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The Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-57)
To determine whether the costs submitted by The Kelberman Center, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s57.pdfState Fiscal Year 2020-21 Enacted Budget: Budgeting in a Time of Crisis - April 2020
The fiscal impacts of the COVID-19 pandemic will be with us for some time. Significant losses of State tax revenues are likely to extend into State Fiscal Year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2020-21.pdfSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdfForm W-4P Withholding Certificate for Pension or Annuity Payments (RS4531)
To update your federal tax withholding, which is the amount of federal income tax withheld from your monthly pension payment, NYSLRS retirees and beneficiaries use Form W-4P (RS4531).
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4531.pdfFood Safety Monitoring (Follow-Up) (2015-F-10)
The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our initial audit report (2013-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f10.pdfTown of Horseheads – Information Technology (2025M-109)
Did Town of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/horseheads-town-2025-109.pdfDiNapoli: City of Troy's Finances in Precarious Position
… because of poor budgeting, the overuse of rainy day funds to finance day-to-day operations and insufficient funding for capital costs, according to an audit released today by State Comptroller Thomas P. … because of poor budgeting the overuse of rainy day funds to finance daytoday operations and insufficient funding for …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionDiNapoli: Local Sales Tax Revenue Growing Slowly
… in New York state grew by $177 million, or 2.4 percent, for the first half of 2014 compared to the same period in … growing by 4.8 percent, or $152 million. This accounted for nearly 90 percent of local sales tax growth in the state … number of tax rate increases, growth in sales tax revenue for the North Country (7.6 percent) topped all regions of the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… to delays and higher costs, according to an audit released today by State Comptroller Thomas P. DiNapoli. Many of the … to delays and higher costs according to an audit released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysDiNapoli: Wall Street Bonuses Slip From 2006 Record
… in the securities industry during the second half of 2007 are a fairly clear indicator that tax collections, … than the record $33.9 billion in 2006. The average bonus of $180,420 in 2007 dipped 4.7 percent from 2006, reflecting … Wall Street added 9,600 jobs during the first 11 months of 2007, a 5.4 percent increase. Actual bonuses vary by …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… post-pandemic including child care deserts, low wages and high prices that are putting a financial strain on families statewide, according to a new report released by … well below the state’s median, making it hard to attract and retain the workforce needed to provide services. An …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsOversight of Juvenile Detention Facilities (Outside New York City)
… Regulations require youth to have a health assessment upon admission and individualized de-escalation plans. Further, … the 108 restraint incidents, 22 (20%) were missing certain forms or signatures. Of the 227 employees whose training …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… To determine whether the New York City Department of Social Services is administering the City Fighting … and Eviction Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby … Department of Homeless Services shelter residents in securing permanent housing. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsDiNapoli: Former Riverside Village Clerk Pleads Guilty in $50,000 Theft
… Former Riverside clerk-treasurer Kristina Johnson will do jail time and pay $50,000 in restitution after admitting … Former Riverside clerktreasurer Kristina Johnson will do jail time and pay $50000 in restitution after admitting …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-riverside-village-clerk-pleads-guilty-50000-theftDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… to component school districts; Ensure funding of reserves is transparent to the districts and the public by including … disputed some of the audit findings. Their full response is included in the final audit report, which can be read by …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… risks to the public’s health and safety have languished in the state’s Brownfield Cleanup Program (BCP), according to an audit released today by New … abandoned properties back to productive use, but delays in remediating properties may allow contaminants to spread, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programOpinion 90-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (establishment of position of deputy town … Whether a town board of a town which has established a police department and has appointed the town supervisor as … commissioner pursuant to Town Law 150 may appoint a deputy police commissioner to act in the absence or inability of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 88-53
… in determining "final average salary" for purposes of all retirement or pension plans to which the State or its … paid in anticipation of retirement", intended to exclude all payments that are paid or payable only during the final …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 89-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Law, §408-a provides that every officer, board or agency of a county shall let all purchase contracts to the lowest …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Opinion 88-64
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and … and dental benefits to its employees by participating in a self-insured plan operated jointly by the city for which …
https://www.osc.ny.gov/legal-opinions/opinion-88-64