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Capital Program Revenue and Expenses
… Racing Association, Inc. received the appropriate amount of Video Lottery Terminal (VLT) revenues for its capital … poor financial condition. In September 2008, upon renewal of its exclusive franchise, NYRA entered into a bankruptcy … Agreement with New York State (Agreement), a percentage of Resorts’ VLT revenues (Net Win) are to be directed to NYRA …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Arthur Bruckner (Lawrence’s father); Allan Lebovitz; and Robert Thaler. From January 1, 2007 through June 8, 2011, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… the allowable U.S. General Services Administration and New York state dinner rates; An alleged ‘travel expense’ of $32,500 for a management software license; and Transportation expenses totaling $33,203, nearly …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsEDSS - Contract Reporter Exemption Request Help
… of documents will display on the “Attach” page. These are only suggestions because the "Justify" page may contain all …
https://www.osc.ny.gov/state-agencies/contracts/edss-contract-reporter-exemption-request-helpGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) were properly documented, program-related, and allowable pursuant to the State … recommendations and indicated that they will take certain steps to address them. Gingerbread officials, however, … we encourage Gingerbread officials to take the reasonable steps necessary to fully comply with the financial reporting …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-357
… bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit. Affected Employees: The … wages, for tax withholding purposes, and reflected on the 2025 Form W-2 (Wage and Tax Statement). Effective Dates: Effective as of paycheck dated November 5, 2025 (Administration). OSC Actions: OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-357-prepaid-legal-service-benefit-unified-court-system-ucsAccessibility for People With Disabilities (Follow-Up)
… included in our initial audit report , Accessibility for People With Disabilities (Report 2022-S-3 ). About the … and Historic Preservation (Parks) is responsible for the operation and stewardship of the State’s park system, … and enjoyable recreational and informational opportunities for all New York State residents and visitors. Title II of …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… Objective 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 ). About the Program …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteCity of Little Falls – Budget Review (B25-3-9)
… an independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 … the City is authorized to issue deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, its tentative budget for the next succeeding fiscal year. The tentative budget …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Comptroller DiNapoli Releases State Audits
… that funds are properly accounted for and payments are only made for appropriate business purposes. Tests showed …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsReporting of Billboard Income
… or for the late or inaccurate filing of an RPIE. Finance only began using penalties in September 2010, which resulted …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… through State Fiscal year (SFY) 2025 to help counties implement the provisions of the “Raise the Age” (RTA) law … in state prisons. “Under the Raise the Age law, counties implement the law locally and are reimbursed by the state for … through State Fiscal year SFY 2025 to help counties implement the provisions of the Raise the Age RTA law enacted …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawDiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… State Comptroller Thomas P. DiNapoli announced the sale of New York State General Obligation (GO) Bonds totaling $539.6 million through competitive sale. Despite recent market volatility, strong investor … Series 2025C Tax-Exempt Bonds. The net proceeds from the sale will finance projects authorized by voter-approved bond …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsState Comptroller DiNapoli Releases Municipal Audits
… and acquisition and disposition policies. Village of Penn Yan – Procurement (Yates County) Village officials did … accessibility at selected town facilities. City of North Tonawanda – Audit Follow-Up (Niagara County) The follow-up assessed the City of North Tonawanda’s progress, as of August 2024, in …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-13
… corporation. By its express terms, subdivision 6 applies only to purchases from the governmental entities listed …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Hebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… by SED to provide full-day and half-day Special Class (SC) and Special Class in an Integrated Setting (SCIS) … for the audited cost-based programs. In addition to the SC and SCIS programs, Hebrew Institute operated two other SED …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1128
… dated 9/8/11 - 3/28/12 .3333 In CSEA and transfers to a non CSEA BU No calc In a non CSEA BU and transfers to a CSEA BU .3333 Exceptions: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employeesOpinion 91-61
… such an approved plan. We have been asked whether town and village justice courts must collect the additional one … or village court shall be paid to the State Comptroller, and that "the additional one per centum of such bail moneys … as provided in subdivision three of this section, and shall be used to fund the alternatives to incarceration …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Opinion 95-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the provisions of Education Law 36045b as added by chapter 82 of the Laws of 1995 provide a grace period for submission of …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Riverhead Central School District – Financial Operations (2025M-64)
… them to monitor financial operations? Audit Period July 1, 2022 – April 30, 2024 Understanding the Audit Area The … the July 2022 reports were provided to the Board at the November 2022 meeting, three months later. While all 141 bank …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64