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Oversight of the Clean Water State Revolving Fund (2020-S-64)
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64.pdfCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdfOversight of Water Supply Emergency Plans (Follow-Up)
… Objective To assess the extent of implementation, as of February 2025, of the five recommendations included in our initial audit … To assess the extent of implementation as of February 2025 of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… additional savings from the Program to Eliminate the Gap (PEG). “While the budget is balanced for FY 2024, the city … budget gaps have grown and projected savings from the PEG will not be enough to offset these new costs. This …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… is exempt from the tax or does not pay, in which case the buyer (grantee) must pay the tax. An additional RETT of 1% … as the “mansion tax,” which is required to be paid by the buyer. A 2019 amendment to the tax law provides that when the … in hard copy form (vs. electronic submission) at the time of our audit, of which only a small portion was entered …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followPresident of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… for relatives, cell phone payments, personal purchases at Costco, life insurance, and also created a more than $100,000 … professional website ($220), personal purchases at Costco ($17,835), life insurance for Dennis Mosesman with …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsOpinion 89-1
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … (authority to convert employee's accumulated leave time into cash upon death in service) -- Leave time generally (authority to convert into cash upon death in …
https://www.osc.ny.gov/legal-opinions/opinion-89-1DiNapoli Announces State Contract and Payment Actions For December 2016
… office approved 1,866 contracts valued at $11.12 billion and approved nearly 2.8 million payments worth more than … in December. His office also rejected 253 contracts and related transactions valued at $5.76 billion and 919 payments valued at more than $9 million due to fraud, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016XV.13 Federal Funds – Payments – XV. End of Year
… reimbursed for payments made from federal funds by the end of the fiscal year, vouchers and journal transfers including … payments must be paid by the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a transaction after the dates specified may not provide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsCompliance With Special Education Regulations for the Provision of Services
… placing students in special education. In New York City (NYC), the DOE is responsible for determining eligibility for … of students with disabilities varies greatly across NYC – ranging from less than 5 percent in some areas to more …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesDiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… City’s Department of Consumer and Worker Protection (DCWP) is falling short in enforcing Local Law 144 (LL144) which … apply for work, and that includes knowing if a company is using artificial intelligence to evaluate their resumes or … candidates when and how the technology will be used. DCWP is responsible for LL144’s enforcement. DiNapoli’s audit …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirDiNapoli Announces State Contract and Payment Actions for September 2016
… Morrisville Auxiliary Corporation at Morrisville State College for equine drug testing. $1.4 million with KPMG, LLP … for hospital audits. $1.8 million grant to Albert Einstein College of Medicine, Inc. for Empire State Stem Cell pre- and … million to Welliver McGuire to expand and rehabilitate the College of Veterinary Medicine at Cornell University. …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-announces-state-contract-and-payment-actions-september-2016XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… allocated based on Time and Labor data. The integration of payroll and labor cost allocation is a statewide … on paid payroll expenditures. A system reconciliation of costed labor from a time and labor system to what has been … time card information. This should be done within one week of the pay period end date. For those employees who are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationDiNapoli: Audit Recommends Better Protections for Child Performers
… The state Department of Labor is falling short in enforcing New York’s laws to … given to children and employers, inadequate monitoring of work conditions, and insufficient enforcement of requirements to set aside some of the children’s earnings … The state Department of Labor is falling short in enforcing New Yorks laws to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersState Agencies Bulletin No. 1996.3
… Payroll Bulletin No. 1996.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … Security Services Unit (BU21) titles who work at one of the following DOH facilities are affected: Deptid Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19963-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996.1
… by Payroll Bulletin No. 1996.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … Security Services Unit (BU21) titles who work at one of the following DOH facilities are affected: Deptid Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19961-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996.2
… by Payroll Bulletin No. 1996.3 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … Security Services Unit (BU21) titles who work at one of the following DOH facilities are affected: Deptid Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19962-pilot-program-establishing-temporary-overtime-rate-employees-certainChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and four years of age. CES is reimbursed for these services through rates … to CES’ tuition reimbursement rates. Remind CES officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualUncollected Penalties (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in … The objective of our followup was to assess the extent of implementation as of April 30 2015 of the eight …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followForestville Central School District - Information Technology (2019M-170)
Determine whether personal private and sensitive information PPSI on or accessed through the Districts information technology IT system
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170