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Inventory Controls
To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s17.pdfCentral New York Regional Market Authority – Financial Condition (2024-18)
Determine whether the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future capital and operational needs.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/central-new-york-regional-market-authority-2024-18.pdfVillage of Clayton – Claims Auditing (2021M-81)
Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clayton-2021-81.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.pdfControls Over Cash Advance Accounts (2014-S-65), 90-Day Response
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65-response.pdfControls Over Cash Advance Accounts (2014-S-65)
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65.pdfDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement … New York State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsOpinion 92-56
… or public policy (see Susquehanna Valley Teachers School District v Susquehanna Valley Association , 37 NY2d 614, 376 … NYS2d 427; Syracuse Teachers Ass'n v Board of Education , 35 NY2d 743, 361 NY2d 912). As a general principle, it has … the employee (see Board of Education of Union Free School District No. 3 of the Town of Huntington , v Associated …
https://www.osc.ny.gov/legal-opinions/opinion-92-56DiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… Arrests Follow Joint Investigation Between the State … on company headquarters. These are the first round of arrests. The investigation is continuing. Mtui and Kaiza were …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeComptroller DiNapoli Releases State Audits
… during the audit period for the transactions tested. There is not a high risk that a significant number of students …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsDiNapoli: State Agency Overtime Pay Rose to a Record $716 Million Last Year
OOvertime pay at state agencies jumped for the sixth straight year to a record $716 million in 2015 up nearly $55 million from the year before according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-state-agency-overtime-pay-rose-record-716-million-last-yearDiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… Program were arrested for engaging in several schemes to defraud the program following a joint investigation. Jason … Law §496.03). “Cecile, DeCarlo and Murray were supposed to help the students of Syracuse graduate from high school,” … occurred. My office will not relent in its commitment to rooting out corruption. Thanks to District Attorney …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… straw donations and stealing thousands of dollars in New York City public matching funds during Alvarez's … 2013 run for Council. The felony complaint filed today in New York County Supreme Court charges Alvarez with Offering a False Instrument for Filing in the First Degree, a class E felony, and Grand Larceny in …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
The City Council of Mount Vernon did not have adequate financial information for the effective management and fiscal oversight of city operations because officials failed to file annual financial reports provide interim financial reports and issue audited statements
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… the Auburn Industrial Development Authority (AIDA) Board and officials properly approve and monitor projects? Audit Period January 1, 2023 – February … Board (Board) is responsible for the general management and control of AIDA, including project approval and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalOther Bulletin No. 16
… MC DRP Repayment Agency Action - Determining Repayment Amount OSC has created LOCKED_QUERY_47 (SSG_DRP_Repay) in PS Query to assist agencies in identifying the total amount of unpaid deficit reduction plan monies that … Emplid. The query results will provide the calendar year total for the 2012-2013 SCF Deficit Reduction Plan earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-16-repayment-compensation-taken-2012-2013-deficit-reductionOpinion 89-27
Whether a noncharter county may by resolution provide that county supervisors who take office after a certain date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office prior to such date
https://www.osc.ny.gov/legal-opinions/opinion-89-27XIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… reimbursements for mileage are not taxable to the employee. Reimbursements above these allowances are taxable to the employee. Standard Mileage Rates The following resources … Vehicle Standard Rate Motorcycle Mileage Rate January 1, 2026 0.725 0.705 January 1, 2025 0.700 0.680 January 1, 2024 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesXIII.8 Overview – XIII. Employee Expense Reimbursement
… to travel reimbursements, employees can be reimbursed for other expenses according to collective bargaining … The following contains examples of some of the expenses for which employees may be reimbursed. Professional Dues and Publication To be eligible for payment, the membership must be directly related to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewComptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… for the Town of Erin, in a public corruption case involving the alleged theft of more than $50,000 in … Glavin of the Public Integrity Bureau is prosecuting the case, with support from Deputy Bureau Chief Stacy Aronowitz, … Superintendent for the Town of Erin in a public corruption case involving the alleged theft of more than $50000 in goods …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-public