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DiNapoli: NYC Finances Gain Stronger Footing
… April, New York City released its $98.6 billion executive budget for the fiscal year beginning July 1, 2021 (FY 2022), … The Comptroller’s report notes the city plans to provide a general reserve of $300 million in FY 2022, about 0.4 percent … purpose, could reduce gaps to less than 4 percent of city-fund revenues, absent the budget risks. DiNapoli’s report …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… The early forecast of a disastrous year for financial markets was sharply reversed by a boom in underwriting … percent. The securities industry accounts for one-fifth of private sector wages in New York City, even though it is less than 5 percent of private sector employment. DiNapoli estimates that nearly 1 …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… needs assessment shows many capital needs are overdue for attention, according to Comptroller Thomas P. DiNapoli’s … all aspects of our regional transit system.” To prepare for the release of its five-year capital programs, the MTA … assessment detailing long-term infrastructure priorities for maintaining and improving its system. The last …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… more than one million students attending New York City’s public schools. That opportunity cannot be squandered. The … new risks, while failing to address existing risks, in the New York City Department of Education’s (DOE) budget, … students and families have been resilient and resourceful in the face of the challenges posed by the COVID-19 …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapDiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… health insurance, while reimbursement rates for health care programs are cut by Washington, making it harder for the … about the services it provides.” H+H provides health care through 11 acute care hospitals, five post-acute care (i.e., skilled nursing) … lose health insurance and reimbursement rates for health care programs are cut by Washington …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… LFH offers a range of services and programs to children with disabilities from birth through eight years of age. In 2014, … were not directly related to the programs, unallowable working capital interest, and credit card late fees. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … to children with disabilities between the ages of three and five years. Newmeadow is reimbursed for preschool special … costs included $3,897 in personal service costs and $8,162 in other-than-personal-service (OTPS) costs. We …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… Payments for hospital services are generally based on standard fee schedules. However, hospitals may be entitled … for special items, while agreements with other hospitals do not have such limitations. From April 1, 2011 to June 30, 2011, …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… year 2012-13 and certain expenses for the two fiscal years ended June 30, 2012. Background The Institutes of Applied Human … served 80 students. For the fiscal year ended June 30, 2013, Institutes reported about $2.3 million in …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Amsterdam, New York). Its Director and owner is Dr. Martha Frank (Director). Whispering Pines is reimbursed for …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period July 1, 2008 to … complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Opinion 94-21
… the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Affordable Home Ownership Development Program
… Affordable Home Ownership Development Program (Program) grant managers are awarding grant monies to existing and prospective homeowners in … and/or prospective homeowners (Program recipients). Grant monies may be used for new construction, home … Affordable Home Ownership Development Program Program grant managers are awarding grant monies to existing and …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programHate Crime Reporting
… State Executive Law requires all State, city, and local police agencies (agencies) to report crime data, including … origin, ancestry, gender, religion, religious practice, age, disability, or sexual orientation. Hate crime incidents … the crimes themselves are not reported, the initial officer does not identify the crime as containing a bias …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingChild Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child care licensing and inspection … licensing processes for the day care centers and group family day care homes, or through registration processes for the small day care centers, family day care homes and school aged child care centers. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionOpinion 90-17
… of surplus moneys) TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state legislature, … a dissolved fire district has been paid must be credited to the taxable real property located in such district in the … next succeeding assessment of town taxes. This is in reply to your inquiry relating to the use of surplus moneys of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-17DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… tax collections in New York state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, from 2022, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Windows Domain Administration and Management
… a year to support statewide mission-critical applications for 53 agencies. As part of its services, ITS is responsible for maintaining Active Directory domains on behalf of the … with six recommendations in a separate, confidential report to ITS officials for their review and comment. Key …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementUse of Federal Funding for Election Technology and Security (Follow-Up)
… Objective To determine the extent of implementation of the one recommendation included in our initial audit report, Use of Federal Funding for Election Technology and Security … To determine the extent of implementation of the one recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… of implementation of the five recommendations included in our initial report, Facility Oversight and Timeliness of … patterns or trends, such as a significant increase in complaints at a specific facility or system-wide, in a timely manner. In addition, the Commission could improve …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-follow