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DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… SED can refund students tuition, in some cases of school closures, through its Tuition Reimbursement Account (TRA), … warning signs of financial troubles that could lead to closures. Auditors reviewed the required financial statements …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… Limited course offerings and lack of access to advisors may be keeping students at the City University of New York (CUNY) from graduating within four years, according to an audit … Limited course offerings and lack of access to advisors may be keeping students at the City University of …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesComparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) benefits by tier. Tier 2 Tier 3 … plan. Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% until retirement unless the member’s plan limits creditable service … of key PFRS benefits including vesting contributions retirement age final average salary and benefit calculations …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… People with disabilities in New York City face the same challenges as those elsewhere in the nation, including obstacles to employment, higher … for People with Disabilities. “There is a stark disparity in employment rates and wages for people with disabilities,” …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesState Comptroller DiNapoli Releases Audits
… and five years of age in western New York. The center is reimbursed for these services through rates set by SED. … are properly accounted for, that vehicles are used for official state business only, and that Developmental … are properly surplussing vehicles following a process that is fair and complies with state requirements. In a follow-up, …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsDiNapoli Examines Faltering LinkNYC Program
… and Public Service Announcements. The agreement was for 3,153 kiosks in all five boroughs, installed at no cost … years. In May 2018, the agreement was amended to call for 7,500 kiosks to be installed over 10 years. Revenue would … The city can charge the consortium $25 a day in damages for every kiosk that is not running 45 days after …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programState Comptroller DiNapoli Releases Audits
… and doesn’t have controls in place to educate or improve driving skills for employees with frequent driver license interruptions or serious violations (e.g., speeding, disobeying traffic devices, driving while intoxicated). OPWDD could also improve controls …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… Point Central School District (District) Board of Education (Board) and officials effectively manage the … trends. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… the current Supervisor began working with her to set up a new accounting system and reconstruct the prior years’ … the Supervisor’s records and reports as required by New York State Town Law (Town Law) Section 123.Had the Board performed …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68State Agencies Bulletin No. 1521
To provide agency instructions for processing the 2016 MC Uniform Cleaning and Maintenance Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1521-2016-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1363
To provide agency instructions for processing the 2014 MC Uniform Cleaning and Maintenance Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1363-2014-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1130
… by Statewide Financial System (SFS). The FDR1 takes place from January 13, 2012 through January 27, 2012. Payroll … is one component of a comprehensive test of the conversion from the Central Accounting System (CAS) to the Statewide Financial System (SFS). Payroll data from the actual payrolls processed on January 4, 2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalState Agencies Bulletin No. 1428
To provide agency instructions for processing the 2015 MC Uniform Cleaning and Maintenance Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1428-2015-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1605
To provide agency instructions for processing the 2017 MC Uniform Cleaning and Maintenance Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1605-2017-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1241
… 91 05/03/12 21 03/02/12 31 01/31/12 02, 03, 04, 47 08/15/11 If an employee would have otherwise met the Ratification … Code is ANN and who is on a Voluntary Reduction in Work Schedule (VRWS) on the payment effective date. Agencies must … 8/15/2011 Admin Lag 8/18/2011 3/27/2013 3360 Admin XLag 8/25/2011 4/3/2013 3360 Inst Lag 8/25/2011 4/3/2013 3360 Inst …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1241-april-2013-retention-paymentOpinion 94-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … has been named as one of the depositories for the IDA. You state that the individual in question owns less than 1% of … provisions. Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Central High School Districts (training requirement for board members) EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 2009-1
… Ethics (requiring disclosure and recusal by fire district commissioner whose spouse is to be appointed treasurer) -- … district treasurer. Town Law § 174 (2) provides for the election of a fire district treasurer for a term of three … restrictions limiting eligibility for appointment or election to the office of fire district treasurer. For …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … year, the college purchases supplies from a hardware store owned by the trustee and the sum of the purchases plus …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 95-26
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Firemen's Benevolent Association (use of tax moneys to rent room); (use of tax moneys to pay accountant or … indigent or disabled firefighters and their families, we do not believe that the Association may expend foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-26