
https://www.osc.ny.gov/press/releases/2025/01/state-contract-and-payment-actions-novemberState Police Bulletin No. SP-263
… of State Police with instructions for processing the 2026 Education Payment. Affected Employees: Employees of the … 130 of the Laws of 2025, which implemented the 2023-2026 Agreement between the State of New York and the Police … Chapter 182 of the Laws of 2025 which implemented the 2023-2026 Agreement between the State of New York and the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-263-2026-state-police-education-paymentVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of State … that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersOverview – Information Technology Contingency Planning
… an organization’s critical business processes in the event of a disruption. It provides detailed guidance for … processes, planning specifically for IT disruptions is a necessary part of business continuity planning. IT contingency planning refers to the plans, policies, procedures and technical measures …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewReview of Real Property Holdings for Disposal (Follow-Up)
… in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background Our initial report, … in our initial report Review of Real Property Holdings for Disposal 2010S48 …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followInspecting Highway Bridges and Repairing Defects (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial report, Inspecting Highway Bridges and Repairing Defects ( 2012-S-34 ). Background Our initial … on May 19, 2014, found that the Port Authority of New York and New Jersey (Authority) did not follow the New York State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… included in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our … has standards and procedures for the maintenance of its bus fleet, (2) performs bus maintenance in compliance with these standards and … included in our initial audit report Selected Aspects of Bus Fleet Maintenance Report 2009 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followAccounts Payable Advisory No. 47
… for the use of a purchase order (PO) and the procurement card (PCard). These requirements are effective April 1, 2018. … Purchase Orders and Chapter XI-A, Section 4 – Procurement Card Use . Update : Agencies are required to use a PO for all … Please refer to Chapter XI-A, Section 4 – Procurement Card Use for more information. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useTown of Stanford – Financial Management (2021M-130)
… complete report - pdf ] Audit Objective Determine whether the Town of Stanford (Town) Board properly managed the Town’s financial condition and adopted realistic budgets. Key Findings The Board did not properly manage the Town’s financial … Determine whether the Town of Stanford Town Board properly managed the Towns …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Saranac Central School District - School District Website (S9-19-30)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … a multiyear financial plan and detailed CAPs are on the website. District officials generally disagreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30