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Fiscal Stress Monitoring System Briefing for Non-Calendar Year Filers
Please join us for a general overview of the Fiscal Stress Monitoring System, along with strategies to prepare for the upcoming release.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-non-calendar-031126.pdfMedicaid Program: Maximizing Drug Rebates for Health and Recovery Plans (2017-S-61)
To determine whether the Department of Health took appropriate steps to collect all available drug rebates for Health and Recovery Plans ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s61.pdfMedicaid Program: Maximizing Drug Rebates for Health and Recovery Plans (2017-S-61) 90-Day Response
To determine whether the Department of Health took appropriate steps to collect all available drug rebates for Health and Recovery Plans ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s61-response.pdfOptimizing Medicaid Drug Rebates (Follow-Up) (2017-F-9) 30-Day Response
To determine the implementation status of the five recommendations made in our initial audit report, Optimizing Medicaid Drug Rebates (Report 2015-S-1).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f9-response.pdfGreat River Fire District – Treasurer Reports (2025M-125)
Did the Great River Fire District (District) Treasurer provide the Board of Fire Commissioners (Board) with complete and accurate financial reports?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/great-river-fire-district-2025-125.pdfMedicaid Program - Medicaid Overpayments for Medicare Advantage Plan Services (2017-S-46)
To determine if the Department of Health overpaid health care providers’ Medicaid claims for services also covered by Medicare Advantage plans.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s46.pdfComptroller’s Fiscal Update: State Fiscal Year 2013-14 Trends through the Mid-Year, October 2013
Midway through State Fiscal Year (SFY) 2013-14, overall tax collections are slightly below the latest Division of the Budget (DOB) projections.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2013-14.pdf2026 Employees' Retirement System Final Rates
Contribution rates for participating employers of the Employees' Retirement System (ERS) — fiscal year 2025, fiscal year 2026 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-ers-2026.pdfGeneral Investment Policy for the New York State Common Retirement Fund
Intended to provide a framework for the operation of the Fund and to reflect the strategies and principles adopted by the Comptroller.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/general-investment-policy.pdfImproved Financial Disclosure for LOSAPs and the New LOSAP Audit Requirements
The purpose of this bulletin is to provide LOSAP sponsors model notes that should be included with their annual financial reports.
https://www.osc.ny.gov/files/local-government/publications/pdf/losap.pdfAccount Codes for ERS & TRS Reserve Contributions Bulletin
The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to ERS and TRS.
https://www.osc.ny.gov/files/local-government/publications/pdf/ers-trs-reserve-bulletin.pdfSchool Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… school year: Developed and maintained a sampling plan to identify all water outlets for sampling or exemption, … which water outlets they exempted from sampling and how they were secured against use and also which outlets exceeded the lead action level and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2DiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… by the nonprofit hired to provide outreach services at Penn Station, Grand Central and elsewhere, according to an … Residents’ Committee (BRC) to provide homeless services at Penn Station, Grand Central, and outlying Long Island Rail … outreach services. DiNapoli’s auditors found workers at Penn Station, Grand Central and other MTA rail stations …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachVacancies at the Clinton Towers Mitchell-Lama Housing Development
… developments with approximately 44,000 total units (apartments). Clinton Towers, a Mitchell-Lama rental … vacancies occur, applicants should be offered and awarded apartments in the order their names appear on the lists - subject to HPD’s approval. Key Findings Vacant apartments at Clinton Towers were often not rented in a …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentXI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… Contract Processor can stage 12 releases of fixed monthly lease payments for a property during the coming year. The SFS … under that contract. For example: For a contract to lease office space, where the monthly payment amount is the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersState Agencies Bulletin No. 703-A
… Services employees represented by NYSCOPBA (BU01) in the following titles: Correction Officer Correction … implements the Arbitration Award between New York State and the New York State Correctional Officers Police … save entry of rows to end the payments. If an employee was on a leave of absence without pay, the agency must enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Manor Fire District , Massapequa Water District , Otsego County and Sullivan County . “In today’s fiscal climate, … New York State Comptroller Thomas P DiNapoli today announced his … Huntington Manor Fire District Massapequa Water District Otsego County and Sullivan County …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… audits of Cattaraugus County , Town of Cheektowaga , Village of Endicott , Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company … town to unnecessarily pay significantly more than needed. Village of Endicott – Budget Review (Broome County) The …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… the Camillus Volunteer Fire Department , Town of Lewis , Madison County Probation Department and the Orange County Department … totaling $45,283 lacked adequate support or authorization. Madison County Probation Department – Restitution Payments … of the Camillus Volunteer Fire Department Town of Lewis Madison County Probation Department and the Orange County …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… audits of the Village of Ballston Spa , Town of Schroon , St. Paul Boulevard Fire Association and the St. Paul Boulevard Fire District . "In today’s fiscal … project were not maintained throughout the fiscal year. St. Paul Boulevard Fire Association – Board Oversight (Monroe …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-audits