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Drug Management and Disposal (2016-S-82)
To determine whether the Department of Environmental Conservation developed and implemented a public information program on the proper storage...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s82.pdfResponsible Contractor Policy Annual Report for 2025
For 2025, there was a total of $256,288,490 in qualifying contracts, of which 99.8% were awarded to Responsible Contractors.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/responsible-contractor-policy-annual-report-2025.pdfReview of the Enacted Budget: State Fiscal Year 2021-22
… for K-12 public school education is expected to grow by $1.4 billion annually, in addition to federal funding provided … and improve subsidies to low-income parents, and $1.6 billion in small business recovery grants and loans, … will be allowed for amounts less than $250 and more than $350. This credit is temporary, effective for tax years 2021 …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Opinion 91-25
… v Lupton , 282 App Div 1008, 125 NYS2d 672, affd 307 NY 770; Drahos v Village of Johnson City , 80 AD2d 106, 438 … 15 Opns St Comp No. 1959, p 421; Chalachan v City of Binghamton , 81 AD2d 973, 439 NYS2d 754, affd 55 NY2d 989, … 49 AD2d 1013, 375 NYS2d 500; see also Chalachan v City of Binghamton , supra ; Phaneuf , supra , [vacation and sick …
https://www.osc.ny.gov/legal-opinions/opinion-91-25New York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… DiNapoli also reported: The Governor’s proposed budget had assumed that statewide bonuses for the broader finance and … for the current fiscal year. The Executive budget had assumed that bonuses will increase by 3.3 percent in SFY …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallProtection of Managed Pollinators (Honey Bees)
… the Law also requires a permit from the Department or a certificate from the state of origin attesting that the honey …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesTown of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… $383,957, respectively. Key Findings Although the former Director properly accounted for some Department funds, she … with the Center’s operations. The day before the former Director officially retired, $21,526 of unsecured cash … would be remitted to the Town Comptroller. The former Director opened an unauthorized bank account in 2004 which …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Medicaid Program – Oversight of Managed Care Provider Networks
… (DOH) has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access to adequate in-network care. The audit covered the period from January 2023 through … Medicaid members receive their services through managed care. DOH is responsible for ensuring that managed care …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksCUNY Bulletin No. CU-738
… transactions using the deduction code 493, IUOE-30 PAC. IUOE, Local 30 will submit all transactions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-738-new-deduction-code-international-union-operating-engineersDiNapoli: Report Warns of Growing State Debt
… called for reforms to New York's use of debt, including voter approval of borrowing and better capital planning for … that prohibit the state from issuing debt without voter approval. However, the state has used various … billion, or 17 percent, from SFY 2007-08. $2.46 billion in voter-approved, General Obligation debt, representing 4 …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtDiNapoli Statement on the Election of John Flanagan as Leader of the New York State Senate
… by the public. I congratulate Senator Flanagan and stand ready to assist the Senate Majority Leader meet the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-statement-election-john-flanagan-leader-new-york-state-senateAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfSelected State Agencies’ Roles in Financial Literacy (2020-S-53) 180-Day Response OTDA
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings. We also ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s53-responseOTDA.pdfSelected State Agencies’ Roles in Financial Literacy (2020-S-53) 180-Day Response
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings. We also ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s53-response.DOS_.pdfManagement and Maintenance of Non-Revenue Service Vehicles (2020-S-31)
To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the non-revenue service vehicles receive scheduled preventive maintenance, are safeguarded, and are properly disposed ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s31.pdfEPI- Employment Recovery Is Slow for New Yorkers with Disabilities
People living with disabilities face unique daily challenges that can present barriers to employment. The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, and these rates have not declined as quickly in New York as they have nationally.
https://www.osc.ny.gov/files/reports/pdf/disabilities-employment-recovery.pdfEnacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdfJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfOversight of Horizon and Crossroads Juvenile Centers (2022-N-3)
To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n3.pdf