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Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsReport on the State Fiscal Year 2019-20 Executive Budget, February 2019
State tax revenues in December and January fell far short of earlier projections, making the process of adopting the new State budget more difficult than in the
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2019-20.pdfTown of Reading – Financial Management (2013M-217)
… 115 percent in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town … Board decided to transfer an additional $55,000 from the highway town-wide fund to the capital project fund and the Board appropriated $30,000 of non-existent highway town-wide fund balance in its 2013 budget to help pay …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… also largely reflect the period when local governments in New York received federal relief funds to assist them in … from the COVID-19 pandemic. “The financial landscape for many local governments has improved with the infusion of … other challenges that might affect a local government’s or school district’s finances. This information includes …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… hold those with serious violations accountable could be a recipe for disaster.” The state Department of Health (DOH) is …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyNew York’s Paid Family Leave Program
New York State recently began providing 12 weeks of fully paid parental leave for certain State employees to bond with a newborn, adopted or foster child.
https://www.osc.ny.gov/files/reports/pdf/ny-paid-family-leave-program.pdfXIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… it will continue to be associated to the federal grant (Customer Contract) to support federal billing. This Customer Contract (and Federal Grant Award) is then … related to the Project Guide. Agencies will create the Customer Contract and associate it to a project using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grantsSouth Country Central School District – Enhanced Budget Review (B26-7-4)
… review of the District’s finances. As a result, we began a review of the District’s general fund budgets. Key … to finance recurring expenditures. Use trend analysis when developing budget appropriations. Closely monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4DiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… state and federal aid, the School Tax Relief program (STAR), and local property tax revenue. Property taxes made up … aid, declining from 3.4 percent to 2.9 percent and the STAR program dropping from 7.5 to 5.8 percent. The percentage …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityState Contract and Payment Actions in April
… and more than 7,200 payments valued at more than $12.3 million, primarily for mistakes, insufficient support for … MLB Construction Services LLC for renovations to Memorial Hall at SUNY Plattsburgh. State University of New York $82.2 … and resurfacing in Ulster County. $4.7 million with Slate Hill Constructors Inc. to replace Canton Street bridge over …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilOpinion 94-30
… of the City of New York are required to remit to the Commissioner of Taxation and Finance $160 of the $165 collected pursuant to the first unnumbered paragraph of CPLR, §8018(a). This is in … to collect a fee of $100 for the assignment of an index number to an action pending in a court of which he or she is …
https://www.osc.ny.gov/legal-opinions/opinion-94-30State Comptroller DiNapoli Releases Municipal Audits
… did not always seek competition when procuring goods and services. Town officials made 17 purchases totaling … competition and spent $4,820 on snowplow blades and shoes but could have saved town taxpayers $2,244, if … monitor and effectively manage fund balance. As a result, more taxes were levied than needed to fund operations. For …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Cyberattacks on New York’s Critical Infrastructure
Cyberattacks are a serious threat to America’s critical infrastructure and have the potential to severely impact our day-to-day lives.
https://www.osc.ny.gov/files/reports/pdf/cyberattacks-on-new-yorks-critical-infrastructure.pdfDiNapoli: Local Sales Tax Collections Grew in 2025
… Local government sales tax collections in New York state totaled $24.4 billion in calendar year 2025, an increase of 4.5%, or $1 billion, … today by State Comptroller Thomas P. DiNapoli. Growth in 2025 was higher than the 3.8% average annual growth rate … Local government sales tax collections in New York state totaled $244 billion in calendar year 2025 …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… projects. Inappropriate Investments The FIDA and FURA investment account had $911,000 improperly invested in bonds …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesState Agencies Bulletin No. P-963/A-426
Federal Tax Law Changes Affecting Educational Assistance Payments
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-963-a-426.pdfState Agencies Bulletin No. P-926/A-400
Federal Tax Law Changes Affecting Educational Assistance Payments
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-926-a400.pdfState Agencies Bulletin No. P-925
Federal Tax Law Changes Affecting Educational Assistance Payments
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-925.pdfPublic Authorities by the Numbers, December 2014
New York’s State and local public authorities collectively spend nearly $60 billion annually.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-by-the-numbers-2014.pdfState Contract and Payment Actions in May
… / ES II Enterprises JV to repair steel and replace the ramp deck on the Gowanus Expressway in Kings County. $15 …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-may