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Controls 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
… contracts with campuses, including the University at Buffalo Foundation (UBF), one of the largest with $723 million in … in the audit. Read the report , or go to: http://osc.state.ny.us/audits/allaudits/093018/sga-2018-16s93.pdf Find out how …
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
… added in the past five years alone, according to data from Jones Lang LaSalle. In 2016, office space in the city reached …
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
… is led by Bureau Chief Daniel Cort and Deputy Bureau Chief Stacy Aronowitz. The investigation was handled by …
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
… from 2008 to 2014, DiNapoli’s report found. Maple syrup drew sales of $2.7 million, ranking New York third in the …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… The percentage of school districts initially planning to override New York’s property tax cap in 2016-17 has nearly doubled when compared to last year, but still remains relatively small, according to preliminary data filed with the office of State Comptroller Thomas P. DiNapoli. As …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capOpinion 91-14
… (need for prior to cooperation agreement for refuse collection) REFUSE AND GARBAGE -- Collection of (for village by town refuse and garbage … within the town but excluded from the district for the collection of village refuse. The town board's resolution …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 91-20
… fees from insurance companies) GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, §184: In addition to ambulance service … authority to contract for ambulance service under section 122-b of the General Municipal Law. You indicate that the … medical treatment. You ask whether, pursuant to section 122-b of the General Municipal Law, the town may contract …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 90-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Powers and Duties (payment out of money paid into court) CIVIL PRACTICE LAW AND RULES, §§2105, 2607: CPLR 2105, … papers to be certified by an attorney, does not apply to court orders submitted to a county treasurer under CPLR 2607 …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 91-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … plan approval) GENERAL CITY LAW, §30-a: In the absence of express statutory authority, a city may not conduct an … a city may conduct an advisory referendum on the question of whether to grant site plan approval and a favorable …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Three Indicted in Multi-State Prescription Fraud Ring
… then dispatched rideshare drivers to the pharmacies to pick up the medications, whose costs were substantially … the loss amount, and a term of supervised release of up to 3 years; and the aggravated identity theft charges carry a … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ring