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Controls Over Selected Expenditures (2017-S-72)
To determine if the Office of Victim Services' internal controls ensure that expenditures are made only to eligible victims and for eligible victim services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s72.pdfControls Over Selected Expenditures (2017-S-72) 90-Day Response
To determine if the Office of Victim Services' internal controls ensure that expenditures are made only to eligible victims and for eligible victim services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s72-response.pdfState Contracts by the Numbers, Calendar Year 2013
For the most recent calendar year, OSC received and acted on 22,794 transactions. The average time from submission to final sign-off was 11.2 days.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/state-contracts-by-numbers-2013.pdfFacilities Planning Bureau Project Review (2018-S-2)
To determine if the State Education Department’s Facilities Planning Bureau completes its review of projects in a timely manner and, if not, what the impacts...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s2.pdfSelected Controls Over the Property Tax Assessment Process (2015-N-1), 90-Day Response
To determine if the New York City Department of Finance has sufficient controls to ensure the accurate determination of property tax valuations and assessments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15n1-response.pdfSelected Controls Over the Property Tax Assessment Process (2015-N-1)
To determine if the New York City Department of Finance has sufficient controls to ensure the accurate determination of property tax valuations and assessments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15n1.pdfCentral Office - Controls Over Bank Accounts (2015-S-94) 90-Day Response
To determine whether officials of the City University of New York’s Central Office adequately ensured that all bank accounts were authorized and only used...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-15s94-response.pdfCentral Office - Controls Over Bank Accounts (2015-S-94)
To determine whether officials of the City University of New York’s Central Office adequately ensured that all bank accounts were authorized and only used...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/15s94.pdfNew York's Tax Check-Off Funds - Good Intentions on Hold, January 2014
Tax “check-off” programs provide a means for taxpayers to make voluntary contributions for various causes as part of their federal and State income tax filings.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-tax-check-off-funds-2014.pdfPersonal Income Tax
The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for paymen
https://www.osc.ny.gov/files/local-government/audits/pdf/bse-2018-07-06.pdfReport on the State Fiscal Year 2012-13 Executive Budget, February 2012
The State Comptroller annually examines the Executive Budget proposal and the Enacted Budget, as well as issues monthly reports on the State’s cash position.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2012-13.pdfReview of the Financial Plan of the City of New York - July 2006
New York City’s economy has remained strong in the first half of calendar year 2006 despite higher energy prices and gradually rising interest rates.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2007.pdfDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… more, which could lead to less reliable service or higher fares and tolls.” While the short-term outlook for the MTA’s … 2018 and $224 million in 2019 despite its plans to raise fares and tolls by 4 percent in both 2017 and 2019. The MTA … period. In response, the MTA cut services and raised fares and tolls by 10 percent, and the state raised dedicated …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallOpinion 88-25
… may limit the use of the facilities in the district to property owners and inhabitants of the district, or to … With regard to whether a park district must treat non-resident property owners of the district in the same manner … may limit the use of the facilities in the district to property owners and inhabitants of the district or to …
https://www.osc.ny.gov/legal-opinions/opinion-88-25New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… the Orange County Sheriff’s Office, and the Orange County White Collar Crimes Taskforce. They were assisted in the … with the District Attorney’s Office and the Orange County White Collar Crimes Taskforce on this important … to partner with my office, and the other members of the White Collar Taskforce for their dedication to investigate …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsMonitoring of Homeless Data
To determine if the Office of Temporary and Disability Assistance OTDA monitors data on the States homeless population to better understand the nature and scope of homelessness across the State and to determine if OTDAs programs are using all available data to best address the needs of those
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataSUNY Bulletin No. SU-340
… title changes and reallocations of Teaching and Research Center Nurse titles approved by the Division of the Budget … Employees occupying an approved Teaching and Research Center Nurse title at the SUNY Hospitals on or after the … title changes and reallocations for Teaching and Research Center Nurse titles included on the attached SUNY Teaching …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-340-reallocation-suny-teaching-and-research-center-nurseOpinion 94-1
… 99, 468 NYS2d 596). The intent to pre-empt need not be express, but may be implied from a declaration of State …
https://www.osc.ny.gov/legal-opinions/opinion-94-1DiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… While pension costs are pre-funded and invested to help pay for these future benefits, most governments, including … for retiree health insurance and instead fund it on a “pay-as-you-go” basis or out of pocket. The funding mechanism … that allow public employers to set aside money today to pay for these benefits,” DiNapoli said. “The numbers are …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careOpinion 90-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a town may reimburse a former town superintendent of highways for legal expenses incurred in defending a lawsuit brought against the town and the superintendent in both his individual and …
https://www.osc.ny.gov/legal-opinions/opinion-90-47