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LGAC - Mid-Year Update to the Approved Budget For Fiscal Year 2018-19
The annual budget report is to include the actual revenues and expenditures for the Corporation’s preceding fiscal year ended and estimated revenues and expendi
https://www.osc.ny.gov/files/debt/pdf/lgac-mid-year-update-2018-19.pdfImproper Payments Related to the Medicare Buy-In Program (Follow-Up) (2014-F-12)
We have followed up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f12.pdfStaying Ahead of the Curve: School Districts Responding to Fiscal Challenges
Staying Ahead of the Curve: School Districts Responding to Fiscal Challenges
https://www.osc.ny.gov/files/local-government/publications/pdf/schoolsfiscalstress.pdfNew York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s … and expectations of additional federal aid. “Improvements in fare, toll and tax collections have put MTA’s short-term … MTA can avoid recovery-damaging service cuts or layoffs in 2022. “Combined with a potential $6.5 billion — if not …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetTown of Sherburne – Budgeting (2025M-3)
… should be based on historical data or known trends, in which recurring revenues finance recurring expenditures. … underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Controls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to … service providers (Providers) and devices subject to the Public Safety Communications Surcharge (Surcharge) are … To determine if the Department of Taxation and Finance has adequate controls …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (2019-F-36)
To determine the extent of implementation of the recommendations in our initial audit report, Responsiveness to Noise Complaints Related to New York City...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f36.pdfDiNapoli Releases Analysis of Enacted State Budget
… released today by State Comptroller Thomas P. DiNapoli. "On the positive, this year's enacted state budget tackles the … for public authorities to conduct "backdoor borrowing" on behalf of the state, a 21.5 percent increase over the … $500 million in annual revenue by eliminating what would have been an automatic boost in the state's child tax credit, …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetOpinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … do not constitute "purchase contracts" within the meaning and intent of the competitive bidding requirements of … property, the courts in this State have indicated that a sale will not be permitted to stand if the consideration is …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Conservation Fund – Sources and Uses of Funds
… established in 1925 to provide a stable, long-term source of revenue to help support the Department of Environmental Conservation's (Department) fish, wildlife, … fish and wildlife populations. The Fund's primary source of revenue is the sale of licenses to sportsmen for hunting, …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsUnited HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil Service (Department) for all rebate revenue due under its contract with the … drug manufacturers. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… and separate from the Town of Jefferson and located in Schoharie County. The Board of Fire Commissioners consists … The Board also has not ensured that procedures are in place for financial recording and reporting. We found that … policy. Ensure that formal written procedures are in place for financial recording and reporting. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mComptroller DiNapoli Releases State Audits
… audits have been issued: Department of Agriculture and Markets: Food Safety Monitoring (2015-F-10) An audit … to meet the demands of its inspection frequency schedule, and identified instances of both existing and new establishments preparing food prior to obtaining the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsHomeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, … quarter of 2022, compared to 65.8 percent nationally. For New York, the low percentage is driven by the high share of …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkAccounts Payable Advisory No. 6
… Subject: Making Payments to Time Warner Cable Guidance: Consistent with the Guide to Financial … Improper preparation of vouchers payable to Time Warner Cable may delay payment crediting. Also, consistent with the … For information on how to process payments to Time Warner Cable, please refer to the GFO, Chapter XII, Section 6.Z - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableEquine Health and Safety (Follow-Up)
… ) . About the Program Our initial audit report, issued on November 13, 2018, examined whether the Gaming Commission … our recommendations. Key Finding Commission officials have made limited progress in correcting the problems we … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followLocal Sales Tax Data, Reports and Resources
… in New York State totaled $18.2 billion from January to September 2025, up 4.3 percent ($747 million) over the … New York City’s sales taxes grew by 5.7 percent, while collections in the counties and cities in the rest of … in collections since the COVID-related decline in 2020, but it was less than half the average annual growth rate (3.8 …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesDiNapoli Releases Analysis of State Financial Plan
… After two years of extraordinary volatility in state finances, the State … 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal stability for the next … Making deposits to the rainy-day reserves on or ahead of schedule may help prevent disruptions in critical programs …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planDiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… treatment programs may not be adequately prepared in an emergency to prevent gaps in care, which could compromise patient progress or safety, … “The COVID-19 pandemic led to significant disruptions in addiction care and services, leaving many vulnerable New … treatment programs may not be adequately prepared in an emergency to prevent gaps in care which could …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesDiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… to $29.2 million in 2021. County IDAs were responsible for 61.2% of all active IDA projects in 2021, followed by … (0.1%). The report summarizes data as reported by IDAs for fiscal year end 2021 through the Public Authorities … IDA, do not. DiNapoli’s report found that: Tax exemptions for IDA projects totaled almost $1.9 billion, an increase of …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billion