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Archived: Legislative Session 2019–2020
… (Magnarelli) / S.5445 (Skoufis) – Relates to audits by the State Comptroller of certain organizations controlled by … codes of ethics to include nepotism. Ethical Standards for State Agency Contractors Act – A.7792 (Titus) / S.5449 … a service or services pursuant to an information-risk contract. Omnibus Procurement Amendments – A.7793 (Titus) / …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… Preschool students in need of special education services are not always getting the help … in a solution. SED also does not collect any information on school districts’ waitlists to identify potential need …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The state Department of Health (DOH) is not adequately overseeing … according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit found DOH at …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… financial assistance, including tax exemptions (e.g., real property, mortgage recording and sales and use taxes), …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mNew York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… in New York, and it matters for the fiscal health of the State and local governments. New York’s strength has long … rest of the nation. The COVID-19 pandemic’s impact on the State’s labor force was more severe than in other states: the … shrink in 2021 when other states recovered. In 2021, the State’s unemployment rate was third highest in the country …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… who are appointed by the County Board of Supervisors. For calendar year 2015, SCIDA has 33 projects, of which 30 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectCUNY Bulletin No. CU-374
… Purpose To explain the procedures for processing the June 2009 Uniform Allowance Payment. … June 18, 2009 Background The Uniform Allowance Payment for the titles listed above is pursuant to Article III, … 2009. Eligibility and Payment Amounts Uniform Allowance for CUNY Campus Security Titles for June 2009 Title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-374-june-2009-cuny-uniform-allowance-paymentEligibility, the Benefit and Filing – Police and Fire Plan
… Retirement (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… Section 363 of the Vehicle and Traffic Law, the Department is responsible for tracking its cost of administering these …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial … Findings District officials did not ensure that District funds were expended in the best interest of taxpayers or as … by statute. District officials did not adequately plan or use a competitive process when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … the Board with budget-to-actual reports for expenditures on a monthly basis. The Board authorizes each claim for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s procedures over solid waste and … is an independent public benefit corporation established to plan, develop and construct solid waste management facilities and to contract with Franklin County, other municipalities, state …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andCUNY Bulletin No. CU-310
… paycheck or direct deposit advice statement dated November 21, 2007, and for whom the benefit was not applied in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… in our initial audit report, Facility Structure, Safety, and Health Code Waivers (Report 2014-S - 27). Background … hospitals, nursing homes, intermediate care facilities, and other treatment centers such as ambulatory care centers and health clinics. These facilities are required to operate …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s Departments’ internal controls over … receipts and disbursements for the period January 1, 2011, to September 30, 2012. Background Essex County is located in … manner. The civil clerk affixes the Sheriff’s signature to Department checks without his direct oversight or review. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andState Comptroller DiNapoli Releases School Audits
… paid employees' salaries and wages in accordance with board-approved contracts, resolutions and collective …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… and the annual sales tax returns were not filed with the New York State Department of Taxation and Finance. Most student … of funds and maintain adequate and appropriate accounting records. Ensure that student treasurers issue duplicate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Purpose of Audit The purpose of our audit was to determine if Trustees were effectively … assets. Background The Dongan Patent established the Board of Trustees of the Freeholders and Commonalty of the Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mXII.7.D Expedite Requests – XII. Expenditures
… SECTION OVERVIEW The Bureau of State Expenditures’ (BSE) standard business process is to … may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard … demonstrate to BSE that expediting the review and approval of vouchers will provide a significant, material benefit to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsCity of Long Beach – Budget Review (B22-7-4)
… their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … of Long Beach Budget Review B2274 New York Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4