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Selected Controls Over the Property Tax Assessment Process
… were authorized. This audit focused on Tax Class 2 properties that are valued as income producing, based on … of Finance (DOF) is responsible for assessing all real property throughout the City – approximately 1.05 … producing properties through annual submission of the Real Property Income and Expense (RPIE) form. RPIE …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Report 2021-S-20 ). About … Part D), FFS providers are required to coordinate benefits with the recipient’s TPHI for payment prior to billing … Office of the Medicaid Inspector General (OMIG) contracted with Gainwell Technologies (Gainwell) to identify and recover …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the 2017-18 fiscal year, according to data released today by … DiNapoli. “My audits have shown some school districts will be able to rely on ample rainy day funds to offset the … Property tax levy growth for school districts will be capped at 126 percent for the 201718 fiscal year …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentDiNapoli: Tax Cap Set at 2% in 2023
… P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, as well as 44 cities … increases that exceed the amounts they are set to receive in their final round of American Rescue Plan Act (ARPA) … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
Approximately one in ten, or about 800,000, New York households experienced food insecurity from 2019 to 2021, and an increasing number say they face food insufficiency since summer 2021.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-food-insecurity.pdfDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… to closely monitor their budgets should these collections slip." DiNapoli's report noted total local collections increased only 0.7 … the fourth quarter of 2015, which distorted New York City's year-to-year growth calculations. After adjusting for the …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsOversight of the Community Based Residential Program for Released Individuals
… Objective To determine whether the Department of Corrections and Community Supervision (DOCCS) provides adequate oversight of … To determine whether the Department of Corrections and Community Supervision DOCCS …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/oversight-community-based-residential-program-released-individualsComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Village of Cambridge , Town of Fishkill , City of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, budget … and three were not implemented. Ramapo Catskill Library System – Procurement (Rockland County) Library system …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Announces State Contract and Payment Action for March 2017
… LLC; and $2.1 million with CIR Electrical Construction Corp. $2.6 million with Union Concrete and Construction Corp to repair the Niagara Viaduct and Louisiana St. Bridge … LLC. $17.3 million to National Railroad Passenger Corp. (AMTRAK) for the State's share of operating expenses …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017New York City’s Uneven Recovery: Foreign-Born in the Workforce
The foreign-born or immigrant population has long been a critical contributor to New York City’s economic growth, both as part of the workforce and as a source of entrepreneurialism, enhancing the productivity of existing businesses and creating jobs by forming new businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-20-2024.pdfSocial Adult Day Services
… an individualized service plan, based on a personalized assessment. The programs may also provide support services, … as well as better use of a standardized monitoring tool at the county level. DOH is not mandated by law to … as procedures to verify the accuracy of the annual SADS self-assessment certifications. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Department of Health (DOH) inventory control regulations for medications and potentially hazardous medical supplies. …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andTown of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… payments made by the Town of Roxbury (Town) officials to certain not-for-profit organizations were appropriate … Findings We reviewed the 25 payments Town officials made to not-for-profit organizations, totaling $33,760. Officials … legal counsel in connection with each proposed payment to ensure that it does not violate Article VIII, Section 1 of …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… of Finance and Administration for NYU’s Metropolitan Center for Research on Equity and Transformation of Schools … to pay for personal expenses, including renovations to her home in Connecticut and an $80,000 swimming pool. TAPPE is … This $3.5 million fraud also negatively impacted our city’s minority and women owned business enterprises by …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15)
To determine the extent of implementation of the eight recommendations included in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f15.pdfState Agencies Bulletin No. 2312
… the completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … process on March 20, 2025 to update the Department Budget Table USA page to a read-only page which will prevent updates … make any changes to the Fiscal Year 2024 Department Budget Table USA rows on or after March 20, 2025 until the April 9, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 2415
… Fiscal Year Ending 2025-26 and the Fiscal Year Beginning 2026-27, the PayServ position pool chart of accounts must be updated to reflect the 2026-27 budget references where $0 appropriations have been … Guide to Financial Operations, Section XV.6.A. Effective Dates: Institution paychecks dated April 2, 2026, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2415-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionControls Over Unclaimed Bottle Deposits (Follow-Up)
… included in our initial audit report, Controls Over Unclaimed Bottle Deposits (Report 2016-S-96 ). Background The … register with the Department and remit 80 percent of any unclaimed bottle deposits to the Department on a quarterly … Department collected $117.7 million and $112.9 million in unclaimed bottle deposits in the State fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, … be considered. The policy does not define how many credit card accounts may be established, limit the number of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… “New York lost one of our legal pioneers today. Former Chief … boundaries of the law and tradition. Her contribution to New York will be remembered, studied and make a difference … New York lost one of our legal pioneers today …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kaye