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DiNapoli: NYC Spending Priorities Shifted During Pandemic
… its budget priorities during the COVID-19 pandemic to help address pressing needs, but some new critical … programs and services may face fiscal cliffs, according to a new report from State Comptroller Thomas P. DiNapoli. … current preliminary budgets for Fiscal Year 2024 (FY24) to examine how spending priorities shifted. “The mayor’s …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicState Comptroller DiNapoli Releases Audits
… the following audits have been issued. Department of Health – Improper Medicaid Payments for Outpatient Services … and not implementing two. New York State Health Insurance Program: CVS Caremark – Accuracy of Empire Plan … 2024 totaled $33.2 million. City University of New York – Open Educational Resources (2023-N-4) Open Educational …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Volunteer Fire Department – Financial Activities (Montgomery County) Department officials did not ensure that … As a result, the ability to make financial decisions was hindered and officials lacked the information necessary … (Franklin County) District officials did not properly bill tuition for nonresident foster care students enrolled in …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… a greater share are non-residents, paying state taxes only on income earned in New York State — on average only 20% of income. These findings are concerning … in 2021, and a small set of filers have an outsized impact on revenues. Those with incomes above $1 million were just …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Comptroller DiNapoli Releases Municipal Audits
… former supervisor was sentenced in February 2024 . He paid full restitution of nearly $11,000 and was barred from … clerk pleaded guilty to attempted petit larceny and paid full restitution. Village of Horseheads – Collections Village …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsSecurity and UCS Days Worked Calculator
… year. Employees must work at least 100 days (120 days for UCS employees) each fiscal year to be eligible for a performance advance. Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. Calculator Instructions Enter the …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculatorConstitutional Debt Limit
… The debt limit is a percentage of the five-year average full valuation of taxable property within a municipality. … 5 districts) The debt limit is a percentage of the current full valuation. …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitVillage of Fultonville – Claims Auditing (2015M-106)
… totaled approximately $829,000. Key Finding Except for minor discrepancies, the Board conducted a complete and …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106DiNapoli Releases Analysis of Executive Budget
… in the coming fiscal year is projected at $168.2 billion, with more than one in every three dollars supported by …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… 29% of VFO’s non-revenue vehicles were leased. VFO did not do a complete analysis of the cost to lease or purchase the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followTown of Lockport – Building Permit Fee Collections (2025M-56)
… official document issued by a local government − in this case a town − that authorizes a property owner to construct a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56DiNapoli: State Medicaid Needs to Stop Paying Bills That Federally Funded Plans Should Cover
… program pay for services that federally-funded health care programs should have covered,” DiNapoli said. “As the … enough to control Medicaid costs for New Yorkers’ health care. The audits found tens of thousands of instances in … paid costs that another, federally-funded health care plan, such as the Essential Plan or Medicare, should have …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-state-medicaid-needs-stop-paying-bills-federally-funded-plans-should-coverState Comptroller DiNapoli Releases Audits
… in New York City (2021-N-2) The 2014 federal Preventing Sex Trafficking and Strengthening Families Act requires the … of children within the child welfare system for potential sex trafficking and the timely reporting of sex trafficking incidents to law enforcement. It also …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… economic growth, rising costs and the restructuring of the funding relationship between the federal government, … at adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After … on the fiscal challenges it faces nearing the middle of the fiscal year – electing not to set aside additional …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsSUNY Bulletin No. SU-300
… If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave with Pay or Leave of Absence … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… staff were on site even though they are required to be full time. For the six projects reviewed, 53 of 101 Transit’s … completion of projects and additional costs. The MTA’s full response, and the auditors’ responses to its comments, …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysOpinion 96-23
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Audit Finds Construction Delays in Public Housing Program Across New York State
… DHCR officials disagreed with the audit’s findings. Their full response is included in the final audit. Read the report …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… expenses, entertainment costs, and expenses that a related-party subcontractor was responsible for paying. We assessed … a management contract between WellCare and a related party, Comprehensive Health Management, Inc. (CHMI), in a …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… the public’s trust. The Town Board’s (Board’s) 2025 calendar-year fund appropriations (general, highway and fire … For example, the highway fund incurred $263,016 in 2024 payroll expenditures that were processed and paid from the general fund payroll clearing account. However, the highway fund transfers …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68