Search
Economic and Demographic Trends – 2023 Financial Condition Report
In calendar year 2022 the State gained over 443000 jobs an increase of 5 percent compared to growth nationally of 73 percent
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trendsEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Purpose of Audit The purpose of our audit was to review the School’s fingerprinting … State and federal resources that is not under the control of the local school board. The School, which is located in …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorOversight of Construction Management Contracts (2020-S-43)
To determine if the Office of Parks, Recreation and Historic Preservation is adequately monitoring construction management contracts to ensure they meet contract terms and requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s43.pdfImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72) 180-Day Response
To determine whether the Department of Health (Department) made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72-response.pdfState Agencies Bulletin No. 314
… Note: This Bulletin is for All Agencies, except CUNY. Purpose To announce increases in … for employee housing and meals Note This Bulletin is for All Agencies except CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/314-change-maintenance-rates-employee-housing-and-mealsOther Bulletin No. 55.2
… No. Other-55.1 . Purpose The purpose of this bulletin is to inform the State University Fund of OSC’s automatic … field and the Approved Salary Rate field. Position and Job Do Not Match – if the Position Number equals the NYS Position … LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilElementary and Secondary Education – 2021 Financial Condition Report
… spring 2020, with an 85 percent four-year graduation rate (up from 83 percent the year before) and a dropout rate of 5 …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationTown of Yorktown - Information Technology (2020M-16)
… - pdf] Audit Objective Determine whether officials ensured the Town’s information technology (IT) systems were … Town officials did not adequately manage user accounts. The Board did not develop a disaster recovery plan. Sensitive … backup procedures and offsite storage, and communicate the plan to officials and employees. District officials …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16DiNapoli Appoints Top Retirement System Staff
… of Science degree. She resides in Niskayuna. Her salary is $152,000. Whinnery first joined the State Comptroller’s … and Director of Member and Employer Services. She is leading the multi-year, multi-million dollar effort to replace the current member benefit system. She is known for her broad depth of knowledge of complex …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffDiNapoli and Ulster Co. DA Nneji: Owner of Ulster Co. Medical Transportation Company Pleads Guilty to Stealing $1.1 Million in Medicaid Fraud Scheme
… in here and working collaboratively with us, permitting me to designate one of his attorneys as assistant district …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-ulster-co-da-nneji-owner-ulster-co-medical-transportation-company-pleads-guilty-stealingXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… informs agencies how to make a payment to a single payment vendor in the Statewide Financial System (SFS). Specific … to the State, and the Office of the State Comptroller’s Vendor Management Unit (VMU) does not maintain their information in the Statewide Vendor File. Therefore, the agency must request a single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorTown of Cincinnatus – Financial Operations (2016M-238)
… operations for the period January 1, 2015 through April 29, 2016. Background The Town of Cincinnatus is located in … operations for the period January 1 2015 through April 29 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… related to basic needs such as shelter, health care, food and transportation. Often, the result is hunger or food insecurity, which is uncertainty or inability to get enough food because of a lack of resources. The consequences can be … between satisfying basic needs such as shelter health care food or transportation …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsCity of Ogdensburg - Payroll Processing – (2014M-207)
… all significant phases of the payroll process. No one reviews the completed payrolls. The payroll clerk gives … should segregate the payroll clerk’s duties so that one person does not control all significant aspects of the …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-20730% New York State Initiative
… and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part of … from July 2022 through June 2025. About the Program New York State households with children have experienced the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeDiNapoli: Audit Recommends Better Protections for Child Performers
The state Department of Labor is falling short in enforcing New Yorks laws to protect child performers according to an audit released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersOpinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … financing) FEES -- Tax Limits (exclusion from tax limit of capital appropriations financed with user fees) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3DiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… the arrest of Tammy Miele, former Assistant Clerk for the Village of Horseheads, for allegedly stealing nearly $4,000 from the Village. The … used her position to defraud the Village of Horseheads for her personal gain and altered Village records to cover … announced the arrest of Tammy Miele former Assistant Clerk for the Village of Horseheads for allegedly stealing nearly …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsMedicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… are economically disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2021, … Medicaid claim costs totaled $68.1 billion. The Affordable Care Act and implementing federal regulations mandated that … and enrolled in Medicaid. Through the screening and provider enrollment process, the Department gains a level of …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-orOversight of the Farm-to-School Program (2020-S-9)
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s9.pdf