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DiNapoli Releases May State Cash Report
… of the 2016-17 state fiscal year, a decline of $480.1 million, or 3.8 percent, from the same period last year and … "However, lower than expected spending has offset the lost revenue. With recent concerns relating to the pace of … billion, which was $290.5 million higher than the latest projection and $1.8 billion lower than last May 31. To access …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… Lake , Village of Shortsville and Village of Suffern . “In today’s fiscal climate, budget transparency and … our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … (Erie County) The supervisor relied on a certified public accounting firm to maintain town accounting records …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2Central Square Central School District – Fund Balance (2022M-196)
… of $3.6 million that exceeded the liabilities eligible to be paid from the reserve by $1.5 million. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Objective To determine the extent of implementation of the two … chain, depending on the product involved. Fuels subject to PBT include motor fuel and highway diesel fuel, among …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Report … had established adequate controls to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities reimbursed by the Ambulatory …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessTuition Assistance Program – Vaughn College
… Education’s Rules and Regulations when certifying students for State financial aid. Background TAP is the largest … (HESC) and is designed to help eligible students pay postsecondary tuition charges in New York schools. HESC also administers a variety of State …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeSales Tax Vendor Registration Practices (Follow-Up)
… these sales to register for a Certificate of Authority (COA), collect the tax from customers, and remit the tax to … a sales tax has not been paid. The Department may deny a COA in some circumstances, such as when a vendor submits an … penalties on vendors that make taxable sales without a COA. The State share of sales and use tax collections is the …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followResponse Planning for Unexpected Events
… trains across the Metro-North network. The OCC is staffed by rail traffic controllers assigned to manage 12 dispatching districts (specific sections of track defined by control points along the roadway). The supervisors of … When an unexpected event occurs, the OCC is notified by train engineers, train conductors, police (MTA Police …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsOpinion 90-8
… (see Municipal Home Rule Law, §2[1],[2]). Such a construction of the term "charter", however, would be … not, based solely on form, not substance. Further, such a construction would ignore the State Legislature's authority … language or legislative intent requires a retroactive construction (see McKinney's Statutes, §51). Even if a State …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Examination of Island Peer Review Organization
… $112,000 in administrative charges and nearly $180,000 in out-of-pocket expenses. Our objective was to determine … IPRO to provide services related to Medicaid activities. This contract and its amendments were not subject to approval … Findings We found the Department approved payments to IPRO for subcontractor expenses that were not allowable under the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationImplementation of the Dignity for All Students Act
… Also, we limited the audit to school districts outside of New York City. Background DASA seeks to provide students in New York with a safe and supportive environment free from … year ended June 30, 2016, school districts (excluding New York City) reported 19,410 incidents statewide under …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actComptroller DiNapoli Statement on New Immigration Ban
… New York State Comptroller Thomas P. DiNapoli released the following statement regarding President Donald Trump's latest Executive Order: "Today's Executive Order still cuts …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banExamination of Pitts Management Associates, Inc. Travel Expenses
The objective of our examination was to determine whether the travel expenses claimed for reimbursement by Pitts Management Associates Inc PMA were incurred
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… in 2023 that remained below pre-pandemic levels. While Manhattan remained home to the largest share of city … businesses rose by at least 10% in every borough except Manhattan, with some neighborhoods seeing particularly … small business growth over the four years included Manhattan’s Harlem (19.4%) and the Bronx’s Wakefield, …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityDiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… Food prices in the New York City metropolitan area have risen … low-income households are paying substantially more toward food than before the pandemic, according to a report released …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenXI-A.9 Receiving – XI-A. Purchasing
… should develop written policies and procedures to ensure staff consistently perform the receiving function … Chapter XII, Section 5.F – Adjusting the MIR Date of this Guide for additional guidance on this topic. Online Agencies … orders and receipts. Coach is accessible from the SFS home page after logging in with your SFS user ID and password. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingComptroller DiNapoli Releases Municipal Audits
… and reliable. Village of Cayuga Heights – Board Oversight (Tompkins County) The board did not ensure the village’s …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1818
… State Comptroller. Purpose The purpose of this bulletin is to inform New York State agencies of the possible delay in … signed, the 2020-21 State budget or a budget extender bill to provide for the continuing operation of State government … provide for the continuing operation of State government. Due to the first paycheck of the fiscal year falling on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1818-possible-delay-direct-deposit-funds-and-paycheck-distribution-april-1DiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… Reynoso about maternal health in New York State, and what can be done to save lives. The full op-ed is below: Here’s … and 3.5 times that of the United Kingdom. This crisis has also deeply affected our state. New York had a 33% increase … In order for lawmakers to support effective policies and get DOH adequate resources to meet new protocols, we need the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingDivorce and Your Benefits – Divorce and Your Benefits
NYSLRS pensions are considered marital property and may be divided when a marriage ends Overview
https://www.osc.ny.gov/retirement/members/divorce