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Oversight of Select High-Technology Projects
… other payments and with certain requirements for private investment and creating high-tech or other jobs. … of jobs and generate billions of dollars in private investment. Since 2013, ESD has approved $2.2 billion for … through SUNY Poly and the Buffalo Billion initiative (an investment announced in 2012 for the Buffalo area economy to …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsOversight of Nurse Licensing (Follow-Up)
… Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followMonitoring of Construction Management (Follow-Up)
… Office of General Services (OGS) facilitates the work of State agencies through the provision of architectural, … of its mission is to design and build facilities for State agencies and public authorities. To achieve that … firms for further evaluation and recommends awarding the contract to the highest-ranking firm. Pursuant to Article …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followPublic Posting of Certain Contracts
… Program Legislative Session 2023-2024: Public Posting of Certain Contracts – A.10281/S.9171 (Solages/Cooney) – Requires a public listing of certain emergency and exempted contracts, which are otherwise subject to the approval of the State Comptroller. Memo Bill Text Status … Requires a …
https://www.osc.ny.gov/legislation/public-posting-certain-contractsExpedited Payments of Unclaimed Funds
… Legislative Session 2023-2024: Expedited Payments of Unclaimed Funds – A.10219/S.9410 (McDonald/Sepulveda) – Relates to …
https://www.osc.ny.gov/legislation/expedited-payments-unclaimed-fundsPublic Posting of Certain Contracts
… and exempted contracts, which are otherwise subject to the approval of the State Comptroller. Memo Bill Text … and exempted contracts which are otherwise subject to the approval of the State Comptroller …
https://www.osc.ny.gov/legislation/public-posting-certain-contracts-0Town of Sherburne – Budgeting (2025M-3)
… 31, 2020 – December 31, 2023. We extended our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program … finance recurring expenditures. This helps the Town to not levy more taxes than necessary. The Town has five …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Oversight of Disability Services (Follow-Up)
… Services (Report 2021-S-42 ). About the Program The State University of New York (SUNY) is the largest … are enrolled in at least one credit-carrying course to the State Education Department, for them to be included in the … annually on the status of higher education in New York State. Each fiscal year, SUNY Administration develops a …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followAudits of Local Governments & Schools
… The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts …
https://www.osc.ny.gov/local-government/auditsOpinion 88-50
… -- Capital Reserve Fund (use of moneys to fix dents and small holes, and clean and refinish the interior of a water … in an ordinarily efficient operating condition. It does not add to the value of the property, nor does it … which prolong the life of property, increase its value, or make it adaptable to a different use." Pursuant to this …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Center Moriches Union Free School District – Payroll (2024M-155)
… overlapping game times and for dates when there were no games scheduled. Officials did not develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155DiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… The state Department of Health (DOH) has never put to use any of … donation campaign, according to an audit issued today by State Comptroller Thomas P. DiNapoli. The campaign, known as …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateOpinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the Insurance Law, unless a special law enacted by the State Legislature provides otherwise. 1 In general, these …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Chittenango Central School District – Financial Management (2016M-294)
… 2016. Background The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and … operates four schools with approximately 1,920 students, is governed by an elected nine-member Board of Education. … limit. District officials were unable to demonstrate why $4.2 million in fund balance should be restricted in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … $17.4 million of appropriated fund balance was not used. When adding back unused appropriated fund balance, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mGoshen Central School District – Financial Condition (2017M-46)
… a plan that addresses accumulating and using reserve funds. The tax certiorari reserve was overfunded by … a written reserve fund policy that indicates the amount of funds to be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Brunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its … aside in each reserve, how each reserve would be funded or when the balances would be used. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Pride 2022
… prominent LGBTQ New Yorkers and allies from across the State. Watch a Replay of the Event 2022 Honorees Carmen Neely …
https://www.osc.ny.gov/pride-2022Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… purpose of our audit was to review District financial and payroll records for the period July 1, 2015 through March 2, … … The audit was to review District financial and payroll records for the period July 1 2015 through March 2 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andMoravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were … The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4