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Opinion 98-4
… of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties … (delegation of duties in connection with) REAL PROPERTY TAX LAW, §554; COUNTY LAW, §§369, 577, 600: If the office of … asking which county officer is the official to whom the county tax levying body may delegate authority to perform …
https://www.osc.ny.gov/legal-opinions/opinion-98-4MetroPlus Health Plan: COVID-19 Enrollment Trends
… September 2022 PDF Version Overview MetroPlus Health Plan is a prepaid health services plan and a wholly owned subsidiary of NYC Health + Hospitals … MetroPlus Health Plan is a prepaid health services plan and a wholly owned …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsState Comptroller DiNapoli Releases State Audits and Examinations
… and technical security controls over the protection of cardholder data at the authority. They identified several … requirements. Public Service Commission (PSC): Oversight of Complaint Activity (2015-S-82) Auditors found the PSC … (2015-1A-001) NYSIF did not effectively address the risk of its Risk Managing Planning Group serving in conflicting …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsDiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… grateful for the trust Comptroller DiNapoli has placed in me over the years,” Titarchuk said. “Working with the Fund’s …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundFinancial Oversight of the Advantage After School Program (Follow-Up)
… initial audit report, Financial Oversight of the Advantage After School Program (Report 2016-S-39 ). About the Program … (OCFS) is responsible for administering the Advantage After School Program (Program). The Program offers a range of … Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104DiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… growth rate for the same period in 2014. The Capital District had the second strongest sales tax growth in the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Mission Statement and Performance Measures
… York State Thruway Authority is achieving its performance measures and properly reporting on the results. The audit … authorities to develop a mission statement and performance measures for evaluating their operations. Key Findings The … The Authority did not report on five of 15 performance measures and six of the 10 measures we reviewed were not …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresComptroller DiNapoli Releases Municipal Audits
… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … Selected Financial Activities (Chautauqua County) The city council did not develop a long-term financial plan, long-term … for reasonableness. The comptroller did not provide the council with cash flow analyses and did not submit casino …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsImproper Payments to a Physical Therapist (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Improper Payments to a Physical Therapist ( Report 2013-S-15 ). Background The … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followComptroller DiNapoli Releases School Audits
… an era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Schenectady … Student Achievement (Delaware County) District officials have taken steps to increase educational productivity and …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsMedicaid – Federal Funding and New York
… state with a 90 percent FMAP for these individuals. In SFY 2025, federal Medicaid spending totaled $69.2 billion out of … in Medicaid is second only to California. In February 2025, enrollment in Medicaid totaled 6.9 million, and is … the amount of county contributions has remained capped at calendar year 2015 levels. SFY 2025 amounts are estimates; …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidNational School Lunch, Breakfast Programs – Federal Funding and New York
… $538 million for NSLP and SBP in each of FY 2025 and FY 2026 (see Figure 1), with the City’s Department of Education … of which 92 percent is federally funded. In FY 2025 and FY 2026, both NSLP and SBP make up 94 percent of federal … 1 – Department of Education School Food Services FY 2026 Preliminary Budget (in millions) FY 2025 FY 2026 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsUnited HealthCare – Empire Plan Drug Rebate Revenue
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The … Department contracted with United to administer the Empire Plan’s prescription drug program from January 1, 2008 through …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueCUNY Bulletin No. CU-190
… the International Alliance of Theatrical Stage Employees Union, Local One, a new bargaining unit (TI) and new titles, … A list of the new Earnings Codes for each earn program is attached. An explanation regarding the new earn codes is also attached. Agency Actions CUNY Administration will set …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-190-newly-established-bargaining-unit-iatse-local-one-andSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide audit initiative …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Accounts Payable Advisory No. 37
… the SFS as follows: Procurement Card transactions SFS Main Menu > Reporting Tools > SFS OBIEE Reports > Purchasing > … is filtered to “VISAP”. Travel Card transactions SFS Main Menu > Reporting Tools> Query > Query Viewer > Travel Card Aging Report NET Card transactions SFS Main Menu > Reporting Tools > SFS OBIEE > Purchasing > …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Central Islip Union Free School District , … and the Oswego School District Public Library . “In an era of limited resources and increased accountability, it’s … balance has declined during this time frame as a result of appropriating fund balance to finance the planned …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1City of Amsterdam – Budget Review (B23-5-4)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation … directly related to its operations. Consider the potential financial impact in the event that any of the CBAs are …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4State Comptroller DiNapoli Statement on New York City Financial Plan
… growth and improvement in the commercial real estate market expected to slow from earlier projections. The updated … , notwithstanding recent volatility. As I noted in August, market returns in FY 2021 enabled record pension gains which … growth and improvement in the commercial real estate market expected to slow from earlier projections …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-plan