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Overview – XI. Procurement and Contract Management
… The requirement for prior approval by the Office of the State Comptroller … amendments thereto and to submit such transactions to OSC for approval. (See Sections 7A through 7C of this Chapter, for more information.) The contracting party must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewXIII.10 Overview – XIII. Employee Expense Reimbursement
… where an employee owes a refund to the State may occur for various reasons. For example, an employee may have: (i) received a duplicate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewDiNapoli Releases December State Cash Report
… 1.5 percent, or $714.5 million, from a year earlier. The increase is primarily due to increases in personal income tax … billion through the first three quarters, representing an increase of 10.8 percent, or $4.9 billion, from the previous …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-december-state-cash-reportXIV.5 Employee Award Programs – XIV. Special Procedures
… Business Unit personnel should be aware of in planning for employee award programs and the requirements of the Office of the State Comptroller (OSC) for approving payment for these types of programs. This section addresses Cash and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsSubway Wait Assessment
… to address them. The audit primarily covers the period March 1, 2013 through February 6, 2015. Background Transit is … of 80.3 percent for 2013 and 78.8 percent for 2014. As of June 2015, the year-to-date assessment performance was 78.4 …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentDiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… Junction, pleaded guilty to stealing more than $86,000 in tax funds collected for the use of the town of Beekman and … William Grady and the State Police for their partnership in bringing this corruption to light and helping to combat … their own gain.” Colucci pleaded guilty to Grand Larceny in the 4 th Degree and Corrupting the Government in the 3 rd …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mDiNapoli: Calls to Investigate Violations of Do Not Call Law Going Unanswered
… than 450,000 annually, but only two cases were referred for enforcement action in 2016 and 2017 combined, according … of State's Division of Consumer Protection is responsible for enforcing the 2001 law. Initially, New York consumers … the division referred only two cases to legal counsel for further enforcement, versus 29 in 2015 and 2014 combined. …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-calls-investigate-violations-do-not-call-law-going-unansweredDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… amenities, enhancing its status as a regional destination for arts, culture and history, even as the city works through … health. I commend Mayor Noble on his creative vision for Kingston’s future and his able stewardship of the city’s … come under pressure in recent years due in part to cost increases including those associated with the city’s fire …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingTrain On-Time Performance
… Reporting and Operations Analysis Group to report train delay percentages for each line, delays by categories, and … (Committee). The information is provided on a two-month delay. Subways collects information of its daily operations … there are multiple workgroups and committees (including a Delay Management Workgroup) dedicated to improving service …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceComptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… the indictment of New York City Council Member Ruben Wills for allegedly filing false documents with the New York City … disclosures.” "These alleged actions reveal a disdain for honest disclosure,” State Comptroller DiNapoli said. “My … of the Class E felony of Offering a False Instrument for Filing in the First Degree, in violation of Penal Law § …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heOpinion 89-6
… that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution of (fines imposed by a court of … of section 190.60 of the Penal Law belongs to the locality and not the State. You ask whether a fine paid into the … locality. An examination of the relevant statutes, cases and opinions of the Comptroller and the Attorney General …
https://www.osc.ny.gov/legal-opinions/opinion-89-6New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… “Today’s announcement by Moody’s Investors Service brings New York’s rating for its General Obligation bonds and the …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not have a sampling plan to identify all water outlets for sampling or exemption. District officials also did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1York Central School District – Lead Testing and Reporting (S9-25-19)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … remedial actions were planned or enacted. Because there is no information on the lead levels of the 130 water outlets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19DiNapoli Releases Interactive Map of Local Census Results
… respectively. Overall, cities outside New York City grew for the first time since 1960, up 2% to total 2.3 million … by nearly 12% between 2010 and 2020 and now accounts for just under 51% of the aggregate population. Outside of … DiNapoli’s online interactive tool also includes data for New York City as a whole and each of its five counties …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsEaster Seals New York – Compliance With the Reimbursable Cost Manual
… the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report (CFR) were properly … years ended December 31, 2013. Background Easter Seals NY, a not-for-profit organization, offers a wide variety of … services throughout New York State. Easter Seals NY is authorized by SED to provide preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualIX.7.D Cost Allocation – IX. Federal Grants
… The implementation of project cost allocations based on payroll data helps facilitate an equitable, and timelier, … of payroll costs across various federal projects. In addition, certain non-personal services may also be … can reasonably be assignable to such cost objective in accordance with relative benefits received. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationOpinion 92-45
… in the opinion. AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) … SQUADS -- Ambulance Service (no authority to impose fee for) -- Powers and Duties (imposition of fee for ambulance service) GENERAL MUNICIPAL LAW, §209-b(4): A …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Review of the Financial Plan of the City of New York - June 2006
New York City’s economy has remained strong in early calendar year 2006 despite higher energy prices and gradually rising interest rates.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2007.pdf