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Incentives for Non-Profit Service Providers’ Recruiting and Retention Efforts (2023-S-44)
To determine whether the Office for People With Developmental Disabilities (OPWDD) provided adequate oversight of non-profit service providers’ use of funding to recruit and retain direct support professionals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-23s44.pdfOffice for New Americans – Connecting and Providing Immigrants With Legal Services
To determine whether the Department of State’s Office for New Americans is effectively connecting and providing immigrants with legal services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-23s35.pdfEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… confidentially to officials. In addition: The District had 250 unneeded network user accounts, including two with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareIX.6.F Agency Draw Procedures – IX. Federal Grants
… the impact that disbursements have on the State’s checking account cash balance. When a disbursement is made, … or the check is cashed by the recipient and clears the bank. Until such time reimbursement is received from the … the funds are received by the State, OSC BSAO posts the deposit. OSC BSAO will monitor agency drawdown activity, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New York State Police announced the sentencing of … Robertson pleaded guilty to petit larceny in July and agreed to pay full restitution. She was sentenced to … death a secret to steal her pension. She was caught and now she must repay the $42,000 she stole from the state …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemUniversity Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… our audit was to examine the School’s student enrollment and billing process for the period July 1, 2011 through July … School for Young Men is located in the City of Rochester and is governed by a 10-member Board. The School’s budgeted … Key Finding We selected a random sample of 25 students and found that the School did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andOpinion 96-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by special act) TOWN LAW, §181: The fiscal … How a fire district may change its fiscal year from a calendar year to a year ending in February or …
https://www.osc.ny.gov/legal-opinions/opinion-96-12NYS Comptroller DiNapoli Seeks Answers From Companies on Sexual Harassment and Racial Discrimination
… portfolio companies Activision Blizzard Inc. , Tesla Inc. and Starbucks Corp. requesting they report on their efforts to prevent harassment and discrimination against employees and steps taken to improve workforce management. “No one … with portfolio companies Activision Blizzard Inc Tesla Inc and Starbucks Corp requesting they report on their efforts to …
https://www.osc.ny.gov/press/releases/2022/02/nys-comptroller-dinapoli-seeks-answers-companies-sexual-harassment-and-racial-discriminationUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… Purpose To determine whether Long Island Bone and Joint, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United … (NYSHIP) provides health insurance coverage to active and retired State, participating local government, and school …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpOpinion 94-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND TRAFFIC LAW, §§1200, 1600, 1604, 1640: In the absence of express statutory authority, a city may not enact an … an ordinance which would exempt the mayor and members of the city council while on official business from paying …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Opinion 90-15
… of position of deputy town police commissioner) LOCAL LAWS -- Abolition and Creation of Municipal Positions … LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1), (d)(3); NY CONST, art VIII, §1: A … office of deputy police commissioner ( cf . Town Law, §§20, 30[10], 32[2], 35[3], 42, providing for the establishment …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 88-53
… -- Retirement Benefits (exclusion of compensation for working vacations from calculation of final average … 431: Compensation paid to police officers or firefighters for working scheduled vacations pursuant to a collective … compensation paid to police officers or firefighters for working scheduled vacations pursuant to a collective …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 88-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … COOPERATION -- Insurance (joint agreement between municipality and public housing authority to provide employee … Comp, No. 85-13, p 15; 1984 Opns St Comp, No. 84-4, p 4; 1979 Opns St Comp, No. 79-266-A, p 48). There is nothing in …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Audit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… advertising contract to promote economic development and tourism in New York state with no tangible results, according … million. Of this, $36.5 million was targeted to promote tourism and business in the wake of Hurricane Sandy. The … discretion, which ESDC allocated to promoting Start-Up NY, tourism, Taste NY and Masterbrand. As required by law, the …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractXI-A.8 Payment Tolerances – XI-A. Purchasing
… tolerances, if a Business Unit entered a voucher with a price contractually higher than the price on the related PO, even if the price varied by only ten cents, the voucher would fail …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesXI.4 Overview – XI. Procurement and Contract Management
… Although grant contracts are not specifically defined in legislation, they are typically referred to as “program” contracts and are often characterized as service agreements that … Article 11-B) has been enacted to facilitate timely review and approval of these agreements, including delineation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewDiNapoli: Public Authority Debt Ballooned to $329 Billion
… said DiNapoli. “My office issues this periodic report on public authorities to shine a light on their finances and operations. However, as my audits have … in the Public Authorities Reporting Information System (PARIS), an online data entry and collection system. They use …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-public-authority-debt-ballooned-329-billionState Agencies Bulletin No. 1156
… CAS Project code SFS - data not longer received Approp Auth Cd: CAS: 3-digit CAS Budget Authority Year Code SFS - data no longer received Segr Auth Cd: CAS: 3-digit CAS Budget Authority Year Code SFS - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… dollar proposed pay package for a lack of defined goals and to vote against all directors standing for reelection at … citing their failure to provide independent oversight and accountability. DiNapoli also encouraged shareholders to … derivative lawsuits, following the board’s bait-and-switch scheme to shield itself from potential legal …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… made to vendor Process an Adjustment Voucher. See Section VII.3 AP Adjustment Vouchers / Refund of Appropriations . … Process as a Direct Journal Payment in SFS. See Section VII.2 Miscellaneous Receipts / Accounts Receivable Receipts . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendors