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Review of the Financial Plan of the City of New York, December 2021
On November 30, 2021, the City released its seventh budgetary update since the COVID-19 pandemic began, its modified November 2021 financial plan. The City’s finances have experienced considerable fluctuation throughout this time, fueled by volatility in everything from employment to federal aid.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2022.pdfSelected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… Purpose To determine if Empire BlueCross BlueShield's (Empire's) payments to State University of New York's Stony Brook University Hospital (Stony Brook) for …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughControls Over the Collection of the Public Safety Communications Surcharge
… reporting and remitting of Surcharges. Seventeen Providers account for the majority of wireless services (about 98 …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeXV.6.B Negative Payroll Balances – XV. End of Year
… as soon as possible. Note: An analysis and the correction of currently charged payroll pools may be necessary by your …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesOpinion 94-30
… or statutory amendments that bear on the issues discussed in the opinion. [edited for publication] COUNTY CLERK -- Fees (amount of index fees remitted to State) FEES -- Court Fees (amount of index fees remitted … words or phrases which were omitted from a statute. Where, however, the legislative intent is clear, words …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Comptroller DiNapoli Releases School Audits
… (Saratoga County) District officials properly accounted for employee leave accruals and made accurate separation … exceptions with the calculation of wages and salaries for employees. Mount Pleasant Blythedale Union Free School … operating budget and normalize future tax levy increases. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Town of Brandon - Financial Condition (2019M-239)
… whether Town officials effectively managed the Town’s financial condition. Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Review of the Financial Plan of the City of New York - December 2007
New York City’s budget gap for FY 2011 represents 14.9 percent of City fund revenues.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2008.pdfState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Baldwin Union Free School District , Catskill Central School District , … Union Free School District , Mechanicville City School District , Rhinebeck Central School District , …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and district officials properly established the district’s nine general fund reserve funds totaling $10.9 million but … board and district officials did not properly manage fund balance and reserves. As a result, officials withheld funds …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Ripley Central School District – Financial Management (2021M-23)
… the Ripley Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Objective To determine whether Medicaid and Essential Plan enrollments … between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsOversight of the Nourish New York Program
… required to have accompanying documentation to support the source of the food purchased. However, neither the regional …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… it is demonstrated that the state paid out its own funds for federal program purposes prior to receiving federal … in whole days between the average date of check clearance for the disbursement and the date the related federal funds … Federal interest liabilities will also be calculated for any eligible federal program that is funded on a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… villages were designated in fiscal stress under his office’s Fiscal Stress Monitoring System (FSMS) for their fiscal … local governments evaluated in this period. Over 482,000 New Yorkers reside in these municipalities. DiNapoli’s office … using financial indicators including year-end fund balance, cash position, short-term cash-flow borrowing, and …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesA Question of Balance: Gaming Revenues and Problem Gambling in New York State, November 2020
A Question of Balance Gaming Revenues and Problem Gambling in New York State, November 2020
https://www.osc.ny.gov/files/reports/special-topics/pdf/gaming-report.pdfWhite Lake Fire District – Budgeting Practices (2013M-156)
… audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background … The District’s general fund budget totaled $234,950 for the 2013 fiscal year. Key Findings The Board has not … our audit was to examine the Districts budgeting practices for the period January 1 2012 to April 23 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156City of Saratoga Springs – Financial Condition (2012M-201)
… condition of the City’s general, water and sewer funds for the period January 1, 2008, to December 31, 2011. … consisting of five members, has overall responsibility for the City’s operations. The City’s annual budget for the 2012 fiscal year was $37.2 million for the general …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Planning and Financing New York State's Capital Investments, March 2014
Investment in capital assets is essential to New York’s economy and its quality of life.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-capital-investments-2014.pdfState Contract and Payment Actions in April
… Office of the State Comptroller approved 1,190 contracts for state agencies and public authorities valued at $14.1 … payments valued at more than $12.3 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-april