Search
Comptroller DiNapoli, A.G. Schneiderman, State & DOI Commissioner Mark Peters Announce Conviction of Non-Profit Executive Involved in Six-Year Theft Scheme
… Ogundu on 29 counts, including Grand Larceny in the Second Degree, and she faces up to 15 years in prison. … was convicted on 29 counts, including Grand Larceny in the Second Degree, Forgery in the Second Degree and Offering a False Instrument for Filing in …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-ag-schneiderman-state-doi-commissioner-mark-peters-announce-conviction-nonCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdf2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… New York State Comptroller Thomas P. DiNapoli today released … a report on student loan debt which found the average New Yorker with college loans owed $32,200 in 2015, higher than the national average of $29,700. In New York, student loan debt more than doubled during the last …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeState Agencies Bulletin No. 2009
… Purpose The purpose of this bulletin is to inform agencies of the content … Affected Employees All Nonresident Aliens receiving a Scholarship, employed as an Honoraria, or taking advantage … of a treaty between their country and the U.S. with wages in tax year 2021 are affected. Background According to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… Purpose The purpose of this bulletin is to inform agencies of the content … Affected Employees All Nonresident Aliens receiving a Scholarship, employed as an Honoraria, or taking advantage … of a treaty between their country and the U.S. with wages in tax year 2020 are affected. Background According to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingEnvironmental, Social & Governance Principles and Proxy Voting Guidelines - 2024
The New York State Common Retirement Fund is one of the largest public pension funds in the nation with invested assets valued at $249.5 billion in assets (as of March 31, 2023) held in trust for the more than one million members and beneficiaries of the New York State and Local Retirement System.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2024.pdfOpinion 89-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER … reserve fund may be established for the construction of a type of improvement provided pursuant to Article 12C of …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Brighter Choice Charter School for Boys - Payroll (2018M-139)
… Audit Objective Determine whether internal controls were in place to ensure that employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Audit Finds Construction Delays in Public Housing Program Across New York State
… led to significant cost increases,” DiNapoli said. “People living in moderate- and low-income housing should not have to … procedures. In Greenburgh, 11 bids were received for the consultant contract. The contract was awarded to the … sixth-lowest bidder for $288,400, although DHCR rated the consultant with the lowest bid ($126,100) as comparable to …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateSaranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdfGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
Determine whether Greenwood Lake Union Free School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwood-lake-2021-147.pdfDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… Betty A. Rosa. The full op-ed is below: We should be teaching financial literacy in NY's high schools Financial literacy should be taught in all New York schools. When students take a … to the Board of Regents that financial literacy should be a graduation requirement. As part of the process to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsPerformance Based Bus Safety Program
… has effectively implemented the Performance Based Bus Safety Program (Program) by focusing sufficiently … the Department to conduct a safety inspection of each bus every six months. In October 2013, the Department began to implement the Program by revising its bus inspection program to focus less on high-performing …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programDiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… in October 2023, according to an audit released today by State Comptroller Thomas P. DiNapoli. “My office pays … avoid improper and wasteful spending of taxpayer dollars. By acting swiftly on the audit's recommendations DOH has … inpatient claims that should have been paid by managed care. $1.3 million was paid for newborn birth and …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsState Agencies Bulletin No. 2246.1
… Payroll Register and Employee’s Paycheck/Advice section to include information about payments made in a separate … No. 2246 Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the NYSCOPBA Non-Pensionable Lump Sum Payment and to provide processing instructions for entering the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22461-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 2266
… The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the APSU Non-Pensionable Lump Sum … Lump Sum Payment will be the same as an employee’s regular check. Eligibility Criteria: Employees who meet the … overtime monies owed to hourly employees for overtime hours worked between the Non-Pensionable Lump Sum Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2266-agency-police-services-unit-apsu-employees-represented-policeOpinion 93-5
… County, the hearing "shall be held" on or before the tenth day of December. Section 108 further provides that the … Assessment , 60 AD2d 356, 401 NYS2d 87; Draper Division of North American Rockwell Corporation v Board of Assessors of … AD2d 469, 336 NYS2d 795, affd 35 NY2d 266, 360 NYS2d 814; Application of Iver Johnson Sporting Goods Co. , 7 Misc 2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… Development Agency (WCIDA) officials ensure the payments in lieu of taxes (PILOT) they calculated were accurate and in compliance with the PILOT agreements? Audit Period January … officials ensured PILOTs they calculated were accurate and in compliance with the PILOT agreements. During the audit …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Oversight of Career and Technical Education Programs in New York State Schools
… the Program CTE prepares students to succeed in future careers by introducing them to workplace competencies and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schools