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Local Government – 2023 Financial Condition Report
… around half of the total revenue for each class. Fire districts depend the most on property taxes, as they … 2021. Nearly all of this (95.8 percent) came from school district elementary and secondary education, with most of the … of several school aid payments, requiring difficult budget management for school officials. Employee benefits was …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentState Comptroller DiNapoli Releases Audits
… eligible. Further, Civil Service paid CVS Health $170,359 in administrative fees for processing these claims. … Members (2020-S-34) Auditors identified $5.7 million that United paid for members who were not eligible for Empire Plan … WARC is an SED-approved, non-profit special education provider located in Westchester County, serving students from …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in April
… third party administration of the NYS-Ride program. State University Construction Fund $12.4 million with PAC & … repairs at various locations in Bronx, Kings, New York, Queens, and Richmond counties. $11.3 million with AECOM USA … for JFK Airport capacity and access improvements in Queens County. $6.6 million with Kubricky Construction Corp. …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilComptroller DiNapoli Releases State Audits
… of Health (DOH): Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12) An … occurred primarily because hospitals billed Medicaid for higher (and more costly) levels of acute care when, in … consistently follow some of these procurement policies. For example, of 924 procurements reviewed, 97 in the $500 to …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… District , Glens Falls Common School District and the West Seneca Central School District . “In an era of limited … to meet cash flow needs during the 2014-15 fiscal year. West Seneca Central School District – Financial Condition … School District Glens Falls Common School District and the West Seneca Central School District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 89-63
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Exemption … Fees (exemption from court fees) PUBLIC HOUSING LAW, §52(1): A municipal housing authority is exempt from the payment … (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments, Inc. , 283 NY 373, 381 [1940]). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 88-63
… police units on behalf of towns or villages (see 1987 Atty Gen [Inf Opns] No. 87-8). Under the Defense Emergency …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Higher Education – 2022 Financial Condition Report
… Enrollment In academic year (AY) 2021-22, New York State … to 2011-12. The State has a higher proportion of private college attendance than most states, or 42 percent compared … nationwide in spring 2022 according to the National Student Clearinghouse. Online course enrollment for the State …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… Common Retirement Fund’s request that H&R Block disclose its spending on political activities. The Fund owns shares of … transparency and accountability from H&R Block regarding its political spending,” DiNapoli said. “We expect H&R Block … H&R Block has no publicly available policy on its corporate political spending. The company currently …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… (Department) Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – … treasurer must properly deposit, disburse, record and report a fire department’s funds to ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… Company Number 1 (Company) officials adequately monitor fuel inventory for loss, waste or misuse? Audit Period … the Audit Area Commonly used commodities such as fuel are frequent targets for theft, waste and misuse. By limiting access, requiring documentation and reviewing fuel records, opportunities for loss, waste and misuse are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringState Comptroller DiNapoli Releases Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… also found that three water-tight and air-conditioned enclosure purchases were not in the best interest of …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-12
… to a charter issued by the Director of the Office of Thrift Supervision (12 USC §1464[a][1]). The Director of the Office of Thrift Supervision is authorized to prescribe regulations …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid – Federal Funding and New York
… Medicaid (Assistance Listing Number 93.778) is a health … adults and children. Each state administers its own Medicaid program within federal guidelines, and it is jointly … More than four million City residents were enrolled in the Medicaid program as of January 2025. The City reimburses the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycSmall Businesses and the Economic Recovery: Work in Progress
… in the rest of the nation, and the negative impacts on small businesses with less than 500 employees persist. In addition, small businesses report facing new challenges with hiring … and with supply chains. Nevertheless, one in five small businesses reported a return to normal operations in …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… far in 2015. DiNapoli's office has audited and approved 5.1 million state refunds totaling $4.7 billion. More than … or traditional, my auditors work diligently to expose tax cheats.” DiNapoli said. “As refund fraud and identity theft … of his office’s audit of refunds during the period January 1, 2014 through December 31, 2014. During that year, …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
The Department ChartField captures an agencys organizational structure the lowest level at which a user will enter transaction information associated with its agency
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… NYSLRS pensions are considered marital property and may be divided when a marriage ends …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateCity of Lockport -- Budget Review (B1-15-20)
… general and water fund expenditures. The proposed budget does not include a tax overlay, which could create a …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20