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Westchester County Chapter NYSARC, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-27) 180-Day Response
To determine whether the costs reported by Westchester County Chapter NYSARC, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s27-response.pdfWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-27)
To determine whether the costs reported by Westchester County Chapter NYSARC, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s27.pdfControls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfOversight of Telemental Health Services (2020-S-16)
To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health activities are conducted in accordance with applicable laws and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s16.pdfOversight of Pupil Transportation Services (2019-S-49) 180-Day Response
compliance with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring school districts’ compliance with school bus monitor and attendant qualifications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1) 90-Day Response
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1)
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1.pdfElection Form for 20 Year Retirement Plan Section 384-d (PF5117)
To elect membership under Section 384-d (if an employer has adopted it), which permits retirement after 20 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5117.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5117.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up) 30-Day Response
To assess the extent of implementation of the nine recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Report 2020-N-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f16-response.pdfPrivacy and Security of Student Data (2023-N-6)
To determine if the New York City Public Schools (NYCPS) consistently followed all laws and regulations regarding the privacy and security of students’ data. The audit covered the period from March 2020 through September 2025.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-23n6.pdfState Comptroller Thomas P. DiNapoli Statement on Mayor de Blasio's State of the City Address
… "Mayor de Blasio has managed the city’s finances responsibly and … challenging times and New Yorkers need leaders like Mayor de Blasio." … Mayor de Blasio has managed the citys finances responsibly and …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-mayor-de-blasios-state-city-addressPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… State Comptroller Thomas P. DiNapoli toured Silver Meadows Farm in Wyoming County to help highlight New York's agriculture industry. The family-owned farm is located on 750 acres in Silver Springs and produces … State Comptroller Thomas P DiNapoli toured Silver Meadows Farm in Wyoming County to help highlight New Yorks …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… appropriation process, including billions of dollars in financial settlements. "Extraordinary financial … help New York end the fiscal year with its largest balance in years," DiNapoli said. "The Executive Budget continues … this positive momentum by boosting reserves, investing in infrastructure and easing the property tax burden. …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionNew York State Comptroller Thomas P. DiNapoli Gives Best Wishes For New Year, 01/01/15
… and an opportunity for positive change, which will mean a better New York for us all. I wish all New Yorkers a …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-thomas-p-dinapoli-gives-best-wishes-new-year-010115Opinion 88-11
… This is in reply to your inquiry regarding a proposed sale of real property which was conveyed to a village by a … determined to be "unneeded". You ask whether the proposed sale of this property to a local incorporated volunteer fire … no statutory mandate that such property be sold at public sale or that such a sale be subject to referendum. …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Opinion 2009-2
… State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the threshold for when the … . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the threshold was to … the Town Law § 209-q. The legislative history of L 1974, ch 512, which amended Town Law § 209-q (13) to add the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Viewing Your GASB Report – Governmental Accounting Standards Board
… provides the information you need to comply with Statement No. 68 . Sign in to Retirement Online. From Account Homepage, … Governmental Accounting Standards Board GASB Statement No 68 employers can view their GASB report in Retirement …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportOpinion 91-19
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); … gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire … VIII, §1. Therefore, there is no express constitutional bar to a fire district making a gift to a fire company. Even …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 90-52
… that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (publication of minutes of … (publication of State Comptroller's report of examination) TOWN CLERK -- Powers and Duties (required contents of … Whether the town clerk is required by law to record the names of all …
https://www.osc.ny.gov/legal-opinions/opinion-90-52