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DiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending

… New York City Health + Hospitals (H+H) will see pressure on key sources of revenue as Medicaid and low-income patients … insurance, while reimbursement rates for health care programs are cut by Washington, making it harder for the … New York City Health + Hospitals H+H will see pressure on key sources of revenue as Medicaid and …

https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spending

Town of Orange – Budget Review (B20-2-14)

… (pandemic) may have on the Town’s finances. General and highway fund revenues are overestimated by $25,000 potentially. Highway fund appropriations are underestimated by at least … needed to replace revenue shortfalls and to supplement the highway fund. We estimate a deficit highway fund balance of …

https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14

Town of Morehouse – Records and Reports (2021M-182)

… report - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) maintained … Cash balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed … update documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

Sidney Central School District - Financial Management (2019M-243)

… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, respectively, were excessive. The District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243

Opinion 88-12

… and hiring personnel or by one village acting as "lead agency" and contracting to provide the service to the … and hiring personnel or by one village acting as "lead agency" and contracting to provide the service to the … equipment and hiring personnel or by one village acting as lead agency and contracting to provide the service to the …

https://www.osc.ny.gov/legal-opinions/opinion-88-12

Opinion 90-2

… issues discussed in the opinion. LIBRARIES -- Contracts (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) … which was established by the town within which the village is located and which is supported by town-wide taxes, for …

https://www.osc.ny.gov/legal-opinions/opinion-90-2

Opinion 96-5

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …

https://www.osc.ny.gov/legal-opinions/opinion-96-5

DiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner

… 33, for allegedly stealing over $200,000 from an elderly victim. “Exploiting a vulnerable senior citizen to enrich … Zielinski not only allegedly stole over $200,000 from the victim, but forced an elderly man and pensioner to live in … they will be held accountable for their crimes, and the victim has received needed care and services.” New York State …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensioner

State Comptroller DiNapoli Releases Municipal Audits

… were incomplete, inaccurate and could not be relied on to make financial decisions. The recent audit found the … auditors found that electronic data containing PPSI on 32 of the 61 county-owned department IT devices examined. …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits

Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)

… The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, … through 2015-16, the Board adopted budgets that resulted in operating surpluses each year ranging from $216,000 to … to commute from home to work, which was not provided for in a written agreement. The District reimbursed an ineligible …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selected

East Ramapo Central School District – Financial Condition (2013M-141)

… revenue and expenditures estimates and reduce reliance on one-time revenues to finance recurring expenditures as …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141

West Genesee Central School District - Capital Assets (2023M-128)

… As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling approximately … of, 156 either were indicated as disposed of prior to or without Board approval. Key Recommendations Ensure the … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128

Avon Central School District – Financial Management (2024M-75)

… $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the District …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75

State Comptroller DiNapoli Releases School District Audits

… million are overfunded and may be unnecessary. Livingston Manor Central School District – Cost-Effective Expenditure …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-audits

Town of Gaines – Town Clerk/Tax Collector (2021M-172)

… Determine whether the Town of Gaines (Town) Clerk/Tax Collector (Clerk) adequately performed her financial … Determine whether the Town of Gaines Town Clerk Tax Collector Clerk adequately performed her financial duties …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172

State Agencies Bulletin No. 337

… cycle employees Effective Date Checks dated December 31, 2002 Background The Administration cycle payday of … December 31, 2002 due to the New Year holiday, creating a 27th paycheck. As the check date is in the 2002 calendar year, the applicable wage and tax …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/337-december-31-2002-paychecks

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