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KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/kipp-troy-prep-charter-school-2024-20.pdfLe Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfGreater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greater-amsterdam-2022-50.pdfRockland County – Budget Review (B21-6-12)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockland-county-budget-review-b21-6-12.pdfWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/western-regional-otb-2021-65.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2021-22 through 2023-24
The Office of the State Comptroller (OSC) estimates that the State’s tax revenues will increase by 22.2 percent or $18.3 billion in SFY 2021-22 from the previous year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursement-21-24.pdfDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and major public authorities … billion, including approximately $354 million scheduled for this month, $492 million for August and $800 million for …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterOpinion 92-8
… federally-aided city bridge project) -- Proceeds (payment to State Comptroller) STREETS AND HIGHWAYS -- Improvements (issuance of obligations to finance non-federal share of federally-aided city bridge … the proceeds of bonds and notes issued by the city to finance the non-federal share of a federally-aided city …
https://www.osc.ny.gov/legal-opinions/opinion-92-8DiNapoli: Dangerous Dodd-Frank Roll Back Plan Threatens Consumers, Markets and Investors
… Comptroller Thomas P. DiNapoli today wrote to members of the House Financial Services Committee, including Chairman Rep. Jeb Hensarling and members of the New York Congressional delegation, to express his … CHOICE Act , which was the subject of a committee hearing. “The authors must have hoped Americans have amnesia …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-dangerous-dodd-frank-roll-back-plan-threatens-consumers-markets-and-investorsOpinion 94-15
… funds and endowment funds, including donations made to a school district from private sources in the form of … school district's investment policies, enacted pursuant to General Municipal Law, §39, relate to endowment or extraclassroom funds must be determined by …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Financial Toolkit for Local Officials
Local government and school district leaders are faced with unprecedented challenges in the wake of the pandemic including simultaneously managing the public health response and the budgetary impacts of the financial crisis
https://www.osc.ny.gov/local-government/financial-toolkitPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… in our initial audit report, Pandemic Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About the Program The Office for People with Developmental Disabilities (OPWDD) is responsible for coordinating services for individuals with intellectual …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama … to enter into an annual agreement with the managing agent, which must include a DHCR-approved Management Plan. It … Each development has an assigned DHCR Housing Management Representative (management representative), who is …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newControls Over Selected Expenditures (Follow-Up)
… Objective To determine the extent of implementation of the … Program The Office of Victim Services’ (OVS) mission is to provide compensation to innocent victims of crime and their families in a timely, … taken by officials of the Office of Victim Services to implement the recommendation contained in our audit report …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare. … program. Individuals who are eligible or appear eligible for Medicare are required to apply for Medicare as a condition of receiving Medicaid. When …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… – pdf ] Purpose of Review The purpose of our review was to assess the Jefferson County Industrial Development … and Chief Financial Officer (CFO) are responsible for day-to-day operations. JCIDA funds its operations, in part, with … The purpose of our review was to assess the Jefferson County Industrial Development Agencys …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Chenango County Industrial Development Agency’s … affairs. Commerce Chenango, Inc. (Commerce) was hired to perform administrative services on behalf of CCIDA. The … day-today operations. CCIDA offers financial assistance to businesses; in return, many projects receiving CCIDA …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fDiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… and accountability on the use of corporate dollars to further political agendas so they can determine whether … It has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingDiNapoli 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 … and reofferings as follows: $7.99 billion scheduled for July, $6.49 billion of which is for new money purposes and $1.5 billion of which is for …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Fiscal Stress Scores
… System scores. DiNapoli releases fiscal stress scores for municipalities (excluding New York City) twice a year. The scores announced today are for local governments operating on a calendar year basis for … in the future.” DiNapoli’s report notes that in this latest round of municipalities operating on a calendar year …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scores