Search
Higher Education – 2022 Financial Condition Report
… nationwide in spring 2022 according to the National Student Clearinghouse. Online course enrollment for the State … According to the Federal Reserve, the average balance for student loan borrowers in the State grew by 16.8 percent from … for the nation during the same period. The percent of student loan borrowers in New York State that were 90 or more …
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)
… Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department … fiscal oversight of the homeless shelters. In July 2013, DHS contracted with Samaritan Daytop Village, Inc. … $44 million. During the COVID-19 pandemic, per DHS directives, Myrtle operations were moved to an …
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
… for ordering will have a default PO dispatch method of email. Please see Chapter X, Section 4.A – Vendor … guidance on classifications. If the PO dispatch method is “email,” once the PO has been authorized and is ready for dispatch, SFS will send the PO to the email address the agency selected on the purchase requisition …
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
… care organizations (MCOs) have adequate processes in place to prevent payments to ineligible providers, and … and managed care organizations have adequate processes in place to prevent payments to …
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 Setting (SCIS) preschool special … another SED-approved preschool special education program: 1:1 Aides. However, payments for services under this program …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualSafety of Seized Dogs
… 2015 to October 20, 2017. Background Article 7 of New York’s Agriculture and Markets Law (Law) empowers the Department … have an official identification tag while not on the owner’s premises; or is licensed but not in the control of or on … dog licenses are required to establish and maintain a shelter for dogs or to contract for those services. …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… costs reported by Aim High Children’s Services (Aim High) on its Consolidated Fiscal Reports (CFRs) were properly … Manual (Manual). The audit included the expenses claimed on Aim High’s CFRs for the three fiscal years ended June 30, … of Education (DoE) refers students to Aim High based on clinical evaluations and pays for their services using …
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
… 11 regional offices across the State, of which 10 operate repair shops responsible for the maintenance of Department … the Office of General Services, for fleet management and repair services, administered by the Contractor. Along with the Department’s 10 regional repair shops, the Contractor provides a network of authorized …
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
… budget authority between budgets within a single Business Unit. Each budget entry in the Budget Transfer Component must … budget entry types for Budget Transfers within a Business Unit: Apportionment – An apportionment is the movement of a … the budget bill does not specify 1) a particular business unit and department, such as those under the MSC01 business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… operate within the statutory framework established for fire districts and can create a clear structure for managing investments and improving oversight and … to better financial health and potentially more resources for fire services. For example, when officials actively …
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
… officials did not adequately seek competitive bids for purchases totaling $172,760 made from three vendors or comply with the district’s procedures for purchases from 16 vendors totaling $131,276 that were not … Officials also did not obtain the minimum number of quotes for nine claims totaling $18,628. Katonah-Lewisboro Union …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By … $11,066 in a timely manner or in the same form (i.e., cash or check) as received. Auditors found discrepancies … All contracts contained terms for corporate compliance, holding providers to all county, federal, state and local …
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
… over the next two decades, according to a report issued today by State Comptroller Thomas P. DiNapoli. "Many drinking … over the next two decades according to a report issued today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingArchived: Legislative Session 2021–2022
… and the New York State Teachers' Retirement System (TRS) is in service to the full retirement age. Abandoned … – A.7742-A/S.9360 (Lavine/Thomas) – Provides coverage for virtual currency, authorizes the promulgation of … for the construction of sewage facilities in determining current local debt limitation. Archived: Legislative Session …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022Opinion 98 - 19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … requirement for in fire district) REFERENDUM -- Mandatory (need for in fire district for installment purchase … Whether an installment purchase contract of a fire district is subject to mandatory referendum …
https://www.osc.ny.gov/legal-opinions/opinion-98-19IX.6.D HHS Payment Management System – IX. Federal Grants
… of Health and Human Services’ (HHS) Division of Payment Management uses a custom-developed Payment Management System (PMS) that provides federal awarding … It is a full service centralized grants payment and cash management system. The system is fully automated to receive …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… of the voucher in the Statewide Financial System (SFS) to record as much information as possible about the goods or … of this Chapter). using the invoice description field to describe the goods and services being paid for and being … using the Quantity, Unit of Measure and Unit Price fields to record that respective information. Using this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fields