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State Public Health Emergency Medical Stockpile
… (OGS) have taken during the procurement process for medical equipment for public health emergencies to ensure … functioning condition—the inventory of the State’s medical stockpile. Our audit scope covered the period from … for purchasing, receiving, maintaining, and managing DOH’s Medical Emergency Response Cache (MERC), which is located at …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileOpinion 2002-17
… discussed in the opinion. PUBLIC CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of … 392 NYS2d 482). The political subdivision may allow an agent to perform coordination and supervision functions on behalf of the political subdivision; however, the agent may not be one of the prime contractors (see General …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 2001-12
… the benefits of section 18 on its employees (1981 Opns St Comp No. 81-343, p 375; see also 1982 Opns St Comp No. 82-37, p 47). Several years after Opn No. 81-343, … affd 80 NY2d 938, 591 NYS2d 131; see also Education Law §216-a). Therefore, we continue to adhere to the view that …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12DiNapoli Report Identifies Trends in Causes of Subway Delays
… June 2024. 44 major incidents were caused by subway car problems in 2023, 12% lower than in 2019. The number of … on the E, F and R lines. The fact that subway car problems are the fastest rising cause of major incidents …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysDiNapoli Releases Analysis of SFY 2024-25 State Budget
… that remove oversight by DiNapoli’s office as well as normal competitive procurement requirements, as has been done … from the Office of the State Comptroller’s oversight and normal competitive procurement requirements. In addition, the … requirements. An additional $1.5 billion is exempt from normal competitive procurement requirements; and another $1.9 …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetSUNY Bulletin No. SU-359
… Affected Employees: SUNY employees working Summer Session in 2024 are affected. Effective Dates: Contracts for 21P … page. Calendar (CAL) employees will remain on the payroll in their regular position and will continue to be paid. … a summer payment (SUM – Summer Service – SUNY) is reported in Time Entry, calculate the maximum allowable rate by using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-paymentsDiNapoli Releases Report on NYS Executive Budget
… of Budget (DOB) is now forecasting reduced budget gaps. In his annual report assessing the proposed Executive Budget, … economy will slow considerably in the first half of 2024, growing by less than 1%. Stronger growth is forecasted for … state budget, including economic and revenue risks, the growing structural imbalance, overreliance on unrestricted …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetSUNY Bulletin No. SU-344
… Session. Terminations: 21P Employees A 21P employee who does not work Summer Session and is not continuing in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… pandemic has widened the achievement gap that exists for students across the nation. Unprecedented federal funding … of New York with an opportunity to begin closing that gap for the more than one million students attending New York … DOE’s FY 2022 budget reached $37.7 billion and accounts for more than 38% of the city’s total expenditures. Even …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… has added functionality to allow for the management of Real Estate assets and leases. This section provides New York … the Accounts Payable module for leases utilizing the SFS Real Estate module. Scheduling the creation of lease vouchers via the Real Estate Module results in faster and more accurate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… of the New York Codes, Rules and Regulations requires the head of an agency (e.g., Commissioner, Chancellor, Executive … to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient internal … Section 110 of the State Finance Law requires the head of an agency or a designee to certify or approve the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… and making payments from funds of the State are included in various statutes of the State. Generally these provide … rates should be directed to an agency’s DOB examiner. In some cases, the federal government may request the … a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… and making payments from funds of the State are included in various statutes of the State. Generally these provide … rates should be directed to an agency’s DOB examiner. In some cases, the federal government may request the … a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… are using the funds. The New York City Department of Education plans to use a smaller share of the billions of dollars of its federal aid to help close pandemic learning …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesXVI.3.B Fund Accounting – XVI. Financial Reporting
… Service Funds Fiduciary Funds Private Purpose Trusts Pension (and Other Employee Benefit) Trusts Custodial Funds A … capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and … category is comprised of the following three fund types: Pension (and Other Employee Benefit) Trusts Pension (and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingSUNY Bulletin No. SU-328
… is to provide agency instructions for processing the 2022 SUNY Summer Sessions Payments. Affected Employees SUNY employees working Summer Session in 2022 are affected. Effective Dates Contracts for 21P … is to provide agency instructions for processing the 2022 SUNY Summer Sessions Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-328-2022-suny-summer-sessions-paymentsDiNapoli: Wall St. Profits Soared in First Half of 2020
… to a level hard to imagine in March,” DiNapoli said. “Wall Street’s successful first half helps our state and city … outsized source of revenue, but the rising profits on Wall Street are disconnected from the pain being felt on Main … stimulus funds and the lowering of interest rates to near zero, which reduced the cost of borrowing. These actions …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020DiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… P. DiNapoli of the Western Regional Off-Track Betting Corp. (WROTB) found poor oversight of operations by the board … at least $121,000 on tickets to sporting events, concerts, food and alcohol for board members, employees and other … state tax law. Audit Western Regional Off-Track Betting Corp. – Financial Management Related Audits Western Regional …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
The purpose of our audit was to examine the former Clerks records and financial practices for the period January 1 2012 through December 31 2013
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Sagaponack Common School District - Fund Balance Management (2018M-53)
… year’s appropriations, exceeding the statutory limit by 57 percentage points. Adopted budgets overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53