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Selected 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.pdfDiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… "Bud" York, we have exposed this scam." "It has been a pleasure working with State Comptroller DiNapoli’s office on …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeDiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… Private elevator inspectors in New York City are missing hazardous violations and allowing unsafe conditions … an expired extinguisher in an elevator machine room, and missing maintenance schedules and records. In some cases, the … Private elevator inspectors in New York City are missing hazardous violations and allowing unsafe conditions …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Student grades in five school districts were changed from failing to … systems that tracked, recorded and maintained student grades in the Arlington, Elmira, Fairport, Freeport and … are not in place, there is the possibility of student grades being inappropriately altered,” DiNapoli said. “When …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesDiNapoli Finds Schools Falling Short on Emergency Planning
… Schools are not doing enough to prepare for emergency situations like shootings, according to an audit of … to make sure our children and school personnel are safe. Emergency planning must be a priority for all New York … to develop comprehensive safety plans and building-level emergency response plans. SED regulations were developed to …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningOpinion 90-21
… (town clerk's function in connection with preparation and custody of claims) TOWN CLERK -- Powers and Duties (preparation and custody of claims) TOWN LAW, §119; MUNICIPAL HOME RULE … Whether claims may be prepared and presented to the town board for audit by the secretary to …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 90-31
… majority of quorum) GENERAL MUNICIPAL LAW, §353-a; GENERAL CONSTRUCTION LAW, §41; MUNICIPAL HOME RULE LAW, §10(1): A … jointly, and as their joint agent, to have charge of the construction, equipment, maintenance and operation of the … needed for the committee to act. Section 41 of the General Construction Law, however, provides that whenever three or …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 89-36
… of probable usefulness of five years) GENERAL MUNICIPAL LAW, §6-c(4), (8): There are no permissive referendum … permissive referendum requirements of General Municipal Law, §6-c are applicable to the establishment of a capital … has been prescribed by the legislature (see Local Finance Law, §11.00). You ask the same question with respect to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 89-11
… Firemen's Benevolent Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, … may expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the … may expend foreign fire insurance tax moneys to rent a room to be used for meetings of the Association and …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… New York state continues to have high levels of foreclosure activity with new foreclosure filings remaining significantly higher than … today by State Comptroller Thomas P. DiNapoli. “The foreclosure crisis is far from resolved, and there are still … New York state continues to have high levels of foreclosure activity with new foreclosure filings remaining …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOpinion 93-2
… VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, 9-912: Village … a proposition to change the month of the general village election at either a general or special village election for village officers. A village board, on its own …
https://www.osc.ny.gov/legal-opinions/opinion-93-2XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… OVERVIEW This section reminds New York State contracting entities of their legal … to be considered include authority to do business in New York State, licensing (e.g. with the Education Department … partners. Subcontractors are required to obtain a New York State Vendor Identification Number (Vendor ID) to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibility