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Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
Determine whether the Town of Hempstead Local Development Corporation (THLDC) Board of Directors (Board) properly approved and monitored projects.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hempstead-ldc-2021-37.pdfFacebook Shareholder Proposal
Shareholders requested that Facebook review its enforcement of terms of service related to content policies and the associated risks.
https://www.osc.ny.gov/files/press/pdf/facebook-shareholder-proposal.pdfService-Disabled Veteran-Owned Business Program Implementation (Follow-Up) (2017-F-28)
To determine the extent of implementation of the recommendations in our initial audit report, Service-Disabled Veteran-Owned Business Program Implementation.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f28.pdfCapital Program Revenue and Expenses (Follow-Up) (2017-F-26)
To determine the extent of implementation of the recommendations in our initial audit report, Capital Program Revenue and Expenses ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f26.pdfFood Metrics Implementation (Follow-Up) (2018-F-23)
To determine the extent of implementation of the two recommendations included in our initial audit report, Food Metrics Implementation...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f23.pdfPreston Fire District – Board Oversight (2025M-87)
Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/preston-fire-district-2025-87.pdfUnited States Auto Industry and the New York Economy, December 2008
A collapse of one or more of the major auto makers would further exacerbate New York’s already gloomy economic situation.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-auto-industry-2008.pdfRushville Hose Company, Inc. – Financial Oversight (2026M-16)
Did the Rushville Hose Company, Inc. (Company) Board of Trustees (Board) and membership provide adequate oversight of financial operations?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/rushville-hose-company-inc-2026-16.pdfState Agencies Bulletin No. 1786
… in error. These checks need to be reversed to properly update charges to agency appropriations and adjust taxes. … of the Treasury. Please refer to NPAY590, address move update report (bulletin 1016) to verify the address has not … Albany, NY 12201-2119 For agencies utilizing couriers or overnight mail service, the check and Form AC 2714 should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksNew York State Fiscal Reform and Accountability Act
… of the state finance law, relating to the segregation of lump sum appropriations; and to amend the state finance law, in …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actOpinion 91-63
… and Sales (town councilman who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and president of a hardware store and maintains office space in the same building in which the store is located, but has no …
https://www.osc.ny.gov/legal-opinions/opinion-91-63DiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… seekers, which will help balance its $116.9 billion FY 2026 budget, according to a report released today by State … account for just 6.4% ($7.4 billion) of the city’s FY 2026 operating budget, significantly more federal funding … In addition to the $2.34 billion in prepayments for FY 2026, the city added $2 billion in revenue and reduced …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeDiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn
… 2021. Between 2020 and 2024, a total of 510 unique Open Street locations were in operation across the city, with 2021 … and Greenwich Village boasted the greatest number of Open Street locations citywide with 40, followed by 30 in … and Flatiron neighborhoods with 28. DOT places Open Street locations into three broad categories: full closure – …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklynAccounts Payable Advisory No. 31
… commodity and transmission charges when processing utility invoices for payment Guidance : It has come to our attention that some … commodity and transmission charges when processing utility payments. Consistent with the Guide to Financial … commodity and transmission charges when processing utility invoices for payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsMedicaid Program – Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits
… Medicaid program, which provides a wide range of health care services, including prescription drugs, to individuals … drugs that are highly prone to abuse are limited to a five-day supply, and others that carry less risk are limited to a 30-day supply. During the audit period, the Medicaid program …
https://www.osc.ny.gov/state-agencies/audits/2015/02/06/medicaid-program-improper-payments-controlled-substances-exceed-allowed-dispensing-limitsNYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… investments.” For the most recent season of corporate annual meetings, DiNapoli and the New York State Common … environmentally sustainable practices. In response: Capri Holdings (CPRI), Dollar General Corporation (DG), Keurig Dr. … as global leaders in addressing climate change-related investment risks and pursuing opportunities for the Fund’s …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesXII.4.B.1 Supporting Information – XII. Expenditures
… Statewide Financial System (SFS) with sufficient original source documentation including, but not limited to, a vendor … policies. Agencies are required to retain all original source documentation and other agency records in support of … millions of dollars in claims for payment daily. It is critical for accounts payable staff to practice good …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationOpinion 91-3
… OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The town … and exclusive authority over the vehicles used by the highway department. Both the town board and the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 2003-1
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … within the extension. Towns are authorized to establish and extend water districts upon petition of owners of taxable real property within the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Subway Recovery Tracker
… not. As demonstrated by OSDC’s archived subway recovery tracker , ridership through early 2022 remained much higher …
https://www.osc.ny.gov/osdc/subway-recovery-tracker