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DiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… New York State Comptroller Thomas P. DiNapoli released the … the edge of a precipice. Without a significant infusion of federal funds, the region faces service cuts in 2021 that … riders’ return to the system. The MTA estimates that if it does not receive at least $12.7 billion from the federal …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itTown of Benson – Financial Condition (2013M-77)
… estimates throughout the year because the Supervisor does not maintain accounting records in a timely manner. As …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsX.7.B Local Customers – X. Guide to Vendor/Customer Management
… and for which a revenue contract reviewed by the Office of the State Comptroller (OSC) is not required. (Refer to … that require OSC review.) For example, the Department of Agriculture and Markets should set up as Local Customers … (Refer to Section 7.A – Centralized Corporate Customers of this Chapter for additional guidance on when Centralized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… funds received from the State are often deposited into an interest-bearing account maintained by the vendor. If the vendor does not … such instances the agency should calculate the amount of interest earned by the vendor. If the calculated amount is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsElwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the Treasurer does … that: Although the Board did not authorize the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Belfast Central School District – Procurement (2016M-317)
… in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… use of reserve funds for a five-year period but this plan does not include information related to funding and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Buffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the District’s process for claiming Excess Cost Aid … nonresident tuition for special education services and to review the grant administration procedures for the period … purchases or rentals in the calculation of costs to claim Excess Cost Aid. Key Recommendations Bill school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationAllegany County – Court and Trust Funds (2014M-74)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … pursuant to court orders commonly involve surplus moneys from foreclosures and contract disputes resulting in a …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Sherman Central School District – Claims Audit (2024M-92)
… $1.2 million were not properly authorized and approved. 81 claim packets totaling approximately $91,000 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetOpinion 98-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … to this article for a period of two years following the date of such filing. Nothing in this article shall be deemed … Opns St Comp No. 81-1, p 1). Given that fire districts do not, in fact, "act on behalf of" municipalities, it is …
https://www.osc.ny.gov/legal-opinions/opinion-98-18CUNY Bulletin No. CU-809
… Due to eligibility criteria set by the CUNY University Office of Labor Relations, certain employees in the affected … Manager of Payroll Systems and Operations at CUNY Central Office. Questions regarding Deductions may be directed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-809-city-university-new-york-cuny-2021-2024-retroactive-blueEnforcement of Article 19-A of the Vehicle and Traffic Law
… carrier with the sample of drivers to be reviewed and create a 10-day window of opportunity for less scrupulous …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… 8 of 13 cases supported diagnoses of BPH or PAH, and 1 case was indeterminate. Managed care organizations (MCOs) …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andState Agencies Bulletin No. 1478
… first pay period of the fiscal year to employees who have at least 1500 hours in pay status in seasonal positions … and Historic Preservation (Department ID 49xxx), and Has at least 1,500 hours in pay status as a seasonal employee … agencies must insert a row on the Additional Pay page at the Effective Date level of Earnings Code LPS and enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1478-april-2016-longevity-payment-long-term-seasonal-employeesOpinion 93-7
… Law, §103 as a professional service. You have informed us that the services will involve certain social services and …
https://www.osc.ny.gov/legal-opinions/opinion-93-7