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Selected Aspects of the Migrant Education Program (Follow-Up) (2016-F-9), 90-Day Response
we have followed up on the actions taken by officials of the State Education Department to implement the recommendations contained in our audit report, Selected
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f9-response.pdfSelected Aspects of the Migrant Education Program (Follow-Up) (2016-F-9)
We have followed up on the actions taken by officials of the State Education Department to implement the recommendations contained in our audit report, Selected
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f9.pdfTuition Assistance Program: Audit of the State Financial Aid Program at LIM College (2015-T-2)
The objective of this audit was to determine whether LIM College (LIM) officials complied with the State Education Law and the Commissioner of Education’s Rules
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t2.pdfSelected Employee Travel Expenses (2012-S-136)
The audit at the College is part of a statewide initiative to determine whether the use of travel monies by selected government employees complies with rules
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s136.pdfStory Place Preschool, Inc. - Compliance With the Reimbursable Cost Manual (2015-S-69), 90-Day Response
We conducted an audit of the expenses submitted by Story Place Preschool, Inc. (Story Place) to the State Education Department (SED) for purposes of establishin
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s69-response.pdfStory Place Preschool, Inc. - Compliance With the Reimbursable Cost Manual (2015-S-69)
We conducted an audit of the expenses submitted by Story Place Preschool, Inc. (Story Place) to the State Education Department (SED) for purposes of establishin
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s69.pdfCollection and Use of Oil Spill Funds (Follow-Up) (2017-F-13)
To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds (2014-S-59).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f13.pdfAnnual Audit
The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fe
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-07-26-b.pdfExamination of Center for Economic Growth, Inc.
The objective of our examination was to determine if the Center for Economic Growth, Inc.’s (CEG) claims for grant funds and associated matching expenses, repor
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-08-14.pdfReview of the Four-Year Financial Plan for the City of New York - July 2003
The national recession in 2001 put an end to the spectacular growth in City tax collections that occurred during the late 1990s and into 2000.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2004.pdfComptroller’s Update: State Fiscal Year 2014-15 Revenue Trends through the Mid-Year, October 2014
The State ended the first half of State Fiscal Year 2014-15 in an improved cash position, due largely to unanticipated settlement revenues and tax receipts.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2014-15.pdfPrompt Payment Interest Report State Fiscal Year 2025-26, May 2026
For State Fiscal Year (SFY) 2025-26, agencies paid vendors $4,239,678 in interest primarily due to delays in encumbrance processing, agency backlog or agency processing delays.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2025-26.pdfNew York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… Christmas we should also reflect on the fact that we have so much to be thankful for. Stocking stuffers and gifts piled … Christmas we should also reflect on the fact that we have so much to be thankful for …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetingsDiNapoli: Financial Viability of OTBs in Jeopardy
… terminals (VLTs), five Native American casinos offering slot machines and table games, casinos in neighboring …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… in foreclosures means fewer people are losing their homes and our municipalities are seeing some relief from the … to mid-2014 when the statewide foreclosure caseload was near its peak. At that time, 18 counties had foreclosure …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Opinion 94-12
… maintain and operate, with the lessee's own funds, a building on the vacant land, subject to applicable zoning, building code or other similar requirements. This is in reply … at its own expense, to construct, maintain and operate a building on the property. Town Law, §176(14) authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Start Saving for Retirement
… you when your working days are done: Your NYSLRS pension is a defined benefit plan , also known as a traditional … for the rest of your life. Your Social Security benefit is another source of income to help support you in retirement. Your retirement savings is the third leg of the stool which can provide additional …
https://www.osc.ny.gov/retirement/members/saving-for-retirementOpinion 88-52
… the disclosure requirements of General Municipal Law, §803 prior to the sale. Article 18 of the General Municipal … of interests in contracts, General Municipal Law, §803 provides as follows: "1. Any municipal officer or … the listed officers and employees is required by section 803 to disclose his or her interest in accordance with that …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 91-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COMPTROLLER -- Powers and Duties (municipalities - scope of audit authority) MUNICIPALITIES -- Officers and Employees … Concerning the authority of the State Comptroller to obtain information relative to …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 92-12
Whether a disabled firefighter forfeits his or her entitlement to payments and benefits pursuant to General Municipal Law 207a upon becoming selfemployed or performing uncompensated services such as volunteer work
https://www.osc.ny.gov/legal-opinions/opinion-92-12