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IX.6.B OSC Draw Procedures – IX. Federal Grants
… For most grants, drawdowns on grants cash-managed by OSC BSAO are based on an award’s Accounts Receivable balance. OSC BSAO managed grants are associated with an “ACTIVE” customer contract … For most grants drawdowns on grants cashmanaged by OSC BSAO are based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresIX.12.M Journal Vouchers – IX. Federal Grants
… to, or on behalf of the first state agency; or Reimburse a second state agency for state funds the second state agency disbursed for program purposes. These …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersReport on the State Fiscal Year 2021-22 Executive Budget
The COVID-19 pandemic has had a severe fiscal impact on New York State, and the Executive Budget for State Fiscal Year (SFY) 2021-22 demonstrates the need for additional federal assistance.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2021-22.pdfXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… some form of purchase. Outright Purchase If an agency has funds available, outright purchase should be considered, … If an agency has an extended term purchase contract, and funds are available, consideration should be given to … If the equipment purchase includes the use of Federal funds, in addition to complying with State rules and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the East Meadow Public Library , Town of Erwin , Town of New Hartford and the Town … spent appropriately and effectively." East Meadow Public Library – Claims Auditing (Nassau County) The board does not …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0City of Newburgh – Budget Review (B6-13-21)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … revenues from the sale of tax acquired property. We have not been provided documentation to verify the assessed values …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Oversight of the Farm-to-School Program
… relationships between schools. The Program is intended to connect schools with local farms and food producers, … the Department entered into 45 Program contracts totaling $4.2 million with 34 different entities. During this period, …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programComptroller DiNapoli Releases School Audits
… School District , Fabius-Pompey Central School District , Liberty Central School District , School District Energy … tax levy that slightly exceeds the statutory limit. Liberty Central School District – Budget Review (Sullivan … School District CSD Chenango Valley CSD FabiusPompey CSD Liberty CSD School District Energy Performance Contracts …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Capital One Bank Accounts
… for MTA capital projects and the management of other real estate holdings. The remaining two accounts had been opened …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsWyandanch Union Free School District – Budget Review (B20-7-7)
… the adopted 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted a budget of $71.7 million for 2020-21. Key Finding Significant estimated revenues and … budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7DiNapoli Releases May State Cash Report
… State tax collections totaled just under $11 billion through May … by State Comptroller Thomas P. DiNapoli. "The state's tax revenues did not make up ground in May and are still more … year at this point," DiNapoli said. "While personal income tax collections are still well below last year's collections, …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… a new savings plan, called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help … maintain their health, independence and quality of life. New York State Comptroller Thomas P. DiNapoli, … a new savings plan called the New York Achieving a Better Life Experience NY ABLE program designed to help individuals …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… return premiums paid for periods when the member was not a resident. Key Findings We found various issues with the …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27Village of Mexico – Financial Management (2023M-170)
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over $1.1 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Assessing the Targeting of the Federal Coronavirus Relief Fund
In March and April 2020, Congress passed four stimulus bills to address the COVID-19 pandemic’s impact on the public health system and the economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/covid-19-relief-funds.pdfCity of Lockport -- Budget Review (B18-1-10)
… City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … initial review of the proposed budget we identified errors in general fund appropriations that resulted in a budget shortfall of $23,074. Based on the results of our …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Lingering Challenges in the Child Care Sector
New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide.
https://www.osc.ny.gov/files/reports/pdf/child-care-challenges.pdfNew Yorkers in Need Wrap-up (English)
The COVID-19 pandemic had devastating health, economic and social consequences. Yet for many, hardships existed long before that time; millions of New Yorkers face daily challenges to make ends meet as a result of living at or near the federal poverty level.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-wrapup-report.pdfDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… card, student loan or mortgage. It's time for New York to catch up to states who for decades have taught a financial …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schools