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XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… costs and also additional charges to place a fixed asset in its intended location and condition for use (i.e., freight … legal claims directly attributable to asset acquisition). In the case of land, ancillary costs should also be included, … and leveling), and the demolition of unwanted structures. In addition, costs of buildings and improvements other than …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsComptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… intended for public services and capital improvements in New York City, was sentenced to one to three years in state prison. A multi-agency investigation, including NYC … agencies, exposed the theft of approximately $300,000 in public funds provided by New York State, the New York City …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveOpen Educational Resources
… and whether the OER initiatives adequately engaged faculty in the redesign of courses using OER. Our audit covered the … graduate, and professional schools. The annual tuition in 2023 for a New York State resident pursuing a bachelor’s … any teaching, learning, and research materials that are in the public domain or are under copyright but have been …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesOversight of the Nourish New York Program
… the Program The COVID-19 pandemic revealed weaknesses in the State’s food supply system and caused serious economic … residents. Nourish NY was developed as a temporary program in May 2020 in response to disrupted food supply chains during the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programAbout the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and … sought-out trainer and technical assistance resource for local government officials throughout the State. He has … Award and has been recognized on multiple occasions by OSC for his exemplary management and leadership. William D. …
https://www.osc.ny.gov/local-government/academy/about-academyState Comptroller DiNapoli Releases Audits
… processes, inaccuracies in data reported on NYCEM’s HMP website, lack of evidence that NYCEM conducted formal …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract & Payment Actions for January 2015
… to added transparency via his Open Book New York website. Significant Transactions for January 2015: Major … services. Office of Temporary and Disability Assistance $26 million in federal Home Energy Assistance Program (HEAP) … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-state-contract-payment-actions-january-2015DiNapoli Announces State Contract & Payment Actions for October 2014
… to added transparency via his Open Book New York website. Highlights for October 2014: Major Contracts … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014DiNapoli Announces State Contract & Payment Actions for February 2015
… bridge scour in Hempstead and Islip. $24 million with El Sol Contracting - ES II Enterprises JV for bridge … visit Open Book New York , http://www.openbooknewyork.com/ the easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-state-contract-payment-actions-february-2015DiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… The Metropolitan Transportation Authority (MTA) has two years to bring back riders and rebuild fare revenue before federal relief aid runs out, … that time, it must develop plans to cover budget gaps that start at $2.5 billion in 2025 and grow in the outyears, …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenDiNapoli: Audit Identifies Improvements Needed by NYC DOB to Help Ensure Building Owners Achieve Climate Mobilization Act Goals
… their service provider. DOB’s service provider maintains a website that includes a sustainability map, allowing users to … meeting 2024 requirements are highlighted in red on the website. Auditors selected a sample of 46 buildings with … reliability of the data found on their service provider’s website, but did not explain why they allowed the posting of …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-audit-identifies-improvements-needed-nyc-dob-help-ensure-building-owners-achieve-climateX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… business relationship is anticipated must be added to the SFS Vendor File as a regular vendor. In the majority … agencies doing business with the vendor are responsible to initiate the vendor add process in the Statewide Vendor … foreign vendors (see Section 3.B - Add a Foreign Vendor to the Statewide Vendor File of this Chapter for more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationNYC Schools Underreporting Bullying and Harassment
… by New York State Comptroller Thomas P. DiNapoli found the NYC Department of Education (DoE) was not doing enough to report incidents of bullying, … would be more effective." “It is our duty to ensure that NYC schools are safe spaces for all students to learn and …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentDiNapoli: One in Ten New York Households Suffer From Food Insecurity
… in ten, or about 800,000, New York households experienced food insecurity at some point between 2019-21, according to a … The report found that the number of households facing food insecurity declined during the COVID-19 pandemic due to federal relief programs and the expansion of federal food assistance programs. DiNapoli raised the concern that …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityOversight of Registered Apprenticeship Programs
… Objective To determine whether the Department of Labor (DOL) is providing adequate oversight of registered apprenticeship programs (Programs). The audit … workers and businesses in New York State. As part of fulfilling its mission, DOL oversees registered … To determine whether the Department of Labor DOL is providing adequate oversight of registered …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsFinancial Oversight of the Advantage After School Program
… Background New York State created the Advantage After School Program (Program) in 2000 to provide high-quality youth development opportunities to school-age … of Children and Family Services/Office of Mental Health/ Department of Health: Cost Reporting of …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programState Comptroller DiNapoli Releases State Audits
… contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases State Audits
… contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… today his auditors found a total of $11.7 million in costs that should be recouped after examining eight … office identified fraud and improper use of taxpayer funds in a series of audits that led to legislative changes that … the services they were promised.” Since taking office in 2007, DiNapoli has completed 126 audits of preschool and …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsState Contract and Payment Actions in February
… Office of the State Comptroller approved 1,465 contracts for state agencies and public authorities valued at $1.4 … payments valued at more than $23.1 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2022/03/state-contract-and-payment-actions-february