Search
Tuition Assistance Program: Audit of the State Financial Aid Program at LIM College (2015-T-2)
The objective of this audit was to determine whether LIM College (LIM) officials complied with the State Education Law and the Commissioner of Education’s Rules
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t2.pdfSelected Employee Travel Expenses (2012-S-136)
The audit at the College is part of a statewide initiative to determine whether the use of travel monies by selected government employees complies with rules
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s136.pdfStory Place Preschool, Inc. - Compliance With the Reimbursable Cost Manual (2015-S-69), 90-Day Response
We conducted an audit of the expenses submitted by Story Place Preschool, Inc. (Story Place) to the State Education Department (SED) for purposes of establishin
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s69-response.pdfStory Place Preschool, Inc. - Compliance With the Reimbursable Cost Manual (2015-S-69)
We conducted an audit of the expenses submitted by Story Place Preschool, Inc. (Story Place) to the State Education Department (SED) for purposes of establishin
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s69.pdfCollection and Use of Oil Spill Funds (Follow-Up) (2017-F-13)
To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds (2014-S-59).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f13.pdfAnnual Audit
The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fe
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-07-26-b.pdfExamination of Center for Economic Growth, Inc.
The objective of our examination was to determine if the Center for Economic Growth, Inc.’s (CEG) claims for grant funds and associated matching expenses, repor
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-08-14.pdfReview of the Four-Year Financial Plan for the City of New York - July 2003
The national recession in 2001 put an end to the spectacular growth in City tax collections that occurred during the late 1990s and into 2000.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2004.pdfComptroller’s Update: State Fiscal Year 2014-15 Revenue Trends through the Mid-Year, October 2014
The State ended the first half of State Fiscal Year 2014-15 in an improved cash position, due largely to unanticipated settlement revenues and tax receipts.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2014-15.pdfPrompt Payment Interest Report State Fiscal Year 2025-26, May 2026
For State Fiscal Year (SFY) 2025-26, agencies paid vendors $4,239,678 in interest primarily due to delays in encumbrance processing, agency backlog or agency processing delays.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2025-26.pdfNew York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… special time of year when we come together to celebrate Christmas we should also reflect on the fact that we have so … thankful for. Stocking stuffers and gifts piled high under Christmas trees are exciting, but our health and the health … fortunate. I wish you and your loved ones a safe and Merry Christmas.” …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetingsDiNapoli: Financial Viability of OTBs in Jeopardy
… have each contributed to this plight. As competition for gambling dollars intensifies in New York, the state must … horse racing industry and from an increase in other gambling venues. The report highlighted that from 2009-2013 … this period. OTBs are also competing with Internet-based gambling, state-sponsored lotteries, nine racing tracks in …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… filings across New York dropped 46 percent between 2013 and 2018, from 46,696 to 25,334, according to a report issued … in foreclosures means fewer people are losing their homes and our municipalities are seeing some relief from the collateral damage associated with shrinking tax bases and neglected properties,” said DiNapoli. “While this is an …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Opinion 94-12
… bids be obtained, fire district officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial … financial benefits (id.). To fulfill this fiduciary duty, the board should take appropriate measures to ensure …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Start Saving for Retirement
… income to help support you in retirement. Your retirement savings is the third leg of the stool which can provide … during retirement. (Return to Top) Start Saving Early So Your Money Has Time to Grow It’s important to start … your money has time grow—or compound. When you invest your savings in an individual retirement account (IRA) or a …
https://www.osc.ny.gov/retirement/members/saving-for-retirementOpinion 88-52
… contract. The interest must be disclosed as soon as the officer or employee has knowledge of the prospective … Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … of that contract. In addition, regardless of whether an officer or employee receives a direct or indirect pecuniary …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 91-60
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties … V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 800[3], 801, 802: In connection with the State Comptroller's authority to … listing certain outside employment and business interests in order for the Comptroller to determine the possible …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 95-25
… discussed in the opinion. CONSTITUTIONAL LAW -- Tax Limit (withholding State aid as penalty for levy in excess of) … express terms of section 54. Therefore, in our view, the withholding provisions of section 54-a are applicable to aid … "notwithstanding any other provision of law" overcomes the withholding requirement of section 54-a. In this regard, we …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 92-12
… as a result of injury or sickness incurred or resulting from the performance of duty the full amount of his or her … is granted an accidental disability retirement allowance (see Retirement and Social Security Law, §363), a retirement … Barnhardt , supra ). Consequently, the word "employment" can be construed as not including self-employment or the …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 91-34
… Legislature or by local law adopted prior to September 1, 1953, all contracts for public work involving an … bidder after public advertisement. Effective January 1, 1992, the monetary thresholds will be increased to $10,000 … for contracts for public work. In addition, after January 1, 1992 political subdivisions will be required to adopt …
https://www.osc.ny.gov/legal-opinions/opinion-91-34