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DiNapoli: Capital Planning Problems Persist at NYRA
… at Aqueduct Racetrack. Genting agreed to finance up to $5 million of the facility’s construction costs, and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… was secured in 2022 and repair work began prior to 2024, but the audit notes as of August 2024, facade work had yet to be completed. Inoperable fire … it is unacceptable that families are being forced to live in unstable conditions. Based on State Comptroller …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsCity of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Vested Retirement Benefit – Forest Rangers Plan
… Tiers 1 & 2 — The first of the month following your 55th birthday. Tiers 3 & 5 — Your 55th birthday. Tier 6 — Your 63rd birthday. Your Vested Benefit Your vested retirement benefit …
https://www.osc.ny.gov/retirement/publications/1864/vested-retirement-benefitDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… care. The audit recommended the New York State Department of Health (DOH) improve its management of the EI program and eliminate barriers to care. “Failure to … with early intervention services misses a critical window of opportunity and increases the risk of significant …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesState Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… New York State Comptroller Thomas P. DiNapoli and Acting Superintendent of the Department of Financial … District (BDD) as a participant in the BDD program and deposited $35 million in New York State funds to Sidney … Branch. The BDD program supports the establishment of bank and credit union branches across the State where there is a …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentMedicaid – Federal Funding and New York
… Medicaid (Assistance Listing Number 93.778) is a health insurance entitlement program for low-income adults … (DOE) and Early Intervention services in the Department of Health and Mental Hygiene (DOHMH). FIGURE 1 – NYC Medicaid Enrollment Sources: NYS Department of Health; OSC analysis FIGURE 2 – Medicaid Revenue by …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycWestchester County – Court and Trust Funds (2024-C&T-3)
… 1, 2022 through February 29, 2024. Background Pursuant to a court order, certain assets may be provided to the court … money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Otsego County – Court and Trust Funds (2025-C&T-4)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through July 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to a county treasurer for … appropriate controls to safeguard and account for court and trust funds for the period January 1 2023 through …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Lewis County – Court and Trust Funds (2024-C&T-1)
… 1, 2021 through January 24, 2024. Background Pursuant to a court order, certain assets may be provided to the court … money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… account used by the SFS Program. 60850 Sole Custody Op Trans (To) GL BU balancing account used by the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersInternal Controls Over Selected Financial Operations
… military forces, which are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York … Cooperative Agreement (MCA) between DMNA and the federal National Guard Bureau (NGB) allows DMNA to be reimbursed by …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsOpinion 88-3
… provided, shall be paid directly and immediately by the officer collecting the same to the chairman, and shall be … such fines collected by justices of the peace of towns and police justices of villages shall be paid to the state … however, are required to be paid by the collecting officer directly to the Chairman of the Workers' Compensation …
https://www.osc.ny.gov/legal-opinions/opinion-88-3XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… exceeds the purchase order due to allowable variances in price or quantity, the purchase order must be amended to …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesReal Property Tax Cap - School Districts
… Find Real Property Tax Cap Information for School Districts …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… New York State Department of Environmental Conservation’s (DEC) management of the program and found it must be … administration of the program from January 2019 to January 2025. Remediation Delays While many sites have been … running projects have been in the program between 17 and 20 years. Four were found to pose a ‘significant threat to …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
The New York State Office of Temporary and Disability Assistance OTDA can take steps to improve its efforts to ensure survivors of human trafficking receive the services and assistance available to them according to an audit released today
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… contract and amendment submittals subject to the Office of the State Comptroller (OSC) approval. Once a State agency … Team (EDSS submissions only) EBP Electronic – Lowest Price (IFB) EQM Electronic – Architect/Engineering Non-Quick, … change(s) made to one or more of the following Contract Header Fields Contract Maximum Begin Date Expire Date New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsCUNY Bulletin No. CU-735
… units will be affected. NY Barg U Descr (NY Barg U) TC Proff Staff Congress U2 Unrepresented Group U6 … Criteria All the employees in the above bargaining units (TC, U2, U6, TQ, U5) are required to be covered under this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-units