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Controls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… mission to: prevent homelessness when possible; provide temporary, emergency shelter when needed; and help … health and safety issues for residents and causing the temporary shutdown of facilities until they are habitable and … with a marked increase in capital investment for shelter improvement projects. DHS’ capital budget is mainly used to …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… up to $5,000 from their New York State taxable income. Married couples filing jointly can deduct up to $10,000 each year. New York’s 529 …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… costs. Hybrid Journal Entries contain both expenditure and revenue account codes and are submitted in the General Ledger … Funds, Special Revenue (General and Federal) and Debt Service Funds. When one agency incurs an expense for another … an expenditure in an operating fund and a revenue in an internal service fund Record a reduction of receipts and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two … in beginning in March 2013, with covered entities required to be in full compliance by December 2019. As of November … Open Data should provide ongoing “single-stop" access to publishable State data and make such data freely available …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… dissemination of publishable State data maintained by covered State entities (generally, those headed by … implementation was phased in beginning in March 2013, with covered entities required to be in full compliance by … formatting issues. However, Parks did not identify the total population of publishable State data that it maintains. …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… Purpose To determine the implementation status of the five … program provides a wide range of health care services to individuals who are economically disadvantaged and/or have … Medicaid program reimburses outpatient services according to the Ambulatory Patient Groups (APG) payment methodology, …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two … in beginning in March 2013, with covered entities required to be in full compliance by December 2019. As of March 2022, … Data. Open Data should provide ongoing “one-stop” access to publishable State data and make such data freely available …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… of Social Services (DSS), is the agency responsible for providing transitional housing and services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of the homeless shelters. In …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… The New York State Common Retirement Fund (Fund) has reached agreements with … net zero greenhouse gas emissions by 2040. New York State Common Retirement Fund The New York State Common Retirement Fund is one of the largest public pension … The New York State Common Retirement Fund Fund has reached agreements with four …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… dissemination of publishable State data maintained by covered State entities (generally, those headed by … implementation was phased in beginning in March 2013, with covered entities required to be in full compliance by … order were not fully addressed. OGS did not identify the total population of publishable State data that it maintains. …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followComptroller DiNapoli Releases State Audits
… With the Reimbursable Cost Manual (2014-S-75) For the year ended Dec. 31, 2013, auditors identified $6,634 in costs … For the year ended Dec 31 2013 auditors identified $6634 in costs …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… Objective To determine the extent of implementation of the five … comprehensive plan for affordable and supportive housing to ensure all New Yorkers have access to safe and secure housing. As part of this plan, ESSHI’s … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… dissemination of publishable State data maintained by covered State entities (generally, those headed by … implementation was phased in beginning in March 2013, with covered entities required to be in full compliance by … to Open Data. However, the Department did not identify the total population of publishable State data that it maintains. …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… Objective To assess the extent of implementation of the two … health benefits plan for NYSHIP, providing coverage to about 1.1 million members. NYSHIP offers several … member and their spouse/domestic partner are both eligible to enroll in NYSHIP, only one may elect Family coverage (the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followOpinion 92-15
… proceeding and not provided a full and fair opportunity to contest issues in that proceeding]; Barson v Regan , ___ AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-15DiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… Comptroller Thomas P. DiNapoli. New York ranked 46th in the nation in its balance of payments between the amount it … equity for New Yorkers. Our Congressional delegation has pushed hard over the years to increase New York’s slice of the pie and these continued efforts should be encouraged.” In federal fiscal year 2013, …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonOswego City School District - Separation Payments (2021M-194)
… report - pdf] Audit Objective Determine whether Oswego City School District (District) officials calculated … Determine whether Oswego City School District District officials calculated separation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … purpose, the "tax levying body" in a county is the county board of supervisors (Real Property Tax Law, §§550[5], 900). County … authorizes to perform duties in connection with correction of errors on tax rolls …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Efficiency of Warehouse Space (Follow-Up)
… Objective To determine the extent of implementation, as of April 2022, … and Government Efficiency (SAGE) Commission was formed to streamline State government operations by eliminating … Consolidation Initiative (Initiative) was implemented to achieve cost savings through the consolidation of …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… New York City Comptroller Scott M. Stringer today called on the Securities and Exchange Commission to compel fossil fuel industry companies — by enforcement or … — to enhance disclosure of the material risks climate change poses to their business and what steps they are taking …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industry