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English Language Learners Programs (2022-S-30) 180-Day Response
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s30-response.pdfDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… to Albany for legislative business: an allowance for overnight stays in Albany (full per diem), which varied from … to $171 per day; an allowance for travel not requiring an overnight stay in Albany (partial per diem), which varied … than he claimed on a voucher, or had not stayed in Albany overnight. On May 7, 2015, in a related case investigated by …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsComptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… for personal expenses, including renovations to her home in Connecticut and an $80,000 swimming pool. TAPPE pleaded guilty to one count of Grand Larceny in the Second Degree. Under the terms of the plea, TAPPE will … waiver of right to appeal, and provide full restitution in the amount of $663,209.07 in advance of sentencing. She …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudState Agencies Bulletin No. 1764
The purpose of this bulletin is to provide instructions for reporting the taxable value of personal use of an employerprovided vehicle and chauffeur services i
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1591
… Purpose To inform agencies of the procedures and provide instructions for reporting the … are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1668
… of the vehicle is for a reporting period of less than the full 12 months, then employees have the option of using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 89-19
… as agents for the State. Each is a part of and the local arm of the single State administrative agency. Determinative … concluded that the county should not be treated as an arm of the State for Eleventh Amendment purposes. Although …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Opinion 96-8
… This opinion represents the views of the Office of the State Comptroller at the time … regulations evidenced by photo-monitoring) VEHICLE AND TRAFFIC REGULATIONS -- Toll Collection Provisions … The violations are evidenced by information obtained from a photo-monitoring system. Section 2985 of the Public …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Contact Update Online Help
… title. For example, the organizational role "State Agency - Head of Agency" can be designated as Commissioner, Chancellor, or … State agency officials and employees responsible for State agency payroll …
https://www.osc.ny.gov/contact-update/online-helpUtica City School District – Financial Condition (2013M-341)
… our audit was to assess the District’s financial condition for the period July 1, 2011 through March 31, 2013. … members. The District’s general fund budgeted expenditures for the 2013-14 fiscal year are $138.8 million. Key Findings … from the prior year, the District has very little cushion for managing unforeseen events. To meet short-term cash flow …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Hicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial operations and other financial related activities for the period January … did not obtain quotes for goods and services purchased from three of 13 vendors, totaling $42,421. These three …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… and now she must face the consequences of her actions. My thanks to Acting U.S. Attorney for the Northern District …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsPerformance of the Excelsior Jobs Program
… eligibility requirements for job growth and investments in their formal agreement before receiving tax credits. The … The Excelsior Jobs Program (Program), established in Chapter 59 of the Laws of 2010, provides refundable tax credits to firms in targeted industries. To receive the credits, over a …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Upstate Cerebral Palsy (UCP) on its … (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualTown of Newfield – Selected Financial Activities (2013M-2)
… June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be … was not reconciled, and had large unsupported adjustments in an attempt to force the accounting records to agree to the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growDiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… the Grand Central Madison terminal and on-time performance in 2023 that was better than in 2019. Still, the LIRR had 31% more delays from train car problems last year than in 2019, showing there are …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityControls and Management of the Unemployment Insurance System (2021-S-3) 180-Day Response
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3-response.pdfControls and Management of the Unemployment Insurance System (2021-S-3)
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3.pdfSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates six schools … collections or remitting them to the central treasurers in a timely manner. Student treasurers did not always use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77