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A Review of NYC Capital Project Delivery

The majority of New York City’s capital projects are over their initial budgets and behind schedule, suggesting better monitoring and reporting could lead to adjustments to improve capital project delivery.

https://www.osc.ny.gov/files/reports/pdf/report-1-2025.pdf

Disruption to Special Education Services: Closing the Gap on Learning Loss from COVID-19

New York students with disabilities lost partial or full special education services because of school shutdowns and the shift to remote learning during the pandemic, likely exacerbating pre-existing achievement gaps.

https://www.osc.ny.gov/files/reports/pdf/special-education-report.pdf

Inspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual

… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … Inspire provides a wide array of outpatient, educational, and support services for individuals of all ages and abilities. Inspire is also an SED-approved provider of …

https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manual

North Country Kids, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by North County Kids, Inc. (North Country) on its Consolidated Fiscal Reports … North County provides preschool special education services to children with disabilities who are between three and five … To determine whether costs reported by North County Kids Inc …

https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manual

Oversight of Homeless Shelters

… Objective To determine if the Office of Temporary and Disability … Assistance (Office) adequately oversees homeless shelters to ensure they are operating in compliance with applicable … To determine if the Office of Temporary and Disability …

https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-shelters

National School Lunch, Breakfast Programs – Federal Funding and New York

… $538 million for NSLP and SBP in each of FY 2025 and FY 2026 (see Figure 1), with the City’s Department of Education … of which 92 percent is federally funded. In FY 2025 and FY 2026, both NSLP and SBP make up 94 percent of federal … FY 2025 FY 2026 Total Expenses City Funds $ 24.0 $ 23.9 State Funds 26.7 33.2 Federal Funds 569.8 569.8 Total $ …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programs

Title IV-E Foster Care – Federal Funding and New York

… manual for details). Funds to New York City The City’s latest projections, released in January 2025, include …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-care

Service-Disabled Veteran-Owned Business Program Implementation

… made in implementing the Service-Disabled Veteran-Owned Business (SDVOB) Program. The audit covers the period June 1, … 31, 2015. Background The Service-Disabled Veteran-Owned Business Act (Act) was signed into law on May 12, 2014. The … also created the Division of Service-Disabled Veterans’ Business Development (Division) within OGS to oversee the …

https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementation

Comptroller DiNapoli Releases School Audits

… Catskills Board of Cooperative Educational Services . “In an era of limited resources and increased accountability, … However, detailed procedures have not been put in place to formally reconcile the potential sales from … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits

Food Safety Monitoring (Follow-Up)

… Purpose The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our initial audit … The objective of our followup was to assess the extent of implementation as …

https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-follow

State Police Bulletin No. SP-105

… from an accredited and recognized college or university on or after April 1, 2000, shall receive a lump sum payment … from an accredited and recognized college or university on or after April 1, 2000, shall receive a lump sum payment … from an accredited and recognized college or university on or after April 1, 2001, shall continue to receive a lump …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-105-education-payment-employees-represented-police-benevolent-association

Challenging a Determination – Non-Contributory Plan with Guaranteed Benefits

… We can pay only those benefits authorized by law, and cannot pay …

https://www.osc.ny.gov/retirement/publications/1513/challenging-determination

CUNY Bulletin No. CU-466

… provide agency instructions for processing the 2013 CUNY Research Foundation Grant Payments for Summer Research Affected Employees Instructional staff in the City … the City University of New York (CUNY) and the CUNY Research Foundation (CUNY RF), instructional staff members, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-466-2013-cuny-research-foundation-grant-payments-summer

Sullivan County – County Jail Operations (2013M-33)

Sullivan County County Jail Operations 2013M33

https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33

State Agencies Bulletin No. 1137

… the negotiated agreement between the State and the Public Employees Federation (PEF), provides for a Longevity … five (5) or more or ten (10) or more years of continuous service* at a base annual salary equal to or greater than the … who received the October 2011 Performance Advance was updated to 1110 . The Increment Code of an employee receiving …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1137-april-2012-public-employees-federation-pef-longevity-lump-sum-payment

State Agencies Bulletin No. 1109

… for the LLS payment, is paid service (including part-time annual-salaried service, paid Military Leave and … Schedule program, the agency must verify that the Full/Part Time Indicator on the Job Data/Job Information page is “Voluntary.” Employees who are part-time on March 31, 2011 receive a prorated payment based …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1109-april-2011-management-confidential-mc-longevity-lump-sum-payments-lls

DiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud

… the guilty plea of Muhammad Adnan Saeed, owner of Sublime Medical Transportation, for stealing over $700,000 from the … ensure our vulnerable, low-income population receives the medical care it needs. Worse, the defendant’s fraud was … Saeed to justice." Saeed, 40, is the president of Sublime Medical Transportation, a Schenectady County company that is …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraud

Opinion 92-26

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a county outside the City of New York must be … Concerning the procedures by which the expenses of a board of elections of a county outside the City of New …

https://www.osc.ny.gov/legal-opinions/opinion-92-26