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State Comptroller DiNapoli Releases Audits
… Preservation and Development, Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (2019-F-50) … City’s rules were limited in scope and did not encourage Linden Plaza officials to make purchases at competitive … prices and none of the $10.7 million in purchases made by Linden Plaza were subject to competitive bidding. With …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0DiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City and their … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-releases-bond-calendar-third-quarterOpinion 89-17
… You ask whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the enactment of chapter 588 of … claims, the analysis contained in Opn No. 84-32, supra , is no longer relevant. Further it is apparent that the voter approval requirements of … Whether 1984 Opns St Comp No 8432 p 40 is still valid in light of the enactment of chapter 588 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-17DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… entitled to, ” DiNapoli said. “Thanks to my investigative team, the State Police, and District Attorney McCaffrey, she …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… until a transaction is posted. After the AP Adjustment Voucher has been posted, agencies will be able to view the … report, navigate to: General Ledger > General Reports > Cash Disb Summary Rpt (GL0400). AP Adjustment Voucher Deletion To keep the Commitment Control (KK), Cash and Modified Accrual ledgers in synch as well as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewPublic Health – 2022 Financial Condition Report
… Total Medicaid Spending Reaches Record High of Nearly $84 billion, an 11 Percent Increase State Medicaid … have also prevented the State from implementing a portion of Medicaid savings actions enacted in 2020. Enhanced federal … during the public health emergency. The Division of the Budget expects enrollment levels to peak at over 7.9 …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… the retirees may be: allowed a continuation of coverage for surviving spouses or certain other eligible persons for a period of time after the eligible retiree dies. … 1 Containing health insurance costs should be a priority for local governments and school districts. One way to reduce …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an … Did the Town of Clermont Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27City of Ithaca – Records and Reports (2025M-114)
… Period January 1, 2023 – November 14, 2024. We extended the audit period back to January 1, 2020, to review … oversee the City’s financial operations to ensure that public funds are managed with accountability, transparency … For example, the Finance Department’s staff did not record over 4,000 transactions, totaling $10 million in a …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114DiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… “Volatile commodity prices, labor pressures and extreme weather are adding to the unpredictability of farming that is … crops and measures to mitigate the effects of extreme weather events and hard to predict changes in seasonal weather patterns. While the state has adopted programs to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsOpinion 88-6
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of municipality to contribute … §§200 et seq .; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1); RETIREMENT AND SOCIAL SECURITY LAW, §§113, 470: A … an indeterminate cost and benefits are not payable until retirement. You ask whether a "defined contribution pension …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 92-52
… that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Municipal Cooperation (joint … which the Authority was created (See Citizens for Orderly Energy Policy v Cuomo 78 NY2d 398, 576 NYS2d 185; 1991 Opns St Comp … the joint investment of its funds with the funds of other public authorities and municipalities …
https://www.osc.ny.gov/legal-opinions/opinion-92-52DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… New York’s five largest school districts received $8.6 billion in … City, Yonkers, Buffalo, Syracuse and Rochester, the “Big Five” school districts in New York, as well as national peer … existing seats are of high-quality. None of the other Big Five districts planned to use more than two percent for early …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesState Contract and Payment Actions in November
… a new multi-use building and rehabilitate the pavilion at Camp Colby in Franklin County. $1.2 million to Essex County … awards for the startup business plan competition in Buffalo. $1 million to the Community Foundation of Buffalo to assist families at an increased risk …
https://www.osc.ny.gov/press/releases/2020/12/state-contract-and-payment-actions-novemberState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … books since fiscal year 2018. Lastly, the treasurer has not prepared or filed the fiscal year end 2019 through … authorized to issue obligations to fund operating deficits are required by law to submit their budget to the State …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1State Contract and Payment Actions in October
… for state agencies and public authorities valued at $21 billion and approved more than 2 million payments worth …
https://www.osc.ny.gov/press/releases/2023/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in March
… contracts for state agencies and public authorities valued at $52.1 billion and approved more than 3.6 million payments … rejected 241 contracts and related transactions valued at $1.7 billion and more than 6,800 payments valued at nearly $25.3 million, primarily for mistakes, insufficient …
https://www.osc.ny.gov/press/releases/2024/05/state-contract-and-payment-actions-marchOperational Advisory No. 3
… Subject: Budget Check Reminder Guidance: Agency transaction processors, … values are valid. You are reminded to review the budget check status field after the budget check to ensure that the transaction is still in a valid … Budget Check Reminder …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderCampbell-Savona Central School District – Budget Review (B2-13-12)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Campbell-Savona Central School District, located in Steuben County, issued debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12