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New York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2021
This report examines the flow of funds between the federal government and the states for the Federal Fiscal Year (FFY) ending September 30, 2021, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-federal-fiscal-year-2021.pdfExcessive Payments for Durable Medical Equipment Rentals (2021-S-36)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36.pdfMedicaid Program: Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36-response.pdfAccountability and Surplussing of Vehicles (Follow-Up) (2021-F-1) 30-Day Response
To follow up on the actions taken by officials of the Office for People With Developmental Disabilities (OPWDD) to implement the recommendations contained in our audit report Accountability and Surplussing of Vehicles (2018-S-42).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f1-response.pdfExecutive Order - Financial Literacy
As State Comptroller I am committed to educating the public on financial literacy so New Yorkers experience the benefits of such efforts including sound personal finances and a greater understanding of State and local financial matters.
https://www.osc.ny.gov/files/about/pdf/executive-order-financial-literacy.pdfEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up) (2020-F-6)
To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report, Enforcement of Article 19-A of the Vehicle and Traffic Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f6.pdfCompliance With Jonathan's Law (Follow-Up) (2020-F-26)
To follow up on the actions taken by officials of the Office for People With Developmental Disabilities (OPWDD) to implement the recommendations contained in our audit report, Compliance With Jonathan’s Law (Report 2017-S-67).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f26.pdfOpinion 91-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTY CLERK-- Compensation (increase during term of office) PUBLIC OFFICERS AND EMPLOYEES -- Compensation … St Comp No 8445 p 55 still represents our views in light of the decision of the Court of Appeals in National …
https://www.osc.ny.gov/legal-opinions/opinion-91-46New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… due to the pandemic. It provides low-interest loans for payroll and other qualified expenses, such as rent … funding through April 11, 2021, indicates $755 billion in loans have been approved for 9.6 million borrowers across the … loans totaling $51.0 billion, or 7.5 percent of the total nationwide loan amount. Only California and Texas received …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021State Agencies Bulletin No. 1478
… processing the April 2016 Longevity Payment for Long-Term Seasonal Employees. Affected Employees Seasonal hourly employees of the Department of Environmental … to employees who have at least 1500 hours in pay status in seasonal positions during each of the previous five years. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1478-april-2016-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1715
… for 2019. NY Tax Withholding Rates The 2019 New York State, New York City, and Yonkers withholding tax tables have been updated. New York State, New York City and Yonkers Withholding Allowance The … wage base limit for 2019 has increased to $132,900 (max tax $8,239.80). There is no limit on the amount of wages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019Opinion 94-20
… AND ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special assessment for) BONDS AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds (use of for "extraordinary …
https://www.osc.ny.gov/legal-opinions/opinion-94-20DiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… living in group homes at risk during the onset of the COVID19 pandemic according to a new audit released today by …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicOpinion 90-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … is no town comptroller, the town clerk "shall cause each claim presented to the town board for audit to be numbered … of claims by a town comptroller (see Town Law, §§34, 119[2]), there is no provision in the Town Law authorizing the …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… example, if you contract with an IT vendor to administer patch management with the goal of ensuring that patches and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesState Agencies Bulletin No. 2070
… a business process change in the submission of the AC 230 Check Reversals and AC 1476 Check Exchanges to the Office of the State Comptroller. … Affected Employees: All employees for whom an AC 230 Check Reversal and AC 1476 Check Exchange is submitted are … a business process change in the submission of the AC 230 Check Reversals and AC 1476 Check Exchanges to the Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesDiNapoli Announces Latest Fiscal Stress Scores
… A total of 14 local governments in New York state ended their fiscal … including eight that were released today. “The number of local governments designated in fiscal stress fell to … DiNapoli said. “At the same time, an increasing number of municipalities have failed to file required financial data …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresOtisco Fire District – Financial Activities (2025M-42)
… combined balance of approximately $500,000. Audit Summary We conducted an audit of the District’s financial management … opportunities for the Board’s review and consideration. We returned to the District in July 2024 to conduct an audit … one recommendation was not applicable for the period that we reviewed. 2 During the course of our audit follow-up, we …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42State Comptroller DiNapoli Releases Audits
… to the Charge NY program, aimed to install 10,000 public electric vehicle charging stations in New York State by 2021. … for charger placement or use outreach efforts to encourage electric vehicle charger installation by its customers. The installation of electric vehicle high-speed chargers was as much as 2 years …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services , Raquette Lake Union Free School District and the Western Suffolk … agreed with approval contracts or agreements. Raquette Lake Union Free School District – Monitoring Financial …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits