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DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… demand for office space, according to a report released today by State Comptroller Thomas P. DiNapoli. “Spending on …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsIncentives for Non-Profit Service Providers’ Recruiting and Retention Efforts
… Objective To determine whether the Office for People With Developmental … oversight of non-profit service providers’ use of funding to recruit and retain direct support professionals. The audit … To determine whether the Office for People With Developmental …
https://www.osc.ny.gov/state-agencies/audits/2026/07/16/incentives-non-profit-service-providers-recruiting-and-retention-effortsDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… if the federal government does not deliver direct aid to state and local governments soon, according to a budget analysis released today by State Comptroller Thomas P. DiNapoli. “The city’s budget this … DiNapoli said. “Senator Schumer and the New York state congressional delegation deserve praise for passing a …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefOpinion 93-19
… any other filing fees. This is consistent with the practice in Family Court, which has concurrent jurisdiction … the clerk's office. The Surrogate's Courts are divided in practice as to how SCPA, §2402(13) should be applied to … Practice Commentaries, McKinney's Cons Laws of NY, Book 58A, SCPA, §2402, p 137). Thus, it would appear that the …
https://www.osc.ny.gov/legal-opinions/opinion-93-19DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… according to an analysis released today by New York State Comptroller Thomas P. DiNapoli at the annual meeting of … Plan of the City of New York , or go to: http://www.osc.state.ny.us/osdc/rpt3-2016.pdf … according to an analysis released today by New York State Comptroller Thomas P DiNapoli at the annual meeting of …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthAccounts Payable Advisory No. 72
… (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for land acquisition … award payment and land acquisition deposit vouchers that supplement eminent domain acquisitions. It also … to submit the documentation to OSC. Finally, it provides a link to a spreadsheet to facilitate the voucher coding …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… 1, 2015. Background The Pultneyville Fire District is a district corporation of the State, distinct and separate from the Town of Williamson, … related reconciliations and canceled check images. Ensure that the Treasurer’s financial records are audited annually. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsBerkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… 31, 2014. Background The Berkshire Fire District is a district corporation of the State, distinct and separate from the Town of Johnstown, and … Comptroller 152 days late. Key Recommendations Ensure that the Treasurer receives the proper training to maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mCity of Cohoes – Purchasing (2014M-192)
… purchases were not competitively bid or purchased from State contracts as per General Municipal Law, and others did … policy annually and include guidance about the use of State and County contracts. Ensure that City officials and employees comply with the City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Genesee County – Court and Trust Funds (2014M-322)
… court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court … custody and should have been turned over to the State Comptroller as abandoned property. Key Recommendations … a court and trust fund register as required by law. Ensure that all moneys deemed abandoned property are paid to the …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… and reporting and is the basis for which the Office of the State Comptroller (OSC) prepares the State’s financial … Principles (GAAP). The Obligation Date recorded on a voucher should be the date the agency received the … or the date the vendor provided the goods or services that resulted in a claim for collection from the State. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersMedicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… To determine if Medicaid reimbursement rates for group therapy services provided by Federally Qualified Health … Qualified Health Centers (FQHCs) to provide group therapy services, including group therapy provided by clinical social workers, to Medicaid … To determine if Medicaid reimbursement rates for group therapy services provided by Federally Qualified Health …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupTravel Advisory No. 15
… 2021, the temporary eligibility for full personal vehicle mileage reimbursement is no longer applicable for … interest of the State, employees must follow established mileage guidance. Please refer to the Guide to Financial … information from the Travel Training Series: Per Diems and Mileage slides 15-34 . Until further notice, employees may …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To assess the extent of implementation of the two … audit report, Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2019-S-51 ). About … To assess the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCity of Mechanicville – Records and Reports (2012M-162)
… 5,200 residents. The City government is organized under a City Council, which comprises five elected Commissioners, … these services mainly through real property taxes, State aid, and fees charged to residents. Key Findings Due to … financial problems. Develop a formal Budget Policy that sets forth procedures to guide City officials in …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Making Adjustments to Earnings and Days Worked – Legacy Reporting
… If you need to correct a member’s salary (earnings) or days worked, you should … an adjustment report using Retirement Online ( here is a sample adjustment report file ). Do not send payments with … Overpayments If you need to make an adjustment that will result in zero days worked for the member, you must …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsImplementation of the Security Guard Act (Follow-Up)
… policies and procedures for reviewing and processing arrest notifications and notifying the Division of Criminal … Justice Services of inactive guards, which resulted in 14 arrest notifications where security guards were no longer …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followDepartment of Health (Department) Examination of Travel Expenses
… was to determine if the travel expenses claimed by a Department employee during the period of February 23, 2012 … 31, 2017 were appropriate and made in accordance with the State’s travel rules and regulations. Background State … the Department employee certified 820 expense reports that accounted for $164,606 in travel expenses. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesOpinion 97-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC … construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: A fire district may not enter into a lease-purchase agreement …
https://www.osc.ny.gov/legal-opinions/opinion-97-10