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DiNapoli Releases Year-End State Cash Report
… percent from last fiscal year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … . DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-year-end-state-cash-reportQuality of Internal Control Certification
… The Division reported that its internal audit function was only partially compliant with generally accepted professional …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … experienced stronger growth in the first half of 2025, future revenues may become less predictable as local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearDiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
… committed $50 million to a private equity fund managed by Hamilton Lane aimed at supporting small businesses across New … Investment Company (SBIC) Fund II L.P., managed by Hamilton Lane. The SBIC Fund II has approximately $150 … II was launched in 2022 and is built upon the success of Hamilton Lane’s first SBIC offering, the New York SBIC Fund …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Report 2018-S-71 ). About the … care, including nursing, physician, and counseling services; home health aides; physical and occupational … Medicare is the primary payer for Medicare-covered hospice services, while Medicaid is the payer of last resort. In …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… Objective To determine the extent of implementation of the ten … Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Report 2018-S-24 ). … recipients may have more than one different CIN assigned to them during the time they are in receipt of benefits …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersCity of Lockport – Budget Review (B22-1-8)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter … New York Office of the State Comptroller City of Lockport Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 … estimates for significant expenditures in the 2021 adopted budget. However, the adopted general fund budget includes …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10DiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… it was hired for, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Homeless … of the high risk stations and medium stations, while in Brooklyn it didn’t make the required visits to one-third of … had called in sick. March 20, 2019 at Crown Heights/Utica Ave. (3/4) station and Utica Ave. (A/C) station. Outreach …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationCUNY Bulletin No. CU-445
… record, set up a Q12 in the Active record. OSC will only accept CGR spreadsheets that are sent by University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-445-2012-cuny-research-foundation-cuny-rf-grant-payments-summerDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… Thomas P. DiNapoli released an audit today identifying school districts that are not meeting all state-mandated physical education (PE) requirements for students. Of the 10 school districts examined, nine did not provide an adequate … Thomas P DiNapoli released an audit today identifying school districts that are not meeting all statemandated …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesSafety of Seized Dogs (Follow-Up)
… ). About the Program Article 7 of New York’s Agriculture and Markets Law (Law) empowers the Department of Agriculture and Markets (Department) to set standards for the humane care of seized dogs and inspect municipal dog shelters outside of New York City. The Law mandates that …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followUnified Court System Bulletin No. UCS-344
… 10989, 10993, and 10994 Note : The Zip Code criteria is only applicable to members of District Council 37. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsMedicaid Program – Optimizing Medicaid Drug Rebates
… (Department) is maximizing revenues from Medicaid drug rebates. The audit covered the period April 1, 2010 to … of the Medicaid prescription drug costs by requesting rebates from drug manufacturers. The Affordable Care Act, enacted in 2010, extended prescription drug rebates to cover medications dispensed to enrollees of …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… Area The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … with its written policies, and that each purchase was for a proper school district purpose. The District’s Board … duties to an appointed claims auditor who was responsible for examining and allowing or rejecting accounts, charges, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Opinion 90-7
… INDUSTRIAL DEVELOPMENT AGENCIES -- Employees (defense and indemnification by municipality) PUBLIC OFFICERS AND … any other separate corporate instrumentality or unit of government...". The IDA in question was established in 1976 … therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was …
https://www.osc.ny.gov/legal-opinions/opinion-90-7State Comptroller DiNapoli Releases School District Audits
… control weaknesses which auditors from the Comptroller’s Office communicated confidentially to officials, auditors … to the vendor. Schuylerville Central School District – Medicaid Reimbursements (Washington County) The district did not maximize Medicaid reimbursements by submitting claims for all eligible …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… initial audit report, Compliance with Executive Order 95 (Open Data) (Report 2019-S-39 ). About the Program State … 95 (EO 95), issued March 11, 2013, established an online Open Data Website ( Open Data ) for the collection and public dissemination of … initial audit report Compliance with Executive Order 95 Open Data Report 2019S39 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… relief package. Under the PPP, employers can secure loans that will be forgiven by the federal government if … for eight weeks and the money is used for payroll, rent, mortgage interest, or utilities. The Fund’s commitment will …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… or rising tuition costs since the 2008-09 academic year (AY) and that undergraduate TAP recipients dropped by 77,000 … resident enrollment in many sectors, before rebounding in AY 2024-25. Between AYs 2008-09 and 2024-25, the average … qualified for the maximum annual TAP award of $5,665 in AY 2025-26, an income ceiling that has not changed for 30 …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costs