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Audit of the State Financial Aid Program at Barnard College (2015-T-1)
The objective of this audit was to determine whether Barnard College (Barnard) officials complied with the State Education Law and the Commissioner of Education
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15t1.pdfAudit of the Tuition Assistance Program at SUNY Stony Brook University (2013-T-2)
The objective of this audit was to determine whether Stony Brook University (Stony Brook) officials complied with the State Education Law and the Commissioner
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13t2.pdfBus Driver Licensing (2012-S-30), 90-Day Response
To determine whether the Metropolitan Transportation Authority’s bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s30-response.pdfBus Driver Licensing (2012-S-30)
To determine whether the Metropolitan Transportation Authority’s bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s30.pdfWyandanch Union Free School District – Budget Review (B23-7-1)
… years. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State. These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 … for prescribing methods of accounting are provided in Article V, Section 8 of the State Constitution, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewVillage of Ilion – Information Technology (2015M-34)
… 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, … experienced two information technology (IT) incidents in 2014 initiated by falsified email messages with a malware …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… against them to repay the stolen funds. Those who try to scam the retirement system will be held accountable. I …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsYaphank Fire District – Claims Processing (2013M-51)
… a warrant of claims for approval. The Board passed a resolution which allows the Treasurer to pay specific bills … only those specific exceptions allowed by Town Law, the resolution also allows credit card bills to be paid in … before the Treasurer pays the claims. Establish a proper resolution that allows the Treasurer to pay claims for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Prompt Payment
… law, allows the accrual of interest for a period of time a payment is delayed due to the fund or sub-fund from which the payment is to be made having insufficient cash. Memo Bill … law allows the accrual of interest for a period of time a payment is delayed due to the fund or subfund from whic …
https://www.osc.ny.gov/legislation/prompt-paymentVillage of Muttontown - Board Oversight (2018M-251)
… Follow its procurement policy when selecting professional services, and did not periodically seek competition for those services. Comply with New York State Village Law, Section …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Opinion 95-26
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … retainer to an attorney and accountant engaged to assist in the administration of these funds; and (3) to pay for … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-26VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… It is in the State’s best interest to use cost effective payment methods and to avoid the expenses associated with the State’s traditional voucher payment process. State agency managers are required to develop and implement small dollar payment procedures using one of the following preferred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Students in such schools are also eligible to have their student loans repaid by the Department. Chapter 887 of the …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013DiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed funds occur when people … New York State Comptroller Thomas P DiNapolis Office of Unclaimed Funds OUF now returns on average over $2 million in …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backComptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… General Barbara D. Underwood and New York City Department of Investigation Commissioner Margaret Garnett today announced the indictment of former Tremont Crotona Day Care Center Program Director Anna Mendez on one count of grand larceny in the second degree, a class C felony, and …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… water to more than 50,000 residents, plus industrial and commercial customers through over 13,000 service connections. …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalOpinion 89-11
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the purpose of … fire insurance tax moneys "except as otherwise provided in any special law". Sections 9104 and 9105 provide that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-11State Agencies Bulletin No. 2126.4
… 2023-03, Section 21.12 (PEF Employees) OSC Actions: OSC has created the following Action/Reason Code to be used to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21264-paid-parental-leave-fullLead Service Line Replacement Program and Lead Service Line Inventory
… some municipalities used a significant portion of their award on investigative and administrative costs. For example, … municipality used 77% and another used 48% of its grant award on investigations. While we recognize that … of elevated childhood blood lead levels without an award in favor of ones with much lower percentages. After …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventory