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DiNapoli Releases Analysis of Federal Funding for New York City

… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal government funding, accounting for 6.4% of total spending, according to a series of briefs released today by New York State Comptroller Thomas P. DiNapoli. DiNapoli’s office …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-city

DiNapoli: MTA Budget Gaps Return

… at $211 million this year and increase to $652 million in 2028, according to a new report from State Comptroller … its expectations for farebox revenue. While paid ridership in June 2024 was at about 70% of pre-pandemic numbers, it failed to grow at the expected pace in July and August. MTA’s consultant, McKinsey, has predicted …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-return

DiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools

… Prevention reported that in 2020, mental health emergency room visits rose 24% among 5- to 11-year-olds and 31% among … department does not require districts to verify they’re meeting mandated mental health education standards, so it …

https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schools

Enforcement of Article 19-A of the Vehicle and Traffic Law

… Purpose To determine if the Department of Motor Vehicles (Department) takes adequate steps to … identify motor carriers that must comply with Article 19-A of the New York State Vehicle and Traffic Law and enforces … and written or oral exams testing the driver’s knowledge of the rules of the road and must continuously maintain a …

https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-law

Medicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders

… drugs, procedures, and supplies, and whether controls are in place to prevent abuse and misuse of these products. The … the recipient is a registered sex offender, the MCO merely does not pay for the services. Certain steps could be taken … Medicaid laws and policies are inconsistent: State policy does not allow payment of ED drugs for the treatment of BPH …

https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and

Unified Court System Bulletin No. UCS-316

… 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … Deficiency 502 NYS SS/Medicare Deficiency 682 VDC Before Tax Arrears 685 VDC Suspense Before Tax Arrear GARNSH Garnishments HIATRG Regular After Tax …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-316-april-2021-and-april-2022-state-new-york-unified-court-system

XVI.3.A Financial Statements – XVI. Financial Reporting

… employees, and participants in the annual operating budget/legal appropriation process. The financial statements … employer contributions, and changes in the net pension liability and related ratios. The government-wide financial … recorded when earned and most expenses are recorded when a liability is incurred, regardless of the timing of related …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statements

Contract Submission System Guide for the Office of the Attorney General Users

… which allows State authorities to submit contracts and contract amendments for prior approval or filing to the Office of the State … as required by Public Authorities Law (PAL) 2879-(a) and NYCRR Part 206. OSC will review submitted transactions … which allows State authorities to submit contracts and contract amendments for prior approval or filing to the …

https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-users

Opinion 2008-6

… We are informed that the "hourly rate divisor" is then determined by multiplying the next subordinate officer's …

https://www.osc.ny.gov/legal-opinions/opinion-2008-6

Opinion 2005-3

… or statutory amendments that bear on the issues discussed in the opinion. PARKING FACILITIES -- Construction of (by … (General Municipal Law §2). 3 Therefore, section 72-j does not provide authority for a school district to … to sell “any real estate … and the buildings thereon ..”, does not encompass a sale of property that it is currently …

https://www.osc.ny.gov/legal-opinions/opinion-2005-3

Reporting Regulation for Elected or Appointed Officials

… activities that complies with the requirements of this regulation and submits it to the secretary or clerk of the …

https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officials

State Agencies Bulletin No. 1280

… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution … The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Communication to Affected …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013

City of Salamanca – Selected Financial Activities (2015M-284)

… overdue real property taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. … within the Allegany Territory of the Seneca Nation, in Cattaraugus County. The City, which has approximately … flow analyses and did not submit casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did …

https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284

City of Lockport -- Budget Review (B1-15-20)

… expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2016. The overtime … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. Ensure the appropriation for …

https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20

Tuckahoe Common School District – Purchasing (2013M-158)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over … School District is located in Suffolk County in the Town of Southampton. The District is governed by a Board of … by approving vendors for use outside of the competitive process. The Board does not always enter into written …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158

State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget

… following statement on New York City's Fiscal Year (FY) 2025 Preliminary Budget: “The release of New York City’s $109.4 billion FY 2025 preliminary budget shows the pathway to budgetary … projected migrant spending , will be used to close the FY 2025 budget gap. “Despite these positive developments, the …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budget

Review of Trivision Tek Group, Inc.

… result of our examination, we rejected the final $211,109 payment request from Trivision to ESD. In addition, ESD … performed prior to certifying the appropriateness of payment requests to the Comptroller. …

https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-inc

XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement

… Expense Reports, and procedures for ensuring an employee does not leave the Business Unit’s employment with an …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advance

Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)

… Purpose of Audit The purpose of our audit was to examine the student … verify student information by periodically requiring new proof of residence, such as a utility bill, or requiring that … a new proof of residence be submitted when a student’s address changes. Key Recommendation Periodically verify the …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174

Oswego School District Public Library – Selected Cash Receipts (2013M-397)

… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …

https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397