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Higher Education – 2022 Financial Condition Report
… Enrollment In academic year (AY) 2021-22, New York State public and … had 794,701 full-time and 340,884 part-time students in degree-credit enrollments. Full-time equivalent (FTE) enrollment at public institutions decreased in AY 2020-21 by 8.5 percent compared to five years earlier …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationCity of Lockport – Budget Review (B23-1-7)
… an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Follow-Up)
… six recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of … Village, Inc. (Report 2022-N-6 ). About the Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is the …
https://www.osc.ny.gov/state-agencies/audits/2026/05/20/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… careful short- and long-term budget planning is needed for the district to avoid a worsening financial situation.” … the school district in “significant fiscal stress” for both 2013-14 and 2014-15 fiscal years. The school did not … unanticipated needs or to provide necessary cash flow for operations. The district had negative unrestricted fund …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… a result, users with a Contract Processor role or a final Requisition Approver role have the ability to approve a PO. … to the email address the agency selected on the purchase requisition or updated on the purchase order before approval. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… The Department administers New York’s Medicaid program. For the State fiscal year ended March 31, 2017, New York’s … totaled over $58 billion, of which managed care accounted for about $34 billion. Under managed care, Medicaid pays MCOs a monthly premium for each enrolled Medicaid recipient, and the MCOs arrange …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… organization authorized by SED to provide full-day Special Class (SC) and full-day Special Class in an Integrated … Rattles’ Executive Director owns a related company (Green Educational Services, LLC), which operates private day care … paid to employees of another organization; $57,097 in vehicle expenses that did not comply with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualSafety of Seized Dogs
… the period January 1, 2015 to October 20, 2017. Background Article 7 of New York’s Agriculture and Markets Law (Law) … we visited generally provided appropriate shelter, food, water, and care. However, we identified four relatively … undersized cages, a leaking roof, and recently expired food. We also found nine seized dogs were not held for the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aim High … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … Class in an Integrated Setting (SCIS) preschool programs to children with disabilities between the ages of three and …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualControls Over Vehicle Use and Transportation-Related Expenses
… has established adequate controls to effectively monitor and ensure accountability over its vehicle use and maintenance expenses. The audit covered the Department’s vehicle use and maintenance expenses for the period from January 2017 to … has established adequate controls to effectively monitor and ensure accountability over its vehicle use and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… the KK_SW_PROG tree), are freely interchangeable without restriction. If the movement is between major programs, the … the second $5 million, and 3% of any further amount above $10 million. For Capital type programs, pursuant to SFL … of the second $5 million, 15% of the third $5 million, and 10% of any further amount above $15 million for the total …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… complete report – pdf] Audit Objective Did Beekmantown Fire District No. 1 (District) officials develop and manage a … operate within the statutory framework established for fire districts and can create a clear structure for managing … better financial health and potentially more resources for fire services. For example, when officials actively solicit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Canandaigua City School District – Procurement (Ontario County) District … in $2,182 being overpaid to the vendor. Downsville Central School District – Claims Auditing (Delaware County) The board …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… bidding statutes but did not obtain quotes. Quotes should have been obtained for 23 claims totaling approximately … plan for the financing of capital projects. The town could have saved approximately $10,200 in issuance costs related to … without clear plans to use this money. Town officials have not developed a fund balance policy, established any …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: $246,900 Average Bonus on Wall Street, Up 6% in 2025
… industry bonus pool reached a record $49.2 billion in 2025, up 9% from the previous year, while the average bonus rose 6% to $246,900, according to New York State Comptroller Thomas P. DiNapoli’s annual estimate. The increases reflect a …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-246900-average-bonus-on-wall-street-up-6-percent-in-2025DiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in repairs and improvements over the next two decades, according to a report issued today by … Thomas P. DiNapoli. "Many drinking water systems in New York are over 100 years old and operating far beyond …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingArchived: Legislative Session 2021–2022
… of restricted period. Ethical Standards for State Agency Contractors Act – A.7020/S.6616 (Zebrowski/Skoufis) – Establishes ethical standards for certain state agency contractors performing inherently governmental and …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022DiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… giving account owners the opportunity to increase their tax-deferred and tax-free earnings and savings. Tax benefits are contingent on …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryOpinion 98 - 19
… of a fire district is subject to a mandatory referendum. You ask whether an installment purchase contract of a fire … subject to the same type of referendum requirements (i.e. mandatory or permissive) as an issuance of obligations …
https://www.osc.ny.gov/legal-opinions/opinion-98-19IX.6.D HHS Payment Management System – IX. Federal Grants
… The Department of Health and Human Services’ (HHS) Division … awarding agencies and state grant recipients the tools to manage grant payment requests, and disbursement reporting … The Department of Health and Human Services HHS Division of Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-system