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DiNapoli Releases August State Cash Report
… tax payments due in September will provide a better picture of the state’s revenue outlook for the remainder of …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-august-state-cash-reportReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… has adequate procedures in place to accurately capture the Title V Operating Permit Program’s (Program) revenues, … collected pursuant to administration of Article 72, Title 3 of the Environmental Conservation Law (Law) were … Protection Agency established the Program under Title V of the federal Clean Air Act Amendments of 1990 …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceNew York City Budget Balanced But Economic Risks Have Grown
… bringing employment to a record level of 4.55 million in 2018 and reducing the annual unemployment rate to 4.1 … has continued this year and the unemployment rate remains near its record low. The city is on track to add 94,400 jobs … benefits (OPEBs) exceeded $98 billion at the end of FY 2018, an increase of $10 billion in one year. The annual …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownMaintenance and Inspection of Event Recorder Units
… and inspection policy, as detailed below: Train car inspections were not always done timely. We determined … after the federal guidance was issued. However, for this car class, the ERU’s memory capacity is not up to industry … Transit did not have the required number of spares for two car classes based on its own standard. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsSteuben County – Safeguarding Computerized Data (2025M-96)
… review. 1 County officials include the Legislature, County Manager, County Clerk, Commissioner of Finance, Personnel …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the New York Institute for Special Education (Institute) on its … ended June 30, 2019. About the Program The Institute is a New York City-based not-for-profit organization authorized by … 123 students in the SED preschool cost-based program. The New York City Department of Education refers students to the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Component and noncomponent districts 1 are eligible for BOCES aid on certain expenditures and services (less … aid ratio. The BOCES received aid totaling $46.9 million for its 23 component districts for the 2023-24 claim year. Refer to Appendix B for details … officials properly claimed BOCES aid totaling $38 million for administrative expenditures officials claimed excess …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22DiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… Joseph Stanzione, and New York State Police Superintendent Steven G. James announced. As part of their plea agreement, they will pay full restitution. … total of $5,050.16 in paper pension checks made payable to Steven Tuomey’s father were cashed after the father’s death. …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsPhysical Accessibility to Programs and Services (2025-MS-1)
… adults in the United States have some type of disability and more than one in 10 have a mobility disability with … stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by the year 2030, approximately 71.5 million baby boomers will be over age 65 and will need services and surroundings that meet their …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1Train On-Time Performance
… lines and three shuttles. Sometimes, a subway train is canceled (i.e., does not depart from the terminal, … time), or is abandoned en route (i.e., skips any scheduled station stops or fails to operate on its scheduled route in … Transit’s Department of Subways (Subways) considers a train on time when it is not canceled or abandoned en route, …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… the undeliverable addresses. For toll payers to be treated fairly, they must be notified of the amount of payment due to …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsDiNapoli Calls for Reforms to State Fiscal Practices
… problems and improve New York’s fiscal practices. Adoption of the reforms I am proposing would help put our state’s … a stronger path forward.” DiNapoli’s comprehensive package of reforms would significantly improve budget practices and … main areas, including spending accountability, adequacy of reserves, appropriate use of debt, and capital planning …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… included in our initial audit report, Oversight and Enforcement of the Rechargeable Battery Law (Report … Every year in the United States, millions of single-use and rechargeable batteries are bought, used, and recycled or disposed of in the trash. The increased …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followCity of Yonkers – Budget Review (B23-6-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to determine whether the significant … 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5DiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… An audit released today by New York State Comptroller Thomas P. DiNapoli found … An audit released today by Comptroller DiNapoli found the states Office of …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents … The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) … agents for management services, which must be approved in writing by HPD. The managing agents of Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsXI.2.A Thresholds – XI. Procurement and Contract Management
… This Section provides a summary of the Office of the State Comptroller’s (OSC) approval thresholds (State … contracts entered into by State agencies and the Office of General Services (OGS): State Agency contracts over … This Section provides a summary of the Office of the State Comptrollers OSC prior approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Education Itinerant Teacher (SEIT) services to children with disabilities who are between the ages of 3 and 5 years. … building space, and teaching and administrative staff with another proprietary institution, Feigi Taub Halberstam … $1,588,037 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualLocal Sales Tax Collections up 10.2% in Third Quarter of 2022
… business travel remains well below pre-pandemic levels. Broadway attendance continues to grow, rising above 90% of …
https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022DiNapoli Issues Report on Public-Private Partnerships
… P3 projects elsewhere in the country. “New York’s aging infrastructure needs to be rebuilt and repaired but the … options. In January 2011, DiNapoli issued his first report on the role that public-private partnerships might play in … P3s could be costly, and that long term agreements could impact the public for decades. In other states, poorly …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnerships