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New York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2021

This report examines the flow of funds between the federal government and the states for the Federal Fiscal Year (FFY) ending September 30, 2021, with special attention to its impact on New York State.

https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-federal-fiscal-year-2021.pdf

Access to Preschool Special Education Services (2023-S-1)

To determine if the State Education Department (SED) is effectively overseeing preschool special education in compliance with all applicable laws and regulations to promote timely access to services for children across New York State.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s1.pdf

Enacted Budget Financial Plan Report: State Fiscal Year 2022-23, July 2022

The State Fiscal Year (SFY) 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal stability for the next five years and includes plans to bolster rainy day reserves significantly.

https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2022-23.pdf

Accountability and Surplussing of Vehicles (Follow-Up) (2021-F-1) 30-Day Response

To follow up on the actions taken by officials of the Office for People With Developmental Disabilities (OPWDD) to implement the recommendations contained in our audit report Accountability and Surplussing of Vehicles (2018-S-42).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f1-response.pdf

Compliance With Jonathan's Law (Follow-Up) (2020-F-26)

To follow up on the actions taken by officials of the Office for People With Developmental Disabilities (OPWDD) to implement the recommendations contained in our audit report, Compliance With Jonathan’s Law (Report 2017-S-67).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f26.pdf

Comptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case

… former Chief Information Officer for Monroe County. The men were charged in the indictment with a scheme to rig the …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-rigging

DiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments

… Comptroller Thomas P. DiNapoli, United States Attorney for the Northern District of Georgia Ryan K. Buchanan and Inspector General for the … today announced that Sandra Smith, a resident of Georgia, has pleaded guilty to the federal crime of theft of … State Comptroller Thomas P DiNapoli United States Attorney for the Northern District of Georgia Ryan K Buchanan and …

https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-payments

XI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management

… New York State Bridge Authority, the New York State Office of General Services, the Dormitory Authority of the State of New York, the New York State Urban Development …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-act

Comptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme

… to that property to increase its value, purchase and ship vehicles to Nigeria, and make other purchases for her …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executive

Opinion 88-1

… lot to the U.S. Postal Service. Whether a particular parcel of village property is unneeded for village purposes … for village purposes if the proceeds from the sale of the parcel are used by the village to purchase or lease a parking … Article 15 of the General Municipal Law). Whether a given parcel of village real property is no longer needed for …

https://www.osc.ny.gov/legal-opinions/opinion-88-1

Opinion 95-14

… FIRE INSURANCE TAXES -- Particular Uses (personal computer for fire department); (ceremony to dedicate fire house and … tax moneys to purchase a personal computer to be used for department purposes and to pay for a ceremony to dedicate a new fire house and new fire …

https://www.osc.ny.gov/legal-opinions/opinion-95-14

XVI.1 Financial Reporting Overview – XVI. Financial Reporting

… Remediation Office of the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: [email protected] Guide to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overview

State Public Health Emergency Medical Stockpile

… audit scope covered the period from January 2020 through June 2024. About the Program DOH’s Office of Health Emergency … drills, exercises, and real life, such as during the COVID-19 pandemic. OHEP is responsible for purchasing, receiving, …

https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpile

State Agencies Bulletin No. 2105

… adjustment. When an adjustment is needed for non-COVID-19 related overtime or recall such as Out of Title Overtime …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2105-change-shift-differential-payment-amounts-specific-nursing-titles

Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)

… Central School District (District) cafeteria purchases for proper District purposes? Audit Period July 1, 2022 – January 17, 2025 Understanding the Program The Superintendent of Schools (Superintendent) is the chief executive officer (CEO) and is responsible for the District’s day-to-day management under the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28

Comptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough

… it sends the message that there must be one set of rules for everyone and no one is above the law, no matter how … public today in connection with the state investigation, part of an ongoing effort between Schneiderman and DiNapoli … Bureau Chief Stacy Aronowitz and Bureau Chief Daniel Cort. Kelly Donovan is the Executive Deputy Attorney General for …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-new

DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown

… budgets statewide more than tripled to 1.6 million votes cast amid the COVID-19 lockdown for the 2020-21 school budget … DiNapoli’s report also found that the number of votes cast for Western New York’s budgets grew fastest, quadrupling … between the two years. While the number of votes cast grew, support of the budgets decreased by 8.5 percentage …

https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdown