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Debt – 2022 Financial Condition Report
… to finance future capital assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the State reported the following debt levels: $2 billion of … Act of 2000 defines State-Supported debt and sets limits on the amount of State-Supported debt outstanding and debt …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtComptroller DiNapoli Releases Municipal Audits
… of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, budget transparency and … financial reports with the Office of the State Comptroller in a timely manner. Town of German Flatts – Fiscal Stress … supervisor adequately addressed many of the deficiencies in the town’s accounting records and reports that were …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… The State’s Empire State Development agency (ESD) has not been meeting … the economic benefits of the transfer compared to the fair market value of the property, a new audit from State … disclosure explaining the economic benefits to New York’s taxpayers for sales of properties below their fair market …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowState Comptroller DiNapoli Releases Municipal & School Audits
… the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate audits. As a result, $1.1 million in purchases (half of the procurements reviewed) were made …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsEDSS - General Help for All Transactions
… be returned before OSC has begun its audit in the Statewide Financial System (SFS). When the transaction is in …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsVillage of Hudson Falls – Information Technology (2025M-10)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Town of Wawayanda – Financial Operations (2024M-160)
… or a detailed statement of money received and disbursed on a monthly basis. As a result, the Board could not … codes other than those prescribed by the New York State Comptroller’s Office (OSC) which limits the Town’s … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Obligations ASSET RETIREMENT OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … X-ray machines Certain laboratory equipment This is not an exhaustive list. Agencies should consider the possibility …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Agencies Bulletin No. 2354
… Purpose: The purpose of this bulletin is to provide processing … The purpose of this bulletin is to provide processing instructions to agencies for entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growOversight of the Home Delivered Meals Program (Follow-up)
… Objective To assess the extent of implementation of the 12 recommendations included in our initial audit report, Oversight of the Home Delivered … To assess the extent of implementation of the 12 recommendations included in our initial audit report Oversight of the Home Delivered …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Schools for special … said. “We have found too many schools that fall short of state education requirements, which is why we are auditing … throughout New York. We’ve referred our findings to the State Education Department for recovery of the misspent …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesHuman Resource Practices
… supporting its operations. The Human Resource Department (HR) manages and supports resources for Upstate’s workforce … enterprise, and a network of patient care facilities. HR develops local human resource-related policies in … continued to pay a former President her presidential salary of $608,000 while she was on leave in the job title of …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesEnforcement of Article 19-A of the Vehicle and Traffic Law
… Purpose To determine if the Department of Motor Vehicles (Department) takes adequate steps to … identify motor carriers that must comply with Article 19-A of the New York State Vehicle and Traffic Law and enforces … and written or oral exams testing the driver’s knowledge of the rules of the road and must continuously maintain a …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawNYC Budget Is Balanced but Risks Are Growing
… said. “Still, there are risks on the horizon, and Mayor de Blasio’s efforts to find additional savings in the budget …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingState Agencies Bulletin No. 1735.1
… job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within … or $11.10 for State employees in all other job locations. Per DOB Bulletin G-1039, Location Pay will be … are not entitled to Location Pay. OSC Actions The Office of the State Comptroller (OSC) has created the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesDiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
… The state Department of Health (DOH) overpaid managed care organizations nearly $19 million for the state fiscal … in actuarial costs, incurred since 2009, from managed care organizations (MCOs). “With most of the state’s Medicaid recipients moving to managed care in recent years, it is of the utmost importance that DOH …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsComptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … Property Tax Exemption Administration (Franklin County) Of the 224 granted exemptions reviewed (approximately $6.2 … were incorrectly granted. One property owner did not meet the eligibility requirements to receive agricultural building …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1735.2
… job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within … or $11.10 for State employees in all other job locations. Per DOB Bulletin G-1039, Location Pay will be … are not entitled to Location Pay. OSC Actions The Office of the State Comptroller (OSC) has created the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employeesDiNapoli: Wall Street Bonuses Rose Sharply in 2009
… Wall Street bonuses paid to New York City securities industry employees rose by 17 percent to $20.3 billion in 2009, according to an estimate released today by State Comptroller Thomas … Wall Street bonuses paid to New York City securities industry employees rose by 17 …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009