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Fuel Purchases
… Authority (Authority) is purchasing the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel, and keeping accurate records of the supply and distribution of fuel. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesOpinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… Construction in Progress no depreciation Infrastructure 20-75 years A renovation is a project performed on an already … The renovation costs more than $100,000 It occurs when 75% or more of the estimated useful life of the component has … will be retired if the actual cost of the renovation is 75% or more of the current replacement cost of the component …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsCapital Planning (Follow-Up)
… Purpose To determine the extent of the implementation of the three recommendations included in our initial audit … fiscal 2018-19 capital spending plan totaled $87 million, of which NFTA provided $10.4 million. The remaining capital …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… The State’s Empire State Development agency (ESD) has not been meeting statutory requirements to provide accurate, annual reports of its real estate … 10 that were sold or transferred below their market value. While these 10 property transactions were generally in …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… degree Friday in Dutchess County Court after an audit and investigation by State Comptroller Thomas P. DiNapoli … such as these can be prevented by strong fiscal checks and balances. Internal controls over municipal cash are the … Sometimes, they follow it too late.” DiNapoli’s audit and investigation revealed that from 2010 through 2013, …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialDiNapoli: New York City's Immigrant Population Playing Increased Role in Economy
… Immigrants accounted for $257 billion in economic activity in New York City in 2013, nearly one-third of the city’s total economic output …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-new-york-citys-immigrant-population-playing-increased-role-economyState Agencies Bulletin No. 146
… To provide instructions to agencies on reporting this retirement status change for affected employees Affected Employees Tier 3 and … who qualify for reinstatement to Tier 1 or 2 Effective Date 12/17/1999 How to Submit a Transaction Open the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/146-employees-retirement-system-ers-tier-reinstatement-chapter-646-laws-1999IX.12.G Check Clearance Patterns – IX. Federal Grants
… bank account each day after the state makes a disbursement of federal funds. That is, the clearance pattern reflects how … states to develop check clearance patterns for the purpose of: Timing the drawdown of selected federal programs, as with Medicaid beneficiary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsDiNapoli Releases Report on Pre-Pandemic Migration Trends
… An analysis of state personal income tax (PIT) filers from 2015 through … to 13.6%, resulting, in part, from the greater number of part-year filers moving out of the state than moving in, according to a new report by New …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsThe Alcott School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Alcott School (Alcott) on its … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualThe Child School – Compliance With the Reimbursable Cost Manual
… documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … The School provides special education services to New York City children between 6 and 21 years of age. The School …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualArchived: Legislative Session 2019–2020
… 2020 – Signed into law on August 24, 2020 as Chapter 157 of the Laws of 2020 – A.10492 Rules (Thiele) / S.8417 Krueger – Provides … expenses; and (3) permitting the repayment of inter-fund advances made for COVID-19 pandemic-related …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020NYS Comptroller DiNapoli Announces Coal Investments Under Review
… steps to transition to a more sustainable business model in line with the growing low carbon economy. The review of … both the serious climate-related investment risks that all investors must address and the risks and opportunities … divestment decisions. The Climate Action Plan is a follow-up strategy to the recommendations of the Decarbonization …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewFuel and Services
… Purpose The objectives of our examination was to determine whether DMNA conducted … appropriate prices, and received the quality and quantity of goods and services it procured during its response to … DMNA lacked documentation to support the reasonableness of the prices paid and how it selected vendors. Specifically, …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesSecurity Over Critical Information Systems
… than 700 school districts with 3.2 million students, 7,000 libraries, 900 museums, and 52 professions encompassing more …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsCity of Troy – Budget Review (B19-5-8)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Employer Billing
… As a participating employer, you are billed each November for … plans and options, and the pensionable earnings reported to NYSLRS for members employed during the last State fiscal … Guide will show employers with the Billing security role how to view billing information for your location. … …
https://www.osc.ny.gov/retirement/employers/employer-billingVillage of Suffern – Budget Review (B21-6-2)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2021-22 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2State Comptroller DiNapoli Releases Audits
… Drugs (Follow-Up) (2024-F-34) The New York State Health Insurance Program (NYSHIP) is administered by the Department … Service (Civil Service). The Empire Plan is the primary health insurance plan for NYSHIP, and Civil Service contracts …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-audits