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Internal Controls Over Selected Financial Operations (2018-S-66) 180-Day Response
To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls over selected financial operations to provide reasonable assurance that State assets are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s66-response1.pdfApplication for Refund of Excess Contributions (RS5195)
To apply for the refund of excess member contributions, NYSLRS Tier 1 & 2 members (and Tier 3 & 5 Police and Fire Retirement System members who are non-contributory), who voluntarily contribute, use form RS5195.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5195.pdfState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… Plans (FASPs) for each foster child that help support case assessment by determining if the needs of the children … instituted a new oversight structure in which day-to-day case management was delegated to the non-profit agencies. … 92 of the 352 progress notes for the first 90 days (26 percent) and 151 of the 732 progress notes (21 percent) …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenIntroduction to IT Governance – Information Technology Governance
… against local governments and schools. Although no single practice or policy on its own can adequately safeguard your IT … … Although no single practice or policy on its own can adequately safeguard …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceOpinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … A "general law" is defined, in pertinent part, as a state statute which in terms and in effect applies alike to …
https://www.osc.ny.gov/legal-opinions/opinion-93-10DiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… New York State Comptroller Thomas P. DiNapoli today issued a reminder to New Yorkers that not only are contributions to New York's 529 …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally accepted accounting principles (GAAP) for governments as prescribed by the Governmental Accounting … Standards Board (GASB) which is the standard-setting body for establishing governmental accounting and financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following … with advance account funds prior to transfer to the state treasury. In addition, the same person signs checks, … reimbursements for 65 travel advances in 2012-13. Empire State Development Corporation (ESDC), Selected Personal …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsMonitoring of Construction Management
… Office’s minority- and women-owned business enterprise (MWBE) participation goals. Between April 1, 2015 and March … (WBE) and claimed credits toward each of their contracts’ MWBE goals. However, the WBE subcontracted out all of its approved services to an independent contractor (non-MWBE) and therefore the WBE did not provide a commercially …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Investment Board (SWIB). The State must also submit, for federal approval, a 4-year plan (Plan) that describes its … System, including a governance body that has been dormant for 5 years and a delay in approval of the guiding Plan for … programs, eligibility, and funding; thereafter, update it on an annual basis. Take steps to address actual and …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesGreen Economy Boosts Job Growth in New York
… Iwanowicz, executive director of Environmental Advocates NY . “Our laws will zero-out climate pollution, improve …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-yorkSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… and live within NYC. DOF refers other cases to the NYC Law Department, which contracts with a law firm to collect amounts due with a net balance of at … respondents in states where DOF refers cases to the NYC Law Department. The balance remains with DOF for collection. …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsOversight of Career and Technical Education Programs in New York State Schools
… Objectives To determine whether current State Education Department … and technical education (CTE) activities are sufficient to meet high-demand, high-growth, and high-salary job market …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… any building reviews to monitor compliance with the law at individual schools during the audit scope. While … and guidance to ensure school districts comply with the law, provide required services, and retain necessary … school districts in order to monitor compliance with the law; Work with school districts to improve the reliability of …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… recalculated annually by the CMIA consultant in accordance with Section 205.5 of the CMIA regulations, using the most …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaPlanning for the Long Term: Capital Spending Reform in New York State
Over the past 10 years, NY has spent $63.2 billion to support its capital program. Despite this significant investment, there are many critical capital needs across the State that remain unmet.
https://www.osc.ny.gov/files/reports/pdf/capital-spending-report-nov-2010.pdfRockland County – Budget Review (B23-6-8)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rockland-county-2023-B23-6-8.pdfOversight of Contract Expenditures of Phoenix House New York (2017-S-21)
To determine whether the Office of Alcoholism and Substance Abuse Services is effectively monitoring its contracts with Phoenix House New York to ensure reimbursed claims are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s21.pdfOversight of Contract Expenditures of Phoenix House New York (2017-S-21) 90-Day Response
To determine whether the Office of Alcoholism and Substance Abuse Services is effectively monitoring its contracts with Phoenix House New York to ensure reimbursed claims are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s21-response.pdfOversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdf