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Public Authorities – 2023 Financial Condition Report
… New Yorkers pay for public authorities in a variety of ways including service charges, tolls, fees, and in some … $21 billion in contract payments. The fiscal stability of the State is often intertwined with certain public … Authority. **** Certain Long Island Power Authority (LIPA) staff are also reported as employees of the Utility …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesDiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund
… and their beneficiaries.” “Nav is a valued partner to me in our investment process,” Anastasia Titarchuk, the Fund’s … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fundVillage of Woodridge – Financial Condition (2013M-172)
… 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of Trustees comprises five … fiscal year was $2,624,362. Key Findings The Village is in better financial condition than it was during our previous …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172DiNapoli Releases Analysis of 2023-24 Enacted State Budget
The $229 billion Enacted Budget for State Fiscal Year SFY 202324 includes new recurring spending for schools mental health services and health care as well as resources for the Metropolitan Transportation Authority MTA and for emergency rental assistance
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… oversight to ensure that non-profit agencies that place foster children are doing home visits and other critical … by State Comptroller Thomas P. DiNapoli. "Children in foster care must be closely looked after by city officials," … for ensuring the safety of children who are placed in foster care. The general rule in foster care is to place the …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenMedicaid Program – Oversight of Social Adult Day Care Programs
… provided adequate oversight of Medicaid managed long-term care plans to ensure social adult day care program services met program standards. The audit … Medicaid recipients are enrolled in managed long-term care (MLTC) plans, which provide long-term care services to …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsChurchill School and Center – Compliance With the Reimbursable Cost Manual
… 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the Churchill Center … education services (Program), pursuant to Section 853 of the State Education Law (Law), to children in kindergarten … audit, adjust Churchill's CFRs and tuition reimbursement rates accordingly, and recover overpayments as appropriate. …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … the duties of the former Clerk-Treasurer (see Village of Addison – Board Oversight (2024M-8) ). The former … payroll payments totaling $341,992 (see Village of Addison – Payroll (2024M-12) ). She also did not maintain …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the Town of … Cleveland Hill Union Free School District Financial Condition 2013M272 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… fund town- outside-the-village’s was 106 percent, the highway fund town-wide’s was 63 percent, and the highway fund town-outside-the village’s was 85 percent of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by United Cerebral … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by United Cerebral …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualCounty Medicaid Costs
… or more, and some dangerously close to exhausting their property tax margins, counties are being challenged to … of county general fund expenditures and 40.2 percent of property tax levy. By 2003, county Medicaid expenditures … rate experienced in the last ten years continues. If property taxes were raised to fully cover these projected …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsCOVID-19 Relief Program Tracker
… month’s data for all programs. Data through December 31, 2025 Elementary and Secondary School Emergency Relief … serving individuals on the waitlist. See Technical Notes Small Business Recovery Program Highlight $2.0 billion in federal …
https://www.osc.ny.gov/reports/covid-relief-program-trackerOpinion 92-26
… -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), … inconsistent. You ask for clarification of the procedures by which the expenses of a board of elections of a county … 4-136 of the Election Law requires "all" expenses incurred by a board of elections of a county outside the City of New …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 90-36
… postdated checks) REAL PROPERTY TAX LAW, §924; TOWN LAW, §§35, 37: A town tax collecting officer may accept a postdated … the Town Law. Most pertinent to this inquiry are sections 35(1) and 37(1) of the Town Law which require that "all sums … taxes shall be "as provided in subdivision one of section 35"). Neither the RPTL nor the Town Law make any reference to …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase of additional … the entitlement to a salary increase by a village chief of police pursuant to General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Selected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … (Law). RNY power is to be allocated to businesses and not-for-profits that commit to retain or increase New York State … Recommendations Establish controls over the valuation and sale of scrap metal. Improve controls over fleet assets …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli: NYC Budget Benefiting From Strong Economy
… are likely to exceed last year’s $16 billion.” Mayor de Blasio’s administration intends to use the projected …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Afton Hose Company Emergency Squad , Town of Hampton , Town of Hopewell , Pember Library and Museum , City of Rye , Town of Sullivan and the … in each of the fiscal years 2008 through 2012. Pember Library and Museum – Board Oversight of Financial Activities …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on … To determine whether the costs reported by the New York Center for Child Development Inc NYCCD on its …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manual