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Homeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… and Metro-North Railroad (Metro-North) stations within New York City and whether the MTA has met its goal in … people in the 5,000-square-mile area fanning out from New York City through Long Island, southeastern New York State, and Connecticut. Two constituent agencies – …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkTown of Hornellsville – Financial Management (2025M-102)
… balance, which represents the difference between revenues and expenditures accumulated over time. Maintaining a … appropriation to reduce taxes, fund one-time expenditures and other uses. The Board is responsible for the general management and control of the Town’s financial affairs, which includes …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Manlius – Financial Reports (2025M-89)
… report – pdf] Audit Objective Did the Village Board of Trustees (Board) receive the financial reports needed to … annual financial reports (AFRs) were filed with the Office of the State Comptroller (OSC)? Audit Period June 1, 2023 – … We extended our audit period to review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… was sentenced today by U.S. District Judge Cathy Seibel to 77 months in prison for wire fraud, subscription to false tax returns, obstruction of the grand jury, and … stole $5.7 million from the Mahopac VFD and community to buy yachts, jewels, and a Florida home while he was VFD …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementCharlotte Valley Central School District - Budget Review (B4-15-6)
… budget for the 2015-16 fiscal year. Background The Charlotte Valley Central School District, located in … Charlotte Valley Central School District Budget Review B4156 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Opinion 88-70
… for lv to app den 58 NY2d 604, 459 NYS2d 1027; Meredith v Connally , 68 Misc 2d 956, 328 NYS2d 719, affd 38 AD2d 385, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 92-31
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … space in such a newsletter. You ask whether a village, at village expense, may publish a newsletter to be … Whether a village at village expense may publish a newsletter to be distributed …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Town of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials properly … for all funds and the surplus fund balance at the end of 2023 totaled $7.7 million. Audit Summary The Board and … approximately $5.2 million and appropriated $2.2 million of fund balance that was not needed to fund operations during …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… period July 1, 2010, through June 5, 2012. Background The Warwick Valley Central School District is located in Orange … Warwick Valley Central School District Potential Operational …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesCUNY Bulletin No. CU-415
… Purpose To advise agencies of the new Bargaining Unit and Benefit Program for non-benefit eligible Hourly employees … request of CUNY, OSC has established a new Bargaining Unit and a new Benefit Program for non-benefit eligible EOC Hourly … Bargaining Unit CC. OSC Actions The new Bargaining Unit CD and the new Benefit Program CDD have been established for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-programSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… not support the audited Programs; $16,578 of unsupported payroll charges; and $157,873 in non-reimbursable legal and …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… Comptroller and University guidelines limiting travel advance amounts and requiring unspent balances to be returned … The track coach routinely overestimated the amount of advance funds needed for athletic events. As a result, at one … and national track events. Key Recommendations Monitor cash advances to ensure compliance with established State and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesSelected Procurement and Contracting Practices
… Purpose To determine if the State University of New York’s (SUNY) internal controls over procurement ensure goods and services … through September 3, 2014. Background The State University of New York (SUNY) consists of 64 colleges located throughout … To determine if the State University of New Yorks SUNY internal controls over procurement ensure …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Center, Inc. (Elmcrest) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … (RCM). The audit covered expenses reported on Elmcrest’s CFR for the fiscal year ended June 30, 2014. Background … consulting services costs, non-reimbursable auditing fees, and other non-reimbursable expenses. We also determined …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… A third of the 30 State University of New York (SUNY) campus foundations were operating without the contracts … More than half of the foundations have not been audited by SUNY in at least 10 years. "We found numerous problems with SUNY's oversight of its campus foundations. SUNY does not …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… The average bonus paid to employees in New York City’s securities industry for 2021 grew to … high, according to annual estimates released today by New York State Comptroller Thomas P. DiNapoli. The estimated … Russia wages an inexcusable war on Ukraine’s freedom. In New York, we won’t get back to our pre-COVID economic …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordCareer and Technical Education
… and hands-on training to prepare them for future careers in occupational fields. During the 2017-18 school …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationNew York Youth Jobs Program (Follow-Up)
… recommendations – three addressed to the Department of Labor and two addressed to the Department of Taxation and … an additional credit to the employers. The Department of Labor (Labor) certifies both employer and youth eligibility and also … five recommendations three addressed to the Department of Labor and two addressed to the Department of Taxation and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followCounty Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… restrict program eligibility for inmates. Unemployment Insurance (UI) provides temporary income to eligible workers … received almost $325,000 in inappropriate unemployment insurance (UI) benefit payments while incarcerated in Jails. … UI benefits while incarcerated by limiting the ability to contact NYS Department of Labor via telephone. …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1