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Opinion 92-8
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible uses … of such a project as a portion of the total project cost in excess of the federal aid and provides that the State's … is established as any portion of the total project cost in excess of the federal aid and the State's share of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … is properly recorded and reported. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsOpinion 94-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … donations made to a school district from private sources in the form of gift, grant or bequest, the investment of … for by law, must be invested by the school district in accordance with General Municipal Law, §11. Endowment …
https://www.osc.ny.gov/legal-opinions/opinion-94-15DiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingDiNapoli Releases Bond Calendar for First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a … upon execution of all project approvals required by law. The collection and release of this information by the … New York State Thruway Authority, the State of New York Mortgage Agency, and the Triborough Bridge and Tunnel …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… today announced a tentative schedule of planned bond sales for New York state, New York City and their major public … sales of $9.11 billion include $6.43 billion of new money and $2.68 billion of refundings as follows: $7.60 billion scheduled for October, $5.74 billion of which is for new money purposes …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-releases-bond-calendar-fourth-quarterMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… eligible for Medicare based on age but were not enrolled in Medicare. The audit covered the period July 2016 through … Medicaid. When Medicaid recipients are also enrolled in Medicare, Medicare becomes the primary payer and Medicaid … a federal cash benefit to assist low-income individuals. In New York, all SSI recipients are eligible to receive …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareDiNapoli 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 … sales of $8.69 billion include $7.19 billion of new money and $1.5 billion of refundings and reofferings as … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarterXII.1 Expenditures Overview – XII. Expenditures
… purpose of this chapter is to provide the procedures and guidelines Business Units need to process expenditure vouchers through the Statewide Financial System for Office of the State Comptroller (OSC) approval. This …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewDiNapoli Releases Bond Calendar for Fourth Quarter
… reoffering purposes; $490 million scheduled for November, all of which is for new money purposes; and $650 million … New York City, and their respective public authorities. All borrowings are scheduled at the request of the issuer and … municipal bond market. It is contingent upon execution of all project approvals required by law. The collection and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli: Dangerous Dodd-Frank Roll Back Plan Threatens Consumers, Markets and Investors
… Services Committee, including Chairman Rep. Jeb Hensarling and members of the New York Congressional delegation, to … “The authors must have hoped Americans have amnesia and have forgotten the financial crisis that caused the Great … loans, weaken corporate accountability and sow the seeds for economic instability,” DiNapoli said. Read DiNapoli’s …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-dangerous-dodd-frank-roll-back-plan-threatens-consumers-markets-and-investorsJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
The purpose of our review was to assess the Jefferson County Industrial Development Agencys JCIDA progress as of July 2024 in implementing our recommendations in the audit report released in October 2020
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)
… | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango County … Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fBid Request 24P-08BR – ServiceNow Additional ITIL (Fulfiller) Licenses
… in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this link: …
https://www.osc.ny.gov/procurement/24p-08brFinancial Toolkit for Local Officials
… Cash Flow Management Strategies … Local government and school district leaders are faced with unprecedented challenges in …
https://www.osc.ny.gov/local-government/financial-toolkitDiNapoli Releases Bond Calendar for Third Quarter
… their major public authorities during the third quarter of 2025. The planned sales of $10.8 billion include $7.21 … issuances it contains. The prospective third quarter calendar includes anticipated bond sales by the following … Agency, and the Triborough Bridge and Tunnel Authority. Calendar Securities Coordinating Committee (SCC) Forward …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterKIPP 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.pdfOSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.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.pdf