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Food Metrics Implementation (Follow-Up) (2018-F-23)
To determine the extent of implementation of the two recommendations included in our initial audit report, Food Metrics Implementation...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f23.pdfKinderwise Learning Associates, LLC: Compliance With the Reimbursable Cost Manual (2018-S-21)
To determine whether the costs reported by Kinderwise Learning Associates, LLC on its Consolidated Fiscal Reports were properly calculated...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s21.pdfKinderwise Learning Associates, LLC: Compliance With the Reimbursable Cost Manual (2018-S-21) 90-Day Response
To determine whether the costs reported by Kinderwise Learning Associates, LLC on its Consolidated Fiscal Reports were properly calculated...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s21-response.pdfLife Changes: Getting Your Affairs in Order and A Guide for Survivors
Information to help NYSLRS members collect and organize important papers and legal documents. A guide for survivors of NYSLRS members.
https://www.osc.ny.gov/files/retirement/publications/pdf/1874-getting-affairs-in-order-guide-for-survivors.pdfOversight of the STEM Incentive Program (2017-S-75)
To determine if the Higher Education Services Corporation is effectively monitoring the Science, Technology, Engineering, and Mathematics Incentive Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s75.pdfMetropolitan Transportation Authority – New York City Transit: Operational Training and Medical Assessments of Train Crews (2016-S-26) 90-Day Response
To determine whether the Metropolitan Transportation Authority’s New York City Transit established and implemented training and retraining programs for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s26-response.pdfMetropolitan Transportation Authority – New York City Transit: Operational Training and Medical Assessments of Train Crews (2016-S-26)
To determine whether the Metropolitan Transportation Authority’s New York City Transit established and implemented training and retraining programs for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s26.pdfAdvanced Therapeutic Concepts, Inc.: Compliance With the Reimbursable Cost Manual (2016-S-42) 90-Day Response
To determine whether the costs reported by Advanced Therapeutic Concepts, Inc. on its Consolidated Fiscal Reports were reasonable, necessary...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s42-response.pdfCurrent Trends in the New York City Economy - September 2004
Employment is increasing, commercial real estate markets are improving, and the residential real estate market is continuing to boom.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2005.pdfReview of New York City's Financial Plan of the Four Fiscal Years 2005 Through 2008 - July 2004
The economic outlook has improved as job gains have finally begun to accelerate along with the rest of economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2005.pdfElder Abuse Services, Training, and Coordination (2023-N-10)
To determine whether the New York City Department for the Aging effectively oversees the provision of elder abuse services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-23n10.pdfState Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… of Finance and Administration for NYU’s Metropolitan Center for Research on Equity and Transformation of Schools (the “Metro Center”) to divert approximately $3.5 million intended for … Education Department awarded NYU $23 million for the Metro Center to administer two New York State programs: the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mTown of New Hartford – Procurement (2017M-149)
… used competitive methods when procuring goods and services for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $14 million. Key Findings Town … did not consider the aggregate amount to be expended for storm water remediation projects that totaled $401,510 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149East Meredith Rural Fire District – Financial Activities (2021M-26)
Determine whether the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established adequate controls over cash receipts and disbursements
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Smithtown Fire District – Capital Project (2014M-231)
… a district corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square … Board approved a capital project funded with $2.8 million from the capital reserve fund without complying with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Opinion 90-47
… said to be broader than the duty to indemnify. 1982 Opns St Comp No. 82-243, p 303 and other prior opinions are superseded to the extent … may also be considered. 1982 Opns St Comp No. 82-243, p 303 and other prior opinions are superseded to the extent …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Selected Aspects of Discretionary Spending
… Purpose To determine whether discretionary spending by the New York State Energy Research … approximately $7 million of Authority spending that was discretionary in nature. Each public authority should have … formal policies and procedures specifying which types of discretionary costs are appropriate and dollar thresholds, as …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2DiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… 68, fraudulently designated herself as her sister’s sole beneficiary while her sister was on her deathbed. When her … her sister’s credentials to create an online retirement account designating herself as the sole beneficiary. Gutierrez received the entire death benefit of …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-staten-island-woman-pays-full-restitution-over-247k-after-cheating-brother-law-out-sistersDiNapoli: Former Esperance Fire Chief Charged With Stealing $10,000
… signatory authority and access to the Village of Esperance EMS account. He is alleged to have written two checks to himself from the EMS account totaling about $3,900. After the village …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-esperance-fire-chief-charged-stealing-10000Accounts Payable Advisory No. 22
… also facilitates Minority and Women Owned Business Entity (MWBE) reporting. Without this reference, MWBE spending will not be accurately captured in the New York … System. Therefore, Business Units’ quarterly and yearly MWBE utilization reporting will be understated and not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-number