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Village of Washingtonville – Budget Review (B25-6-1)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/washingtonville-village-b25-6-1.pdfNew York State Artificial Intelligence Governance (2023-S-50)
To assess various New York State agencies’ progress in establishing an appropriate artificial intelligence (AI) governance structure over the development and use of AI tools and systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s50.pdfFederal Income Tax Provisions Under The Tax Cuts and Jobs Act
In 2022 (the latest data available), there were over 159.6 million federal individual income tax filers nationally, 6.1 percent (9.8 million) of whom were New York residents.
https://www.osc.ny.gov/files/reports/pdf/federal-income-tax-provisions-under-the-tax-cuts-and-jobs-act.pdfNew York State Common Retirement Fund - Responsible Contractor Policy
The New York State Common Retirement Fund (CRF”or the Fund) has a deep interest in the condition of workers employed on behalf of the CRF and its advisors.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/responsible-contractor-policy.pdfManagement of the Student-School Matching Algorithm (2022-N-7)
To determine whether New York City Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n7.pdfTransforming the Procurement Function (2023-S-6)
To determine whether the MTA took action to comply with the Board-approved Transformation Plan, resulting in improved service levels for the customer, process efficiencies, and reduced costs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s6.pdfDiNapoli: Audit Recommends Better Protections for Child Performers
… of Labor is falling short in enforcing New York’s laws to protect child performers, according to an audit released today by New York State Comptroller … auditors found shortfalls with how work permits were given to children and employers, inadequate monitoring of work …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… New York State Comptroller Thomas P. DiNapoli announced today. The latest agreement is with J.M. Smucker Co., which … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations … included in our initial audit report, Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment ( 2014-S-50 ). … To determine the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… project approval and oversight, revealed: Niagara County IDA IDA officials did not adequately monitor projects to … intended capital investments on their applications, the IDA did not require them to submit periodic progress reports …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… School District saved more than $300,000 in special education costs over a two-year period, according to an audit … developed a more cost-effective way to provide special education services to students that eliminates tuition and … Educational Services discontinued operating two special education service classes housed in Unadilla Valley schools, …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1 ). Background We issued our … whether the Provider inappropriately billed Medicaid for vision services. The scope of the audit was from January 1, … Inappropriately Enroll as Recipients and Overcharge for Vision Services (2013-S-1) …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… of New York, William F. Sweeney Jr., Assistant Director-in-Charge of the New York Field Division of the Federal … and chief of the Briarcliff Manor Fire Department in Briarcliff Manor, New York (BMFD), pled guilty to … of more than $120,000 from the BMFD. GARCIA pled guilty in White Plains federal court before U.S. District Judge …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000DiNapoli: NYC Experiencing Record Job Growth
… Thomas P. DiNapoli. The city added a total of 702,200 jobs between 2009 and 2017, more than during any other … DiNapoli said. "Employment is at a record level and more jobs are being created in the boroughs outside of Manhattan … breaking the pre-recession record by more than 600,000 jobs. The nation and New York state had job gains of 11.5 …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthDiNapoli Announces State Contract & Payment Actions for January 2014
… financial officer, DiNapoli’s office reviews contracts for all state agencies, certain contracts for state public authorities and audits all state payments. … seven properties damaged by Hurricane Irene. SUNY - Solar Power Approved a $2.5 million contract with Solar City …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-state-contract-payment-actions-january-2014Opinion 88-56
… and Sales (fire district commissioner an employee of firm doing business with district) -- Exceptions … district commissioner, who is a salaried employee of a firm doing business with the district, does not have a … conflict of interest in purchase contracts between the firm and the district if the exception contained in General …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… of implementation of the nine recommendations included in our initial audit report, Improper Medicaid Payments for … and supplies; and drugs. When individuals are enrolled in both Medicaid and Medicare (referred to as … services, while Medicaid is the payer of last resort. In addition to delivering services, hospice providers are …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followDiNapoli Calls for Long-Needed State Debt Reform
… New York state has one of the nation’s highest debt levels, largely because … for other priorities and programs. “New York state has a history of misusing borrowing to pay for short-term … this capital spending. Over the last 20 years, debt has financed 53.4% of New York state’s capital spending. Over …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformState Agencies Bulletin No. 2084
… checked for every employee who is either: Covered* by an employer provided retirement plan; or An active participant … Retirement Arrangements (IRAs) clarifies that if an employer provides a retirement plan, any individual that is … or received employer contributions to a defined contribution plan (401(k) or 403(b)) in the current tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022State Agencies Bulletin No. 2088
… agencies of the following maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar year 2023: The regular yearly contributions amount for Deferred Compensation will increase from $20,500.00 to … agencies of the following maximum contribution limits for employees enrolled in the New York State Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2088-deferred-compensation-maximum-contributions-limits-calendar-year-2023