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Planning 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.pdfTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … The board has not taken sufficient action to initiate new projects and encourage the creation or expansion of new business, significantly affecting CIDA’s viability. CIDA …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Adult Career and Continuing Education Services – Vocational Rehabilitation … To determine the extent of implementation of the three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… increase in complaints at a specific facility or system-wide, in a timely manner. The Commission could improve … and inmate grievances. Key Recommendations Implement a system to retain and analyze information for DOCCS …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesSelected Financial Management Practices
… boundary of Battery Place to the northern boundary of 59th Street in Manhattan. The Trust has authority over the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
The COVID-19 pandemic had devastating health, economic and social consequences. In New York, the pandemic and ensuing economic shutdown produced almost 2 million job losses in 2020. Yet for many, economic hardships existed long before this time.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-poverty-trends.pdfOpinion 89-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COOPERATION -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department …
https://www.osc.ny.gov/legal-opinions/opinion-89-57DiNapoli Announces State Contract and Payment Actions for August 2014
… species partnerships. New York State Assembly $121,000 to Hogan Lovells US LLP for legal services in pending sexual …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-state-contract-and-payment-actions-august-2014Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the fees paid to the Corporation were accurately calculated and paid …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Marie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… in unsupported depreciation expenses; and $1,575 in H1 visa costs that did not meet the requirements of the RCM. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-315
… Affected Employees Employees in the State University Graduate Student Negotiating Unit (GSNU) – BU28 who meet the … of New York and the Communications Workers of America/Graduate Student Employees Union, provides for an increase in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-315-october-2021-stipend-increase-gnsu-employees-representedBuffalo United Charter School - Financial Management (2018M-197)
… Board assigned nearly all revenue the School received to National Heritage Academies, Inc. (NHA), which is responsible …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Handicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… Children’s Association of Southern New York, Inc. (HCA) on its Consolidated Fiscal Reports (CFRs) were reasonable, … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … Manual (CFR Manual). The audit covered expenses reported on HCA’s 2017 and 2018 CFRs for the fiscal year ended June …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualTransformation of the MTA
… We also determined whether MTA has implemented any aspect of the Transformation Plan (Plan) that resulted in improved … assign, transfer, share, or consolidate any one or more of its powers, duties, functions, or activities, or any department, division or office, or any of those of its subsidiaries or affiliates. The legislation …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaEast Aurora Union Free School District - Procurement (2023M-125)
… Audit Objective Determine whether the East Aurora Union Free School District (District) officials procured goods and … Determine whether the East Aurora Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125DiNapoli Releases Municipal Audits
… controls such as performing an annual audit of her records and reports. Town of Henrietta – Financial …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsDiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… which was $7.8 billion, or 5.5%, higher than last year for the same period. All Funds spending through December was …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionCollection of Medicaid Accounts Receivable (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Collection of Medicaid Accounts … for affiliated providers and that the Department acts in a timely manner to routinely refer appropriate accounts … Medicaid Inspector General officials have made progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followReport on Estimated Receipts and Disbursements – State Fiscal Years 2022-23 through 2024-25
This Report on Estimated Receipts and Disbursements for State Fiscal Years (SFY) 2022-23 through SFY 2024-25, issued pursuant to Section 23 of the State Finance Law, is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/pdf/budget-receipts-disbursement-22-25.pdf