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XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… reports for the public and the Legislature in accordance with generally accepted accounting principles (GAAP) as … reports for the public and the Legislature in accordance with generally accepted accounting principles GAAP as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewCreating Healthy Schools and Communities Program
… Purpose The objective of our examination was to determine whether payments the Department of Health … entered into 26 grant contracts with 22 grantees to administer the CHSC program to increase opportunities for physical activity and improve … The objective of our examination was to determine whether payments the Department of Health made …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… Objectives To determine whether the Metropolitan Transportation … at the agencies reviewed and used the ACE ratings prior to making a contract award. The audit covered contracts from January 2016 to March 2020. About the Program In 1997, MTA implemented the … To determine whether the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northSales Tax Vendor Registration Practices
… required to register as sales tax vendors, including those with no physical presence in the State, have done so. The audit covered vendors with a Certificate of Authority that was active at any time … sales of tangible personal property and certain services, with some exemptions, and require vendors that make these …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesReview of Advance Contract Payments
… to ensure they expended the advanced funds in accordance with the terms and conditions of the contracts. Background … ensure contractors expended advanced funds in accordance with the terms and conditions of the contracts. SED officials … determine timely whether funds were expended in accordance with the terms and conditions of the contracts. Determine …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… Objectives To determine if the Department of Environmental Conservation … 2019. About the Program Waste tires can pose serious risks to public health, safety, and the environment. They provide … Waste Tire Management and Recycling Act (Act) was enacted to ensure the proper management of waste tires in the State. …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… in-person voting was temporarily suspended and replaced with absentee ballots. The results were similar to 2019 when … of votes in support of the budget did decrease modestly — with 73.1 percent of those casting a ballot voting in support … two percent or the rate of inflation, whichever is less, with some exceptions. This general trend was reversed for the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownProcurement (P) Card Program
The objective of our examination was to determine if the PCard transactions within our scope period were appropriate and in compliance with the laws rules regulations and guidelines governing the purchasing card program and State purchasing requirements
https://www.osc.ny.gov/state-agencies/audits/2026/05/01/procurement-p-card-programElection Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 20 Year Retirement Plan with Additional 1/60 Under Article 14-B Sections 552 and 553 (RS5498-A)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5498-a.pdfComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… continue to work to safeguard the expenditure of public funds and partner with law enforcement to punish those who … Fuel had transferred a total of $1,762,771 in customer funds, including $590,887 from government customers. Pursuant … deposited with the New York State Comptroller's Office of Unclaimed Funds, where they can be claimed in the future. …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… as the Fire Department Treasurer, on charges related to the theft of more than $300,000 from the Fire Department. … as Treasurer for the Croton-On-Hudson Fire Department to steal and conceal his theft of approximately $312,925 from … portions of the so-called "2 Percent Money" paid annually to the Fire Department by New York state in connection with …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… have failed to comply with the state’s Sex Offender Registry Act, according to an audit issued today by State … Comptroller Thomas P. DiNapoli. As a result, the state’s Registry is not always accurate and up-to-date. The registry provides information to law enforcement agencies and …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… cumulative gaps totaling $17.9 billion, according to a report released today by State Comptroller Thomas P. … General Fund balance in recent years, but continues to face real fiscal challenges," DiNapoli said. "New York's … funding cuts cloud the horizon. Yet, there are no plans to add to our reserves, leaving the state with little cushion …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansDiNapoli: Clerk Pocketed Thousands in Fines
… announced the arrest of Lisa Dillon after an investigation with the St. Lawrence County Sheriff’s Office found the … court fees paid by defendants. “Ms. Dillon was entrusted with collecting the fines and surcharges imposed on … bring this individual to justice. We will continue to work with law enforcement across the State to protect taxpayers’ …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesNational Investors Call for Workplace Disability Inclusion
… Tobias Read, today called on companies they invest in to create inclusive workplaces that can benefit from … who remain underrepresented in the workforce. Signatories to the joint statement included New York City Comptroller … inclusion provides businesses with a great opportunity to improve their bottom lines, while boosting diversity and …
https://www.osc.ny.gov/press/releases/2019/05/national-investors-call-workplace-disability-inclusionDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… districts are following state requirements for school safety planning, including whether those plans are shared … visited could not demonstrate they had adopted annual safety plans in accordance with SED guidance, held public … plans, appointed some required personnel to district-wide safety teams or trained employees on the plans. “Horrific …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… State Police announced. Michael Glinski, 45, is charged with grand larceny. “Mr. Glinski allegedly tried to … “I will continue to safeguard the pension system and work with law enforcement across the state to hold those who … engage in any fraudulent acts.” Glinski’s mother, a clerk with the Village of Solvay Police Department, retired in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherDiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… of nearly $80,000 in pension payments. The defendant, Richard Gaines Jr., 55, of Daytona Beach, Florida was … those who steal public funds are held accountable.” “Richard Gaines Sr. was a dedicated public servant who …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-fatherDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… The defendant, Shannon Countryman, 46, was charged with grand larceny in the third degree and forgery in the third … of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000DiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… New York City is projecting a surplus of $3.4 billion for fiscal year … Comptroller Thomas P. DiNapoli. “Mayor de Blasio and the city are right to approach fiscal year 2017 with caution, … be used to narrow the gaps. DiNapoli’s report notes that New York City’s financial plan does not reflect the full …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016