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Monitoring of Select Programs (2020-S-47)
To determine if the New York State Office for the Aging’s policies and procedures for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored and the older New York population is adequately served.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s47.pdfDiNapoli: Small Business Owners Are Backbone of New York's Economy
… Thomas P. DiNapoli details how vital small businesses are to New York’s economy, generating nearly $1 trillion in … million employees at over 422,000 establishments in 2023, the most recent year for which data is available. New York … owners in New York, state taxes on business income, what the survey describes as unreasonable government …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economyOpinion 2005-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … contract (General Municipal Law §99-t[2]). The contract, at a minimum, must contain provisions relating to (1) the … 5 years and may be canceled by the municipal corporation at any time upon 30 days’ notice to the bank or trust company …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Overpayments of Claims for Selected Professional Services (Follow-Up)
… the calendar years 2010 and 2011. In each case, both the provider and the provider's affiliated medical group received … or "edits" are used to detect duplicate claims when one claim is billed as part of the automated crossover system and … review to provide information on actions planned to address the unresolved issue discussed in this report. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… financial activity to ensure public funds are managed with accountability, transparency and integrity. Complete, … system, necessary for generating statements of operations with budget-to-actual comparisons. The Treasurer also did not prepare and provide the Board with periodic financial reports including balance sheets and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136DiNapoli: Brooklyn Leads NYC’s Economic Recovery
… is showing signs of recovery that outpace the rest of New York City and point to a strong rebound for the city’s … borough, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. “The pandemic … affordability, child poverty and food insecurity.” “New York City is coming back, and we’re going to bring all …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-brooklyn-leads-nycs-economic-recoveryDiNapoli Releases Bond Calendar for Second Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York … is for refunding purposes; and $60 million scheduled for June, all of which is for new money purposes. These … upon execution of all project approvals required by law. The collection and release of this information by the …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-releases-bond-calendar-second-quarterIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… (hard-wired) local and long distance phone services. 51102 Radio Services Payments to service provider for radio services that are NOT related to advertising. 51103 … as sporting events and digital displays. 55012 Media – Radio Radio advertising and marketing expenses. 55013 Media – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceOversight of Runaway and Homeless Youth (2019-S-47) 180-Day Response
To determine if the Office of Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and facilities to ensure they meet State standards and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s47-response.pdfThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… of COVID-19 December 2020 PDF Version Highlights In 2019, New York City’s retail sector comprised 32,600 businesses that … in New York City, and generates sales tax revenues for the State, the City and the Metropolitan Transportation …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19State Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… and living circumstances. Assistant United States Attorney Winston David Holliday, Jr., of the Columbia office handled …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… statement of all balance(s) on deposit in any bank account under the administrative control of any state officer … of the New York State Register to ensure that all bank account and financial institution names are correctly shown. Updates to bank account information should be immediately reported to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsUnified Court System Bulletin No. UCS-315
… Earnings Begin Date: Enrollment date as determined by the UCS Earnings End Date: Same as Earnings Begin Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programTown of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… adequately fulfill his fiscal responsibilities because he failed to provide oversight of the Bookkeeper, who performs …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Opinion 90-35
… is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … Concerning what monetary threshold applies to the purchase of fuel oil …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Rockland County, New York. HSOR provides preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… Eric T. Schneiderman today announced the guilty plea of Roger Burlew, former Highway Superintendent for the Town of Erin, in a public corruption case involving the theft of more than $65,000 in goods and services from the town. … Comptroller DiNapoli announced the guilty plea of Roger Burlew former Highway Superintendent for the Town of …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicFormer Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… and his three co-defendants — Ira Kurman, 54, of Hewlett, Roy Hoffmann, 53, of Woodmere, and Daniel Laniado, 44, of … Kurman had been the former Executive Director of ICDC; Roy Hoffmann had been hired by ICDC to serve as its …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedOpinion 97-26
… hearing must specify the boundaries of the proposed zone(s), and the items of expense of the district which shall be charged only against the zone(s), or the other respects in which the rates of tax for the … one rate of taxation within a given distance of the fire house, where insurance rates are lower, and another rate for …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… consequences. In 2003, the Waste Tire Management and Recycling Act (Act) was enacted to ensure the proper … abatement. The Act established a waste tire management and recycling fee of $2.50 for each new tire sold, and DEC is … approximately $135 million from waste tire management and recycling fees. DEC uses programmatic cost centers to track …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-fees