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Sales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdfGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate District purposes and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-gorge-district-2020-151.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for CDBG and HOME (Follow-Up) (2023-F-42)
To determine the extent of implementation of the recommendation included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f42.pdfManagement of Capital Projects (2018-S-70) 180-Day Response
To determine whether Metropolitan Transportation Authority’s Long Island Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project management process and was successful in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70-response.pdfFederal funds to New York City: National School Lunch, Breakfast Programs
The National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools across the United States.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-national-school-lunch-breakfast-programs.pdfAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents (2023-N-1)
To determine whether the New York City Department of Social Services is administering the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n1.pdfDiNapoli Launches Audits on School Safety
… proactive, not reactive. That's why we need to take a hard look at the state of school safety in every school and …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyDiNapoli Announces Oil Spill Fund Agreement With St. Lawrence County
… Spill Fund) and St. Lawrence County to convert the site of an abandoned auto repair garage in the Village of Canton into a community green space with access to the … and village have entered into a separate agreement as part of the deal. The property is considered a key link in the …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-announces-oil-spill-fund-agreement-st-lawrence-countyOpinion 91-9
… (increase in items by city council in city of the second class) -- Contingency Funds (in cities of the second class) PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (city council in city of the second class - budget items) CITIES -- City Council (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Opinion 95-27
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … the Laws of 1995, Education Law, §3604(5) provided that "no payments shall be barred or reduced where such payment is … for a "grace period", prior to January 1, 1996, there is no statutory bar to payments resulting from court orders or …
https://www.osc.ny.gov/legal-opinions/opinion-95-27NYS Common Retirement Fund Reports Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the second quarter of the State … had a strong first half year, assisted by a surging stock market," DiNapoli said. "However, we remain focused on recent … investment returns over the long-term." The Fund's estimated value reflects benefits of $5.6 billion paid out …
https://www.osc.ny.gov/press/releases/2018/11/nys-common-retirement-fund-reports-second-quarter-resultsDiNapoli: Calls to Investigate Violations of Do Not Call Law Going Unanswered
… Do Not Call registry complaints by New York state residents have more than doubled since 2014 to more than 450,000 … today by State Comptroller Thomas P. DiNapoli. "The Do Not Call Registry was created to help consumers avoid … Do Not Call registry complaints by New York state residents …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-calls-investigate-violations-do-not-call-law-going-unansweredDiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… state's 2,859 community water systems were required by the federal Environmental Protection Agency to collect data about … of violations to consumers; Ensures prompt reporting of violation information, as well as information about returning to compliance, in the federal Safe Drinking Water Information System; and Confirms …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsNYS Common Retirement Fund Announces Third Quarter Results
… Fund’s (Fund) overall return in the third quarter of the state fiscal year 2015 was 1.91 percent for the … during the quarter. The Fund’s value was $176.8 billion as of the end of the state fiscal year on March 31, 2014. The Fund has 39.5 … Retirement Funds Fund overall return in the third quarter of the state fiscal year 2015 was 191 percent for the …
https://www.osc.ny.gov/press/releases/2015/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Announces First Quarter Results
… and well-positioned for the future with a smart, long-term investment strategy." The Fund's estimated value … mortgages (21.7 percent), private equity (7.5 percent), real estate (6.4 percent), absolute return strategies (3.6 …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces Third Quarter Results
… Fund's (Fund) overall return in the third quarter of the state fiscal year 2017-2018 was 4.12 percent for the … period ending Dec. 31, 2017, with an estimated value of $209.1 billion, according to New York State Comptroller … solid returns on investments during the last three months of 2017," DiNapoli said. "Notwithstanding recent volatility, …
https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-resultsDiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… to equality irrespective of sexual orientation or gender identity; and Call on the International Olympic Committee to obtain firm and express commitments from the Russian government that ensure the safety and human rights of all …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbtDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… New York State Comptroller Thomas P. DiNapoli today announced that an audit … New York State Comptroller Thomas P DiNapoli today announced that an audit …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidents