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Improving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits
This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdfTechnology Transfer Program and Royalty Payments (Follow-Up) (2020-F-32)
To follow up on the actions taken by officials of the Research Foundation for the State University of New York to implement the recommendations contained in our audit report, Technology Transfer Program and Royalty Payments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f32.pdfNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its … as the Manhattan Center for Early Learning, Inc., is a New York Citybased not-for-profit organization authorized by SED … school year, NYCCD served about 415 students. The New York City Department of Education (DoE) refers students to …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… New York State Comptroller Thomas P. DiNapoli, Damian Williams, the … charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s … charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptrollers …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… three and five years. For purposes of this report, these programs are collectively referred to as the SED cost-based programs. During the 2013-14 school year, NYL served about 818 students. In addition to the SED cost-based programs, NYL operated three other SED-approved programs: …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… must be investigated and prosecuted," Ritts said. “This case is no different. The goal to hold people accountable and … very seriously,” Cirencione said. “This is the second case we have investigated this year resulting in the arrest … personal gain. We commend those who came forward on this case and assure our community that we will continue to …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000City of Fulton – Audit Follow-Up (2021M-184-F)
… because: The Chamberlain did not maintain complete, up-to-date capital projects records for each project. The Council … projects. The records included completed projects that date back to 1987. 218 of these projects had residual cash … with deficits totaling $95,177 that require additional funding. The audit included 12 recommendations to help City …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its Consolidated Fiscal Reports (CFRs) … the two fiscal years ended June 30, 2010. Background The Mill Neck School, located in Mill Neck, New York, provides …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… been issued: State Education Department (SED): Whitestone School for Child Development, Compliance with the Reimbursable Cost … comparison to their apparent business needs. Department of Transportation (DOT): Collection of Lease and Permit Revenues …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsOpinion 89-23
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at … a State agency, by lease or license, to utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your letter asking whether a village may allow …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 92-40
… AD2d 566, 389 NYS2d 1022, affd 43 NY2d 673, 400 NYS2d 817; Mobil Oil Corporation v Town of Huntington , 85 Misc 2d 800, … of New York , 43 NY2d 253, 401 NYS2d 173; Nitkin , supra ; Mobil Oil Corporation , supra ). These principles are equally …
https://www.osc.ny.gov/legal-opinions/opinion-92-40DiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… State Comptroller Thomas P. DiNapoli, Rensselaer County District Attorney Mary Pat Donnelly and New York State Police Acting Superintendent Steven A. Nigrelli … fraud. I thank District Attorney Donnelly and the New York State Police for their partnership in making sure she will be …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townXII.5.H Appropriate Payment Amounts – XII. Expenditures
… Finance Law, Business Units cannot submit a voucher for payment unless goods or services and a proper invoice have … voucher. However, Business Units must retain and produce payment documentation to the Office of the State Comptroller … Finance Law Business Units cannot submit a voucher for payment unless goods or services and a proper invoice have …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsResources and Responsibilities: New York State’s Environmental Funding
… projects, as well as $25 million for proper management of road salt. $50 million for green infrastructure projects. …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingState Comptroller DiNapoli, Congresswoman Meng and Council Member Ung Return Lost Money to Flushing Businesses
… of the Flushing Chinese Business Association for joining me as we walked through the vibrant and busy neighborhood … establishments. Whether it’s a large chunk of money like this or just a small amount, every bit helps, and it is … said New York City Council Deputy Leader Sandra Ung . “This isn’t pocket change. In some cases, we’re talking about …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-congresswoman-meng-and-council-member-ung-return-lost-money-flushingState Agencies Bulletin No. 2195
… and/or Local Tax Data pages as follows: Employee Main Menu>Payroll for North America>Employee Pay Data USA>Tax … the employee’s Federal Tax Data page as follows: Main Menu>Payroll for North America>Employee Pay Data USA>Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024City of Yonkers - Budget Review (B21-6-7)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2021-22 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Rockland County – Budget Review (B21-6-12)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Town of East Hampton - Budget Review (B21-7-11)
… and expenditure projections in the Town’s tentative budget for the 2022 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11City of Troy – Budget Review (B21-5-10)
… in the proposed budget are reasonable. The proposed water fund budget includes estimated revenues for metered water rents contingent on Council approval of a proposed rate … proposed budget includes the purchase of equipment and/or vehicles for the general fund totaling $3,354,500. However, …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10