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DiNapoli Releases Bond Calendar for Third Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major public … billion of refundings as follows: $8.04 billion scheduled for July, $5.56 billion of which is for new money purposes and $2.48 billion of which is for …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterState Comptroller DiNapoli Releases Municipal & School Audits
… on debt to pay for operating expenses. Wyandanch Union Free School District – Budget Review (Suffolk County) State …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Auditors Find Safety Hazards at Pre-K Facilities in New York City
… action on our recommendations so all children have a safe learning environment.” The UPK program was established … require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health and … must be maintained in a state of good repair, clean, and safe and suitable for children. DiNapoli’s auditors reviewed …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-citySecurities Coordinating Committee
… Corporation (HDC) NYC Municipal Water Finance Authority (NYW) NYC Transitional Finance Agency (TFA) NYC Health and …
https://www.osc.ny.gov/debt/securities-coordinating-committeeComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Albany Public Library , Cambria Housing Authority and the Oneida County … being spent appropriately and effectively.” Albany Public Library – Leave Accruals (Albany County) There is no … requesting and approving leave is not consistent across library departments. Cambria Housing Authority – Financial …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Do Not Call Enforcement Efforts (Follow-Up)
… consumers to register their personal mobile and landline phone numbers on a central national registry to reduce … in 2001. Initially, New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal … by State residents had more than doubled since 2014, the number of cases referred to counsel for further action …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followOpinion 90-7
… therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7V.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds … Class captures the Period of Probable Usefulness PPU for General Obligation GO Bonds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… recommendations included in our initial audit report, New York State Psychiatric Institute - Controls Over State … Institute was not taking steps to ensure it was receiving fair compensation for use of its facilities by Columbia …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followFinancial Outlook for the Metropolitan Transportation Authority
Over the last year, the fiscal position of the Metropolitan Transportation Authority (MTA) has deteriorated, as the trajectory of ridership has ebbed closer to the low end of the agency’s forecasted range.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2023.pdfElection Form for 25 Year Retirement Plan Sections 89, 603 or 604 – ERS Tier 3 Members Only (RS5473)
To elect to contribute under Section 89, 603 or 604, which provides a retirement of one-half of final average salary after 25 years of creditable service, qualified Tier 3 members use form RS5473.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5473.pdfTechnology Transfer Program and Royalty Payments
… New York’s (SUNY) interest in the transfer of technology and royalties received for intellectual property developed at … Foundation’s mission is to provide talent, services, and technology that empower SUNY to research, innovate, and transfer discoveries that transform the world’s knowledge …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… Objectives To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal … To determine whether Homes and Community Renewal HCR has established and maintains adequate internal …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingOpinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. SEWER DISTRICTS -- Construction (of laterals to serve previously unserved properties within … Concerning the authority of a sewer district to install at the expense of the district …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Improper Medicaid Payments for Terminated Drugs (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Improper Medicaid Payments for Terminated Drugs (Report 2019-S-45 ). About the Program … the Department maintains drug termination dates in eMedNY, its claims processing and payment system. We …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… The CDC purchases vaccines from drug manufacturers at a discount and distributes the vaccines to state health …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Champion Great Bend Fire District , Chenango County , … is being spent appropriately and effectively.” Town of Champion Great Bend Fire District – Controls Over Financial … today announced his office completed audits of the Town of Champion Great Bend Fire District Chenango County Jefferson …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 96-10
… general fund prohibited) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may not authorize the … the unexpended balance of a capital reserve fund into the fire district's general fund. It may, however, authorize a … with General Municipal Law, §6-g(8). You ask whether a fire district, subject to voter approval, may transfer the …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Controls Over Equipment (Follow-Up)
To assess the extent of implementation of the six recommendations included in our initial audit report Controls Over Equipment Report 2017N9
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followOpinion 95-23
… Opns St Comp No. 77-836, unreported; 31 Opns St Comp, 1975, p 183; 31 Opns St Comp, 1975, p 28). We have, however, also acknowledged that there … rendered (Opn No. 77-836, supra ; 31 Opns St Comp, 1975, p 183, supra ; Opn No. 71-659, supra ). These opinions …
https://www.osc.ny.gov/legal-opinions/opinion-95-23