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Review of the Financial Plan of the City of New York
While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.pdfDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… amid the COVID-19 lockdown for the 2020-21 school budget year, after in-person voting was temporarily suspended and … “Using the absentee ballot process put into place this year, voters participated in greater numbers to approve the … on the first vote, compared to the 12 defeats from last year. Seven of the 11 defeats in 2020 passed on revote, three …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … office completed audits of the Village of Afton , Town of Brunswick , Erie County Water Authority , Village of Franklin … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 145,000 …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… support lose health insurance, while reimbursement rates for health care programs are cut by Washington, making it harder for the largest public health system in the country to reach … Plan, the New York state free or low-cost insurance plan for adults with low incomes who do not qualify for federal …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingState Comptroller DiNapoli Releases Municipal Audits
… The city will incur additional debt and interest costs by bonding the cost of tax certiorari claims instead of …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1WSP USA Inc.
… Purpose The objective of our examination was to determine whether contract payments made by the Department of Transportation (Department) to WSP USA Inc. … The objective of our examination was to determine whether contract payments made by the Department of Transportation Department to WSP USA Inc WSP …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incComptroller DiNapoli Releases Municipal Audits
… to be conducted, are insufficient. In addition, monthly bank statements are not properly reviewed and the company treasurer is not required to perform bank reconciliations. Finally, the treasurer’s books are … Town of Hopewell – Fund Balance and Budget Monitoring (Ontario County) The town board did not adopt a policy or …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… of services for recipients and reimburse providers. When a hospital bills an MCO for an inpatient stay, the hospital reports certain information on its claims, including … Medicaid recipients who were reported as discharged from a hospital but then admitted to a different hospital within the …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followTown of New Berlin – Ambulance Company Loan (2013M-22)
… Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, through … financed primarily by real property taxes and sales tax. Key Finding The Board authorized and paid a total of $125,000 … we are referring this issue to HUD for its consideration. Key Recommendation Obtain a clear understanding of the types …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Review of the Financial Plan of the City of New York, August 2022
The City’s adopted budget for Fiscal Year (FY) 2023 reflects the countervailing forces of extraordinary efforts by the federal government to boost the economy over the last two years and an economic slowdown due to unanticipated factors, including supply chain issues.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2023.pdfCity of Lockport - Budget Review (B19-1-7)
… for matters described in this letter, the significant revenue and expenditure projections in the proposed budget … The City did not appropriate any fund balance as a financing source in the 2020 general, water, sewer, or refuse …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7VI.1.A Budgetary Chartstrings – VI. Budgets
… transactions. The COA provides the flexibility for both Statewide and Agency-defined values that can be summarized for financial reporting and analysis. The core Statewide Chartfield values for Budgetary Chartstrings … 7000000-7999999 Not Currently Used 8000000-8999999 The Statewide Department KK Tree (KK_SW_DEPT) is organized in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. announced the sentencing of Rochelle … District Attorney: Westchester County District Attorney Anthony A. Scarpino, Jr. leads the largest district … Thomas P DiNapoli and Westchester County District Attorney Anthony A Scarpino Jr announced the sentencing of Rochelle …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli: Tax Cap Set at 2% in 2023
… been since the tax cap was first implemented and more than triple the 2.3% inflation factor from the prior year. Chart …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023Borrowing Against Your Contributions – New Career Plan
… Tier 1 and 2 Members The following rules apply when borrowing against your contributions: You must be in active … Tier 5 and 6 Members The following rules apply when borrowing against your contributions: You must be in active … 3 Article 11 5 and 6 members under Sections 375h and 375i Borrowing Against Your Contributions …
https://www.osc.ny.gov/retirement/publications/1515/borrowing-against-your-contributionsDiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal stress under New York State … year (SY) ending June 30, 2024, up from 16 districts in fiscal stress the prior year. The low number of districts … with stress designations largely reflects recent increases in state and federal aid. “Pandemic-related federal funding …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressTechnology Transfer Program and Royalty Payments (2019-S-10)
To determine if the Research Foundation for the State University of New York (Research Foundation) has taken the appropriate steps to protect the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for intellectual property developed at SUNY campuses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s10.pdfDiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… to the Comptroller from 2010 to 2019. “Nancy is well known for her integrity and independence,” DiNapoli said. “New York … Department of Law. She held a variety of positions in Governor Mario M. Cuomo’s administration, including as an … and Labor. She currently acts as a certified ombudsman for the New York State Long-Term Care Ombudsman Program, …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… 1, 2011 through December 31, 2014. Background Through its Medicaid managed care program, the Department contracts with … organizations (MCOs) to coordinate the care for enrolled Medicaid beneficiaries. In exchange, MCOs receive a monthly … payment for each enrollee. In 2014, New York State’s Medicaid claim costs totaled more than $51 billion, of which …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionState Agencies Bulletin No. 1659
… exclusion for qualified moving expense reimbursements from employee’s income and the creation of a new Earnings Code that should be … the 5 pay periods. OSC will report the moving expense as income on the employee’s 2018 Form W-2. Agency Actions Agency … exclusion for qualified moving expense reimbursements from employees income and the creation of a new Earni …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1659-tax-withholding-moving-expenses-tax-year-2018