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DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… Comptroller Thomas P. DiNapoli released a report today on the industry in the state that calls for improvements in finding an … Comptroller Thomas P DiNapoli released a report today on the industry in the state that calls for improvements in finding an …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… Purpose To determine the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (Report 2014-S-4 ). … To determine the implementation status of the 14 recommendations made in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… A group of investors led by New York State Comptroller Thomas P. DiNapoli and the Church of England are urging ExxonMobil to disclose the resilience of its business model in the wake of the Paris Agreement on climate change. The … A group of investors led by New York State Comptroller Thomas P DiNapoli and the Church …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureState Agencies Bulletin No. 2151
… Purpose: The purpose of this bulletin is to provide information and Instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting … Bargaining Agreement (CBA), teachers who have elected to be paid over the school year will be paid based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachersUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… and the Facilities Planning Office for safety and fire inspections. Department regulations require buildings … used for UPK to be safe and to comply with applicable fire safety, health, and building codes, and for equipment and furnishings to be safe …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followUse of Federal Funding for Election Technology and Security (Follow-Up)
… Objective To determine the extent of implementation of the one recommendation included in our initial audit report, Use of Federal Funding for Election Technology and Security … To determine the extent of implementation of the one recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followTown of Parma – Financial Management and Information Technology (2012M-96)
… adequate revenues to the town-outside-village (TOV) highway fund, which caused the TOV highway fund to report a deficit fund balance since 2007. At … the Board appropriated nonexistent fund balance in the highway fund budget for three of the last five fiscal years, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Purpose of Audit The purpose of our audit was to review Board oversight and … through September 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is governed by an elected Town Board, which comprises the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Vendor File Advisory No. 11
… that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does business … to the correct address and voucher payments to the correct bank account or address. The “Location” section of the Vendor … the default is the correct Location for each individual transaction. Instead, agencies must review and select the …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationAdministration and Collection of Real Estate Transfer Taxes
… in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant law and regulation. The audit covers RETT … enacted in 1968 under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or … in place to allow it to effectively collect Real Estate Transfer Taxes as required by relevant law and regulation …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesCity of Long Beach – Budget Review (B21-7-6)
… but City officials never confirmed an actual budget adoption date. Key Recommendations Discontinue reliance on …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6City of Long Beach - Budget Review (B19-7-4)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2018. Background The City of Long Beach, located in Nassau County, has been authorized … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Opinion 92-10
… in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer … You inquire about the period of time for which these funds must be held and the disposition of the funds upon …
https://www.osc.ny.gov/legal-opinions/opinion-92-10XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… agency has not properly designated an employee’s official station, the employee will, as outlined below, likely incur … tolls, as well as mileage allowances for use of a personal vehicle; and Travel expenses paid directly by the State, such … travel card, or use of a State owned resource, such as a vehicle or lodging. Typically State policy precludes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationOutreach Events
… goal, the Comptroller’s Outreach Program participates in a variety of public events across the State. People can search the OUF database … property. Date Event Address County November 2025 November 16, 2025 9:00 am - 1:00 pm Saratoga Wilton …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsContinuing Crisis: Drug Overdose Deaths in New York
… past histories of opioid misuse identified three themes in stories of how they started opioid misuse: Social and … Sealy Krishnamurti, Judy C. Chang and Karen Hacker, “'Stories of starting:' Understanding the complex contexts of …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… Objective To determine the extent of implementation of the ten recommendations included in our initial audit report, … issues identified in our initial report. Of the report’s ten recommendations, two were implemented, seven were … To determine the extent of implementation of the ten recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followOversight of the Early Intervention Program’s State Fiscal Agent
… Purpose To determine whether the Department of Health provided effective oversight of State … December 10, 2015. Background In New York State, the Department of Health (Department) is the lead agency responsible for the Early … To determine whether the Department of Health provided effective oversight of State …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentImplementation of the Dignity for All Students Act (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Implementation of the Dignity … for All Students Act (DASA) seeks to provide students in New York with a safe and supportive environment free from … included curriculum and annual reporting requirements in 12 bias-related categories (e.g., race, sexual …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followFinancial Oversight of the Advantage After School Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Financial Oversight of the Advantage After School Program (Report 2016-S-39 ). About the Program … age-appropriate activities that integrate what happens in the school day with less formal learning experiences and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-follow