Search
Review of the Financial Plan of the City of New York
As shown in the Mayor’s Executive Budget for fiscal year 2025, New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2025.pdfOversight of Building Construction Site Safety (2021-N-3)
To determine if the New York City Department of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with applicable codes, laws, and rules for construction site safety.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n3.pdfReport on the State Fiscal Year 2027 Executive Budget
The Executive Budget for State Fiscal Year 2027 comes at a time of unusual fiscal uncertainty, primarily stemming from federal actions that are injecting uncertainty into the economy and disrupting the federal-state fiscal relationship.
https://www.osc.ny.gov/files/reports/pdf/sfy-2027-executive-budget-report.pdfTransforming Into Construction and Development (2023-S-49) 180-Day Response
To determine whether the reorganization of MTA Capital Construction to the renamed MTA Construction & Development as part of transforming the MTA resulted in improved service levels for customers, process efficiencies, and cost reductions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s49-response.pdfDiNapoli: After-School Provider Misused $194,320 in Public Funds
… The SCO Family of Services (SCO), a provider of extended school day programs for the State Education Department (SED), submitted $194,320 … The SCO Family of Services SCO a provider of extended school day programs …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… scheme. “Stealing money meant to feed students in need is reprehensible,” said State Comptroller Thomas P. DiNapoli. … be prosecuted to the fullest extent of the law.” “There is no place for corruption in the United States, especially … providers of unique or rare supplies for which sourcing is limited) of breakfast foods, thereby avoiding competitive …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeXVI.4 Overview – XVI. Financial Reporting
This section outlines policies for selected specialized areas that apply to agencies in the State reporting entity accountability for some of which is solely or largely the responsibility of the Office of the State Comptroller
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4-overviewDiNapoli Announces Staff Appointments
… Democratic Conference. He holds a Bachelor’s degree from Binghamton University in Philosophy, Politics and Law. He earned a Master’s in Public Administration (MPA) from Binghamton University, with a double concentration from the … Plattsburgh. He lives in Scotia. Please email jfreeman@osc.ny.gov for photos of staff. Find out how your government …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-staff-appointmentsUnified Court System Bulletin No. UCS-315
… Purpose: The purpose of this bulletin is to describe new Time Entry Earnings codes … Compensatory Time Exchange Program for eligible employees of the New York State Unified Court System (UCS). Affected Employees: Eligible employees of … The purpose of this bulletin is to describe new Time Entry Earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programState Agencies Bulletin No. 2272
… AC230 worksheet to the following address: Office of the State Comptroller 110 State Street Remittance Control Albany, NY 12236 Attn: AC230 Unit If it is later determined that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeOversight of Juvenile Justice Facilities
… entering juvenile justice programs often have a history of medical neglect. We reviewed admission files for 101 youth at … admission – was completed. For example, we found missing medical admission checklists (which document that all the … as required. 9 (8%) were missing the Restraint Monitoring form. 6 (6%) were missing the Administrative Review form. 5 …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… Objectives To determine whether residents of Mitchell-Lama developments supervised by Division of Housing and Community Renewal are provided safe and clean living conditions, and whether … used for intended purposes. This report solely addresses the existence and use of an unauthorized bank account by …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellSUNY Bulletin No. SU-342.2
… For academic employees or professional employees with a college year obligation, one semester shall be equal to six … intermittently. For employees working on an academic or college year basis, Paid Parental Leave cannot be used to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3422-suny-paid-parental-leave-fullSUNY Bulletin No. SU-342
… and provide guidance for entering the leave transactions in PayServ. Affected Employees All eligible employees meeting … Paid Parental Leave program for unclassified employees in the professional services of SUNY’s State-operated … and other pertinent facilities defined as “colleges” in Article II, Section 1(d) of the policies of the Board of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-342-suny-paid-parental-leave-fullSUNY Bulletin No. SU-342.1
… end of a spring semester and resumed at the beginning of a fall semester). Voluntary Reduction in Work Schedule (VRWS) agreements must be suspended on the first day … leave, agencies should look at the individual’s projected schedule, or if they have worked for some time, to their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3421-suny-paid-parental-leave-fullOtsego County – Court and Trust Funds (2025-C&T-4)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 … The purpose of our review was to determine whether Otsego …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Comptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… campaign committee, the Friends of Richard Thomas (“FORT”). After winning the mayoral election, Thomas … campaign committee bank accounts revealed that Thomas used FORT funds for personal use, stealing approximately $12,900. … that two separate payments that he issued to himself from FORT, totaling $8,900, were "reimbursements." An analysis of …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… projects, regardless of fund source, for expenditures related to: Construction or acquisition of capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewRetiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan information for ERS Tier 2 members under Section 75c Retiring Before Age …
https://www.osc.ny.gov/retirement/publications/1507/retiring-age-62Limitations – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan information for ERS Tier 2 members under Section 75c Final Average Salary …
https://www.osc.ny.gov/retirement/publications/1507/limitations