Search
Tuition Assistance Program: Audit of the State Financial Aid Program at LIM College (2015-T-2)
The objective of this audit was to determine whether LIM College (LIM) officials complied with the State Education Law and the Commissioner of Education’s Rules
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t2.pdfSelected 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
… for its residents, vacationers and other visitors from near and far," State Comptroller DiNapoli said. "Thanks to …
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
… not done. DiNapoli’s audit recommended improvements to the inspection process, including: Reinforcing with elevator inspection companies the required procedures for proper … by which building owners should respond to no-access inspection attempts. Using more forceful measures, including …
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
… grades in five school districts were changed from failing to passing without proper documentation or supporting information, according to an audit issued today by New York State Comptroller … DiNapoli said. “When grades are changed, there needs to be a record justifying the changes. These lax policies …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesDiNapoli Finds Schools Falling Short on Emergency Planning
… more guidance and more resources from state policymakers. I urge the State Education Department to re-engage the NYS … The requirements outlined in the law and regulations do not apply to private schools. For the audit released … critical position. They also did not include specifics on how they would collaborate with state and local law …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningOpinion 90-31
… composed of a member from each town board. The committee is empowered to acquire necessary real property in the name … No. 88-49, p 98) performing a public duty. Further, there is nothing in the General Municipal Law which suggests an … Therefore, we believe General Construction Law, §41 is applicable and that, unless the towns may provide …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 89-36
… There are no permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for … for a specific improvement, where the authority to issue obligations for the capital improvement would be …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 89-11
… all or a portion of the tax to the department of which it is part. As previously noted, however, sections 9104 and 9105 … been created by special act of the State Legislature and is authorized to receive direct payment of the foreign fire … any or all of the purposes for which the corporation is formed (Not-For-Profit Corporation Law, §202[a][4],[16]). …
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
… election. You state that the proposition in question is being submitted to the voters on the village board's own … §9-912[1],[2][e]). The term "regular village election" is not defined in the Election Law. The Election Law, … for village officers (Election Law, §15-102[1]). It is evident from the legislative history that the term …
https://www.osc.ny.gov/legal-opinions/opinion-93-2XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… respect to determining the responsibility of a business entity (vendor, contractor or offerer) to which a contract … Comptroller must be satisfied that the submitting business entity is responsible before approving a contract award under … prior to making an award of a contract, each contracting entity shall make a determination of responsibility of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibility