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Roadmap for State Debt Reform
State debt levels and processes have been debated in New York for many years. New York’s high and growing debt burden and its impact on taxpayers have been points of concern for the State’s budget practices.
https://www.osc.ny.gov/files/reports/pdf/roadmap-for-state-debt-reform.pdfDespite Progress, Pay Gap for Women Persists, March 2022
In 2020, women earned 83 cents to every dollar earned by men, a wage gap of more than $10,435 based on median earnings for men and women who worked full-time, as reported by the U.S. Census Bureau.
https://www.osc.ny.gov/files/reports/pdf/despite-progress-pay-gap-for-women-persists.pdfThe New York State Dedicated Highway and Bridge Trust Fund: At a Crossroads
The creation of the Dedicated Highway and Bridge Trust Fund in 1991 reflected a recognition that critical transportation infrastructure should be funded on a consistent, reliable basis by investing resources today for the long-term good of the State.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-dedicated-highway-and-bridge-trust-fund-crossroads.pdfNew York’s Economy and Finances in the COVID-19 Era
… benefit for claimants which expired at the end of July. The two newly established federal programs, Pandemic … challenges small businesses are facing during the COVID-19 pandemic. The Office of the State Comptroller has previously reported in July , August , and September on how small businesses in New …
https://www.osc.ny.gov/reports/covid-19-december-2-2020DiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… progress in making high-speed connections available to New Yorkers, ranking second in the U.S. in the percentage of … clear during the COVID-19 pandemic when millions of New Yorkers turned their homes into schools and workplaces,” … significant steps to make broadband available to most New Yorkers, but there is still a digital divide in rural …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan … Vehicles and On-Rail Equipment (Follow-Up) (2024-F-17) The Metropolitan Transportation Authority’s (MTA) Long Island … through secure messaging, did not adequately capture all the risks to incarcerated individuals and others through …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… ID Vendor Name 1000005959 National Grid – Keyspan - Non Utility 1100010053 National Grid Corporate Account - Non Utility 1000056251 Keyspan - Glenwood Energy Center LLC … Business Units may make payments to National Grid for both utility and non-utility services. Consistent with Section 5.B …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… Purpose To assess the extent of implementation, as of January 10, 2013, of the 57 recommendations included in our series of 15 audits … were partially implemented, and 12 were not implemented at all. Only six entities implemented every recommendation. … To assess the extent of implementation as of January 10 2013 of the 57 …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationInmate Sentence Calculation and Release Practices
… Purpose To determine whether the Department of Corrections and Community Supervision … calculation of sentence times in accordance with all laws and regulations. The audit covered the period … of 60 inmates found proper procedures were followed in all the cases selected, and the sentences were accurately …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesState Comptroller DiNapoli Releases Municipal Audits
… Employees were using one computer account to process parking decals and not retaining information related to … providers that were reviewed. Village of Sleepy Hollow – Parking Ticket Collections (Westchester County) The clerks deposited …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Oil Spill Fund Agreement With St. Lawrence County
… an agreement between the New York Environmental Protection and Spill Compensation Fund (Oil Spill Fund) and St. Lawrence County to convert the site of an abandoned … green space with access to the Grasse River. The county and village have entered into a separate agreement as part of …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-announces-oil-spill-fund-agreement-st-lawrence-countySecurity Self-Assessment: Questions – Information Technology Governance
… Technology Governance: Security Self-Assessment Questions A fillable form is available for download and completion … service to be provided by the vendor and specific remedies if those requirements are not met? Yes No N/A … the logs? 10c Has intrusion detection been automated using modern antivirus software, a firewall(s) or a dedicated …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… 2024 calendar years, primarily due to an increase in video lottery terminal and hotel revenues. For the calendar …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementState Comptroller DiNapoli Releases Municipal & School Audits
… membership. Lastly, the treasurer did not file the annual form 990 with the Internal Revenue Service, putting the …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Review of the Financial Plan of the City of New York, August 2023
While May marked the end of the public health emergency in the United States, New York City continues to face the residual effects of the pandemic and the many unanticipated consequences on its finances, operations and economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2024.pdfWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-22)
To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s22.pdfNew York’s Stubbornly High Rates of Chronic Absenteeism
The classroom disruptions caused by the pandemic have had a lingering negative impact on New York’s students. As schools transitioned back to in-person instruction, chronic absenteeism rates increased sharply and have remained high, especially among vulnerable student populations.
https://www.osc.ny.gov/files/reports/pdf/missing-school-ny-chronic-absenteeism.pdfLittle Meadows Early Childhood Center, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-4)
o determine whether the costs reported by Little Meadows Early Childhood Center, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s4.pdfEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual (2021-S-21)
To determine whether the costs reported by Empowering Minds Therapy Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s21.pdfBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-20) 30-Day Response
To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manua
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s20-response.pdf