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Oversight of the Early Intervention Program (2021-S-25)
To determine whether the Department of Health was effectively administering the Early Intervention Program (Program) in compliance with all applicable laws and regulations and ensuring equitable and timely access to services for children across the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s25.pdfOversight and Enforcement of the Rechargeable Battery Law (2021-S-19) 180-Day Response
To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s19-response.pdfControls and Management of the Unemployment Insurance System (2021-S-3)
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3.pdfOversight and Enforcement of the Rechargeable Battery Law (2021-S-19)
To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s19.pdfWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to the final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-from-an-osc-audit-04082026.pdfImplementation of Selected Aspects of the Climate Mobilization Act (2024-N-1)
To determine whether the New York City Department of Buildings (DOB) has taken steps to ensure that private building owners are in compliance with selected aspects of the Climate Mobilization Act (CMA) by the mandated deadlines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n1.pdfOversight of the Early Intervention Program
To determine whether the Department of Health (Department) is effectively administering the Early Intervention Program (Program) in compliance with all applicable laws and regulations and ensuring equitable and timely access to services for children across the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s25-response.pdfNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2022
This report, the eighth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2022.pdfNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
This report, the ninth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2023.pdfSelected 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 (2019-S-52)
To determine whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance ratings are less than satisfactory. We also determined...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-19s52.pdfSales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfOPWDD Procurement Card Transaction Examination
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/files/state-agencies/audits/pdf/opwdd-procurement-card-transactions-examination-final-report.pdfDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… operating without the contracts they are required to have with their campuses while overseeing and managing billions in … by SUNY in at least 10 years. "We found numerous problems with SUNY's oversight of its campus foundations. SUNY does … State-operated campuses are authorized to contract with foundations, which are private, not-for-profit …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… 13 million square feet of office space at the World Trade Center complex. Over the following decade, the redevelopment …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Nelson Rivera in Bid-rigging Case
… Chief Information Officer for Monroe County, for working with others to rig the bidding process for multi-million dollar public works contracts in Monroe County. Rivera today entered a guilty plea before … Chief Information Officer for Monroe County for working with others to rig the bidding process for multimillion …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-nelson-rivera-bid-rigging-caseDiNapoli: Organic Farms Growing in New York
… in the number of certified organic farms, according to a report released today by State Comptroller Thomas P. DiNapoli … by apples, strawberries and blueberries. Sales of organic livestock and poultry more than doubled from 2008 to 2014, DiNapoli’s report found. Maple syrup drew sales of $2.7 million, ranking …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkDiNapoli: Audit Finds More Than $16 Million in Medicaid Cost Savings
… could have saved up to $13.6 million it spent on patients with severe kidney disease whose expenses could have been … or a kidney transplant to stay alive. Medicaid recipients with ESRD are eligible for Medicare coverage if they receive … and meet certain requirements. When Medicaid recipients with ESRD are also enrolled in Medicare, Medicare becomes the …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-finds-more-16-million-medicaid-cost-savingsDiNapoli: State Contractor Failed to Pay Prevailing Wages
… auditors began visiting the outpatient facilities. One worker who disregarded this directive posted a total of 72 … However, paystubs and payroll vendor records show this worker was paid for only 22 hours at the prevailing wage rate …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… relatively small, according to preliminary data filed with the office of State Comptroller Thomas P. DiNapoli. As … cap, this year’s limit seems to have left some districts with limited options. As school budget planning continues … to the lesser of the rate of inflation or 2 percent with certain exceptions, including a provision that allows …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capOpinion 91-14
… on behalf of a refuse and garbage district, may contract with villages located within the town but excluded from the … of a garbage and refuse collection district, may contract with villages located within the town but excluded from the … respective functions "one for the other", may contract with the villages to provide refuse collection services for …
https://www.osc.ny.gov/legal-opinions/opinion-91-14