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The Financial Industry Crisis – Impact on the New York State Budget, September 2008
The State Comptroller maintains a close watch over the impact of all economic events for New York State and its local governments, including New York City.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-financial-industry-crisis-2008.pdfComptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2014-15, May 2015
New York spent $143.9 billion in SFY 2014-15 on an All Governmental Funds basis, an increase of $6.4 billion or 4.6 percent from SFY 2013-14.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2014-15.pdfAnnual Audit
The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fe
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-07-26-b.pdfComptroller’s Update: State Fiscal Year 2014-15 Revenue Trends through the Mid-Year, October 2014
The State ended the first half of State Fiscal Year 2014-15 in an improved cash position, due largely to unanticipated settlement revenues and tax receipts.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2014-15.pdfComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Albany Public Library , Cambria Housing Authority and the Oneida County … or paying for services not received. For access to state and local government spending, public authority …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-531
… rate deduction codes that will be used to recover Medicare and Social Security tax deficiencies for City University of … employees. Affected Employees CUNY employees with Medicare and/or Social Security deficiency Effective Date(s) … Payroll Deductions mailbox. Questions regarding Medicare and/or Social Security tax deficiencies may be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-531-new-deduction-codes-580-city-university-new-york-medicareState Agencies Bulletin No. 1275
… Purpose To notify agencies of the new deduction codes 616 PAF Retirement Before Tax (PAF BTX) and … dated October 23, 2013 OSC Actions OSC has created new deduction codes 616 PAF Retirement Before Tax (PAF BTX) and … Police and Fireman Retirement System who currently have deduction code 617 PAF Retirement After Tax (PAF ATX) to code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… Purpose To determine the extent of implementation of the four … made in our initial audit report, Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber … in the Medicaid program dispense prescription drugs to Medicaid beneficiaries. During the period January 1, 2008 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followReal Estate Portfolio
… whether the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or dispose of those properties, and disposed of property on terms … whether the New York Power Authority has accounted for all of its real estate holdings determined the need to either …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… of the program. DME includes devices and equipment that are available to recipients on a monthly rental basis. Under both FFS and managed care there are typically limits (or caps) on the number of monthly … could achieve cost savings by implementation of a rental cap on oxygen equipment. The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseDiNapoli Op Ed in Times Union
… oversight of governments use of Artificial Intelligence (AI) systems: Artificial intelligence has the potential to … and delivers services. New York state agencies have used AI companions to help seniors combat social isolation, and … to enact robust oversight over government’s uses of AI. We need to be assured that these technologies are used …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… increase in collections, according to a report released today by State Comptroller Thomas P. DiNapoli. This marked … County at 10.4%. Several other counties experienced near double-digit growth, including Yates (9.9%), Broome …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… included in our initial audit report, Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 … by the Power Authority Act to help provide a continuous and adequate supply of dependable electricity to the people … requires the State Comptroller to audit NYPA’s management and operations at least once every 5 years. Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followOpinion 92-51
… AGENCIES -- Officers and Employees (reimbursement for expenses incurred by member's spouse) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) … reimburse members of the agency or its executive director for the travel expenses incurred by the spouses of a member …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 92-42
… may enter into an agreement with the owner of a parking lot pursuant to which the town would lease a portion of the lot for town parking purposes and, in consideration therefor, … may enter into an agreement with the owner of a parking lot to permit the town to use a portion of the parking lot …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 95-24
… the opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) MUNICIPAL FUNDS … SCHOOL DISTRICTS -- Powers and Duties (use of State aid); Reserve Fund (deposit of State aid in mandatory reserve fund) EDUCATION LAW, §§3601-a, 3602, …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 93-3
… of the contract (see People ex rel. Smith , supra ; Trane Co. v County of Broome , 76 AD2d 1015, 429 NYS2d 487; Hurd v …
https://www.osc.ny.gov/legal-opinions/opinion-93-3State Agencies Bulletin No. 2195
… date for 2024. Federal Form W-4 Version should be set to ‘2020 or Later.’ Under the Special Withholding Tax … date for 2024. Federal Form W-4 Version should be set to ‘2020 or Later.’ Under the Special Withholding Tax Status, select ‘None.’ Set the Tax Status to ‘Single.’ All other subsequent fields …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024Improper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up)
… Objective To determine the extent of implementation of the six … Improper Supplemental Maternity Capitation Payments to Managed Care Organizations (Report 2020-S-57 ). About the Program The … To determine the extent of implementation of the six …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/improper-supplemental-maternity-capitation-payments-managed-care-organizations-follow