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Opinion 89-2
… Bidding (purchases by municipal nursing homes pursuant to a group purchasing program) PUBLIC HEALTH LAW, §2803-a; … participate in group purchasing programs operated pursuant to Public Health Law, §2803-a. Purchases made pursuant to such programs are exempt from statutory competitive …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Comptroller DiNapoli Releases State Audits
… overseeing the ACT program to ensure that provider teams are complying with certain important program requirements. Provider teams are not recertified in a timely manner; program data in … system is not complete or accurate; some program staff do not receive required training; and program recipients’ …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… than initial projections and $522.2 million below the latest projections released in February. State spending … lower than initial projections, but $41.3 million over the latest revised estimates; Local assistance spending through … State Fiscal Year 2015-16 , or go to: http://www.osc.state.ny.us/reports/budget/2016/year_end_fy2015-16.pdf Since …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesMore State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… of our food supply system. This is especially true in the Hudson Valley where sales of farm products topped $300 million in … for farmers. Some of the important findings for the Hudson Valley: There were 2,280 farms in the Hudson Valley …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… of farm products topped $2.3 billion in 2022, leading the state. Some counties in this region also countered statewide … healthy food also adds to the quality of life in the state, but this local food supply was put to the test during … this industry as outlined in a new report released today by New York State Comptroller Thomas P. DiNapoli. “New York’s …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesOversight of the Early Intervention Program (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations … with Disabilities Education Act and State Public Health Law include specific requirements and time frames for the … access to Program services. Equity was also an issue, with White children generally being referred at a younger age and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … exceed the $18.5 million maximum amount authorized by an act of the state Legislature for the city to issue debt … in the debt service fund had $337,777 in unidentified money that should be returned to the general fund. … New York …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million of fund balance that was not needed or used. Adopted annual … implementing corrective action in a follow up examination. Of the 10 audit recommendations included in a 2022 audit, one …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… (Suffolk County) District officials did not ensure that funds collected from all recreational and educational …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… maintain complete and accurate information technology (IT) inventory records and develop an IT contingency plan. As a … 16 IT assets could not be traced to or from BOCES’ inventory system and 40 IT assets were not properly recorded …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… approved. Had officials established procedures to ensure transportation aid applications were accurately … had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through 2022-23 … in accordance with state law which requires the clerk to deposit fees within three business days after total …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Monitoring of Construction Management (Follow-Up)
… Objective To assess the extent of implementation of the four … for buildings statewide. One component of its mission is to design and build facilities for State agencies and public …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followOversight of the Nourish New York Program (Follow-Up)
… to determine if products purchased with Nourish NY funds were eligible New York food products. We also found DOH …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… Local government sales tax collections declined by 10 percent overall in 2020, or … the previous year, according to a report issued today by State Comptroller Thomas P. DiNapoli. This decline was …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… for receiving, disbursing and retaining custody of Town money; maintaining complete, accurate and up-to-date … adjusted bank balances exceeded the recorded cash balances by $513,735. We identified about $440,000 in recordkeeping … the 2020 through 2023 fiscal years. Comply with New York State General Municipal Law (GML) Section 30, which requires …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of overtime hours increased by 7.8%, or 1.8 million hours higher than the previous year, according to the annual report issued …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Financial Reporting and Asset Allocation
… the public with a clear view of New York State Common Retirement Fund (Fund) management and investments. Monthly … regulations of the New York State Department of Financial Services. 2022 Report 2019 Report 2016 Report 2013 Report …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationOpinion 90-10
… Village of East Hills , 41 NY2d 446, 393 NYS2d 691; Tagg v City of Lockport , 228 AD 319, 238 NYS 662, affd 254 NY 582; Embler v Town of Wallkill , 132 NY 222; 1989 Opns St … 71 NY2d 91, 524 NYS2d 8; New York State Club Association v City of New York ) 69 NY2d 211, 513 NYS2d 349, affd 487 US 1, …
https://www.osc.ny.gov/legal-opinions/opinion-90-10XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… is a comprehensive list of those funds included in the New York State reporting entity, organized under GAAP*, as of … Fund 20600-20601 Charter Schools Stimulus Fund 21500-21503 New York State Infrastructure Trust Fund 21900-22266** … 20100-20209** Combined Expendable Trust Fund 20300-20301 New York Interest on Lawyer Account Fund 20350-20351 NYS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … not implementing three. Department of Health – Improper Medicaid Payments During Permissible Overlapping Medicaid and …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-audits