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
… Consider the opportunity for charity giving this holiday season to help those less 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
… Native American casinos offering slot machines and table games, casinos in neighboring Connecticut, New Jersey and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… Mortgage foreclosure filings across New York dropped 46 … caused by zombie properties.” DiNapoli last reported on mortgage foreclosures in 2016 when New York state was … State Comptroller has released several reports assessing mortgage foreclosure activity and its impact on local …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Opinion 94-12
… DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a portion of its vacant land with a not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Start Saving for Retirement
… when saving for retirement—can have a huge impact on your later years and your financial security during … stool with three sources of income working together to help support you when your working days are done: Your … impact calculator may be a helpful tool to see how changes to your contributions may affect your take-home pay. …
https://www.osc.ny.gov/retirement/members/saving-for-retirementOpinion 88-52
… and employees who are directors of a not-for-profit corporation which purchases real property from county) -- … and employees who are directors of a not-for-profit corporation which purchases real property from county) -- … and employees who are directors of a not-for-profit corporation which purchases real property from county) -- …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 91-60
… financial disclosure forms (see General Municipal Law, §§810, 811, 812), officers and employees of municipal … of article 18 of the General Municipal Law which in any way restricts the audit powers of the State Comptroller and, …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 95-25
… Law, §2[13]). In light of the similarity between the definition found in the former section 71 and that found in … fact that the repeal of section 71 and the addition of the definition in section 2 were simultaneous, it is our opinion … the Legislature's failure to correct the reference to the definition of "local assistance" in section 54-a was …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 92-12
… such as volunteer work. General Municipal Law, §207-a(1) requires a city (other than New York City), town, village … during such disability. General Municipal Law, §207-a(2) requires payment of the full amount of regular salary or … disability pension. In that case, however, section 207-a(2) requires the municipality or fire district which employs …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 91-34
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications … affect the outcome of an election; and the current printer has the expertise to assure proper layout. You also … prior to the deadline. If ballot information changes, the printer re-prints the materials to account for the change. …
https://www.osc.ny.gov/legal-opinions/opinion-91-34