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Oversight of the Early Intervention Program
… and ensuring equitable and timely access to services for children across the State. The audit covered the period from … and expensive special education services later. Young children missing these opportunities for early intervention … Child Find system (Child Find) that ensures eligible children in the State are identified, located, and referred …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programOysterponds Union Free School District - Financial Management (2019M-217)
… limit. Moreover, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Medicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… audit report, Medicaid Payments to Medicare Advantage Plan Providers (Report 2016-S-54 ). About the Program Many of … audit report Medicaid Payments to Medicare Advantage Plan Providers …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followDiNapoli Urges NYC to Shore Up Rainy-Day Fund
… the city’s reserve policies are not as robust as other large U.S. cities, and with recent changes in state and local … fiscal year (FY) 2020. Officials subsequently approved a deposit of $500 million in FY 2022, which will bring the … during periods of economic expansion); Define the total amount of reserves to be set aside and the methodology to be …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundHenrietta Fire District – Financial Condition (2021M-27)
Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Comptroller DiNapoli Statement on New Immigration Ban
… In another report , DiNapoli found immigrants accounted for $257 billion in economic activity in New York City in …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banState Agencies Bulletin No. 415
To provide an overview of overpayment processing and highlight the changes resulting from the Payroll System upgrade in the procedure for recovering overpayme
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesBudget, Division of the
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/division-budget.zipComptroller DiNapoli Releases Municipal Audits
… events. In addition, the district has more sport utility vehicles than appear to be necessary for appropriate district operations. For access to state and local government spending and nearly … openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Rochester City School District – Budget Review (B20-2-5)
… accuracy of budget projections in the 2020-21 budget and restore the District’s overall financial condition, especially in light of the challenges caused by unexpected revenue … accordingly to balance the budget. If City Council does not approve a waiver to the cash capital requirement …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Economic Impact: Higher Education
Higher education is an important contributor to New York’s economy. New York’s 290 degree-granting postsecondary institutions employed more than 296,000 people with total wages of around $27 billion in 2023.
https://www.osc.ny.gov/files/reports/pdf/higher-education-economic-impact.pdfFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… of Health’s AIDS Institute (Institute) has provided effective oversight of its service provider contracts to … program that assists grantees to ensure solvency and effective operations. In September 2014, the Comptroller’s … needs to further improve its internal controls to provide effective oversight and monitoring, and thereby ensure that …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsReview of the Financial Plan of the City of New York - May 2017
On April 26, 2017, the Mayor released his proposed budget for FY 2018 and the associated financial plan covering fiscal years 2017 through 2021.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2018.pdfV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… set of accounts (real and nominal) for recording cash and other financial resources, which are segregated for … will be inherited on transactions to support recording cash balances at the fund level of detail. The Fund … for Fringe Benefits billing, and whether it is subject to cash validation. A complete list of SFS Fund codes can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingGenesee Valley Central School District - Financial Management (2019M-231)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $2.7 … Determine whether the Board and District officials properly managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231DiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… significant aid from the federal government as COVID-19 infection rates increase and more restrictions curb economic …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberReview of the Enacted Budget: State Fiscal Year 2021-22, April 2021
The New York State All Funds Budget for State Fiscal Year (SFY) 2021-22 totals an estimated $212 billion – the largest budget in State history, almost 10 percent greater than the prior year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2021-22.pdfDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… important new laws have expanded the state Department of Environmental Conservation’s (DEC) mission to address the urgent threat of climate change and other pressing issues, but spending to … important new laws have expanded the state Department of Environmental Conservations DEC mission to address the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growTruxton Fire District – Audit Follow-Up (2022M-123-F)
… pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Truxton Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fState Police Bulletin No. SP-92
… new deduction code to be used for voluntary participation in a supplementary insurance benefit program administered by Aflac New York. Affected Employees Employees in Bargaining Unit 62 represented by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-program