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2025ABC State of New York General Obligation Bonds, March 2025

Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.

https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-os.pdf

Examination of New York State Supplemental Program (SSP) Payments 2

This is the second in a series of reports that will be issued to the Office of Temporary and Disability Assistance (OTDA) regarding our examination of NYS SSP

https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-01-09b.pdf

Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual

… special education provider located in Westchester County, New York. Hawthorne provides preschool special education …

https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manual

II.4 New York State Financial Accounting – II. New York State Financial Accounting

… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accounting

Debt – 2023 Financial Condition Report

… The debt burden of a governmental entity creates fixed costs that … grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2022-23, the State reported the following debt levels: $1.8 billion of constitutionally authorized, …

https://www.osc.ny.gov/reports/finance/2023-fcr/debt

2020 Financial Condition Report – 2020 Financial Condition Report

… in February, as the COVID-19 pandemic forced severe limits on business activity and significantly impacted the State’s economy. The …

https://www.osc.ny.gov/reports/finance/2020-fcr

DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule

… York State Comptroller Thomas P. DiNapoli today released the following statement on New York City’s property tax assessments: “The release of New York City’s tentative property assessment roll suggests a bright spot for New York City’s finances entering fiscal year (FY) …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-schedule

Public School Safety – Incident Reporting and Unauthorized Student Departures

… of Education (DoE) officials accurately recorded and reported violent and disruptive incidents to the State Education Department (SED); and whether the DoE had … Act) requires public school districts to collect data on violent and disruptive incidents that occur on school …

https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departures

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average wireless … and authorization. Friendship Central School District – Fund Balance and Reserves (Allegany County) The board and …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1

DiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid

… DiNapoli, Schenectady County District Attorney Robert M. Carney, and Schenectady County Sheriff Dominic Dagostino … to defraud it accountable. My thanks to District Attorney Carney and Schenectady County Sheriff Dagostino for their … in protecting the Medicaid program.” District Attorney Carney said: “These defendants lined their pockets at the …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaid

Selected Personal Service Contracts

… To determine whether two selected Empire State Development Corporation (ESDC) personal service contracts were necessary, appropriately procured, and monitored to ensure service delivery as required by ESDC … State Development Corporation/New York State Council on the Arts: Unnecessary and Potentially Illegal Consultant …

https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contracts

XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures

… defined, secure process for discarding originals once the image verification is completed. PRIVATE AND … The State General Schedule, issued by the New York State Archives, includes requirements for agencies on …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidance

The Survivor's Benefit Program for New York State Employees

The Survivor’s Benefit Program provides a minimum death benefit to survivors of eligible New York State employees.

https://www.osc.ny.gov/files/retirement/publications/pdf/1655-survivors-benefit-program-nys-employees.pdf

XII.4.A Vendor Requests for Payment – XII. Expenditures

… AND POLICIES State Finance Law § 109 requires vendors to submit a certificate to the Office of the State … Comptroller (OSC) with each claim stating (i) the claim is just, true and correct, (ii) the State has not paid any … payments for materials, equipment and services. It is the responsibility of the vendor and the Business Unit …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-payment

State Comptroller DiNapoli Releases Municipal & School Audits

… today announced the following local government and school audits were issued. Vertus Charter School – Information Technology (IT) Asset Management (Monroe County) School officials did not … policy’s inventory record-required threshold of $1,500 for fixed assets. In addition, the IT asset inventory was …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins … County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the board evaluated … paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

Penn Entertainment and MGM Resorts Letters

I write as Trustee of the New York State Common Retirement Fund (Fund), one of the largest public pension funds in the United States, which holds and invests the assets of the New York State and Local Retirement System on behalf of its 1.2 million members, retirees, and beneficiaries.

https://www.osc.ny.gov/files/common-retirement-fund/pdf/penn-entertainment-mgm-resorts-letters.pdf

DiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums

… nearly $19 million for the state fiscal year 2014-15, in part, because of a flaw in how it calculated premiums, according to an audit released … cost reporting guidance, is missing out on millions in annual savings it is supposed to realize through reforms …

https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiums