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Mission Statement and Performance Measures
… Purpose To determine whether the Dormitory Authority of the State of New York is achieving its performance … clients expressed concerns about the timeliness and cost of projects. With respect to debt issuances, 43 percent …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… and Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides support, … State. Local Districts annual claims submissions to OTDA for homeless housing was $2 billion or more for calendar years 2019 through 2022. Since 1996, the …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followState Agencies Bulletin No. 409
… of employment. The Payroll System will divide the annual salary by the number of days in the contract and pay the … an earnings change. These changes can be based on a new salary, new work percentage, leave date, or reinstatement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersOpinion 92-6
… for accuracy, would not have an interest prohibited by article 18 of the General Municipal Law if the highway … operated as a sole proprietorship. General Municipal Law, article 18 (§800 et seq .) contains provisions of law … without prior town board approval, subject to competitive bidding requirements (see 25 Opns St. Comp 1969, p 336; cf . …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 97-19
… of the insurance agency which was the successful bidder for the fire district's insurance business would have a … fire district business and that the firm was the agent for the fire district prior to the treasurer's election to office. For purposes of this opinion, we assume the treasurer owns 5% …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Oversight of the STEM Incentive Program
… STEM degree and agree to work in a STEM field in the State for five years after graduation. During the scope of our … Recipients must meet multiple eligibility requirements for the award, both before and after receiving it. Key … STEM field and maintaining residency in the State for five years after graduation. Recipients who fail to meet …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programDiNapoli: January Tax Collections Fall Short
… $58.9 billion, but were $367.3 million below the state’s latest estimates because of lower than expected Personal … collections from PIT were $467.6 million below the state’s latest Financial Plan projections but $301.4 million higher … of 1.9 percent from last year, and $59.5 million above the latest projections. Total tax collections through January …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortComptroller DiNapoli Releases School Audits
… manage the fund balance of the general fund. As a result, the district had unrestricted fund balance in the … (6.2 percent) of the following year’s appropriations as of June 30, 2014 and reserve fund balances that increased by … times and the odometer readings entered by employees. As a result, the district cannot properly account for how much …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… use policies, but they have not been revised for changes in technology since December 2006. The board has also not adopted policies and procedures for personal, private and sensitive information data … was not completed. As a result, the board paid more for the building than the appraised value. Islip Union Free …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Homeless Outreach Program at the Metro-North Railroad
… (New Haven and Fairfield). The presence of the homeless at Metro-North stations is a growing concern for Metro-North …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadXVI.3.K Interim Reporting – XVI. Financial Reporting
… Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, … of Revenues, Expenditures and Changes in Fund Balances, for the governmental funds only, on an interim basis. In … from cash to GAAP must be completed by department/division for certain State agencies and by function. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… of Rockland Justice Court to Offering a False Instrument for Filing in the Second Degree, in connection with a scheme … a false "Record of Activity" with the Town of Bethel for filing with the State Comptroller. Records of Activity … The information is used to calculate their service time for retirement benefits. An investigation of Gabriel’s …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Investment Board (SWIB). The State must also submit, for federal approval, a 4-year plan (Plan) that describes its … System, including a governance body that has been dormant for 5 years and a delay in approval of the guiding Plan for … gaps, and/or fragmentation in programs and services increases. The Department has not updated its Catalogue of …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesOversight of Select High-Technology Projects
To determine if Empire State Development ESD adequately monitors selected hightechnology hightech economic development programs and projects it oversees a
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… have also set aside nearly $13 million in a trust to pay for “other post-employment benefits” despite lacking the … funds and had approximately $2.4 million in reserves for no specific purpose. A 2009 audit of Orleans/Niagara … the districts and the public by including appropriations for the amounts the board intends to transfer in the proposed …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… New York state’s centralized guidance and oversight of agencies’ use of Artificial Intelligence (AI) is inadequate and creates a … the Office for the Aging (NYSOFA), the Department of Corrections and Community Supervision (DOCCS), the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksOpinion 2000-1
… of misconduct. This is in reply to your request for our opinion concerning the payment by a village of … As a rule, a municipality may not provide legal counsel for a municipal officer or employee who is charged with a … because the defense is considered additional remuneration for services rendered (see Corning , supra ; Security , supra …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Controls Over Equipment
… by the New York City Health and Hospitals Corporation Act of 1969. H+H, the largest public health care system in the … the remaining 75 items. According to FAM, these 18 items cost $144,828 and had a book value of $17,924 as of June 30, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentState Comptroller DiNapoli Releases Audits
… been issued. Department of Health: Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY … identified up to $8.7 million in improper payments for costs related to Medicare Part B deductibles and … amounts; overpayments totaling $2.3 million to providers for the Part B coinsurance on services Medicaid did not …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1DiNapoli Releases Review of First Quarter State Revenue Collections
… Total state tax collections through the first quarter of the state’s fiscal year 2014-15 were $1.3 billion higher than Division of the Budget (DOB) projections, largely reflecting growth in … cash position,”DiNapoli said. “The state’s sizable influx of one-time revenue from legal settlements also has …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collections