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XI.17 Protest Procedures – XI. Procurement and Contract Management
… that may be filed with the State Comptroller: (1) an appeal of a protest decision made by the public contracting … Comptroller 110 State Street, 11th Floor Albany, NY 12236. Appeal of Public Contracting Entity Protest Determination … contracting entity, any interested party may file an appeal of the public contracting entity’s determination with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli: School District Tax Levy Cap at 2%
… school and local communities are faced with the rapid increase in inflation, pandemic surge, and trying to …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance. Key Findings … to ensure that financial activities were properly recorded and reported and did not properly manage fund balance. The … to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Controls Over Revocable Consents
To determine if NYC Department of Transportation billed and collected correct fees for revocable consents and is ensuring that all structures meet required standards and that structures requiring a revocable consent have one
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsControls Over Selected Expenditures (Follow-Up)
… community-based Victim Assistance Programs (VAPs); and to advocate for the rights and benefits of all innocent crime …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followMessage from the Comptroller – 2022 Financial Condition Report
… responded to the challenges of the COVID-19 pandemic and accompanying volatility in the State’s finances, New York … on stable ground. Historic federal financial assistance and improved tax revenues transformed an anticipated budget … better understand the impacts of the COVID-19 pandemic and the State and federal policy responses, the ongoing risks …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, … To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… pdf] Audit Objective Determine whether the Wantagh Union Free School District (District) Board of Education (Board) … Determine whether the Wantagh Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… of seven members appointed by the County Legislature and responsible for JCIDA’s general management and financial and operational affairs. The Board-appointed Chief Executive …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… return, many projects receiving CCIDA financial assistance promise to create new jobs or retain existing jobs in the …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fDiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and … 2026, fiscal year end. “For the fourth year in a row, the property tax levy for school districts and 10 cities will be … tax levy growth factors for all local governments Real Property Tax Cap and Tax Cap Compliance web page …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… lines such as The North Face and Timberland Simon Property Group Inc. , the largest shopping mall operator in the United … respect to an election or referendum. According to the report “ Collision Course ,” authored by the Center for … The Brown-Forman Corporation – Withdrawn with agreement Royal Caribbean Cruises Ltd. – Proposal received 32 percent …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… included in our initial audit report, Pandemic Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About the Program The Office for People with Developmental Disabilities (OPWDD) is … included in our initial audit report Office for People with Developmental Disabilities OPWDD Pandemic …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… coverage. The Essential Plan should be the primary payer and Medicaid, as secondary payer, should pay any remaining liabilities, such as … as a liable third-party health insurance (i.e., primary payer). Key Findings DOH officials made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planDiNapoli: Help for Vulnerable Adults in NYC Falls Short
… needed services, leaving them at greater risk of harm. Staffing Shortages and High Caseloads Auditors found that … to 2022, while supervisors declined 7%. By October 2024 staffing had returned to budgeted levels, but the high … regular meetings, and new technology to recruit staff. The agency said it would develop best practice guidance for case …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortDiNapoli Statement on Executive Budget Proposal
… three years, Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing, reduce the structural budget imbalance and hold the line on spending. With today’s budget proposal, … point to continue the progress made. Still, there is much work to be done. The challenge for the state is to align …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalDiNapoli: Too Many Subway Stations Need Repairs
… Too many New York City subway stations are in disrepair and New York City Transit’s repair … Comptroller Thomas P. DiNapoli. Only 51 of the city’s 468 stations were free of defects, and just 1-in-4 had most or … City Transit reports it is making progress on repairing stations but the pace is too slow and much more work needs to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsOpinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … county sales tax revenues to reduce the townwide general fund tax levy against only those town properties located … Whether the Town of Cheektowaga may use its share of county sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 92-29
… of deputy police commissioner); (salary of individual filling vacancy in office of police commissioner) POLICE AND … to salary of deputy commissioner); (salary of individual filling vacancy in office of police commissioner) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 92-26
… Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a … part, that: [s]uch clerk shall thereupon notify the proper local official or officials, who, in spreading upon the … upon individual cities, towns or villages in the case of a local election not held at the same time as a general …
https://www.osc.ny.gov/legal-opinions/opinion-92-26