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Custodial Service Contract Procurement and Oversight (2020-N-8) 180-Day Response
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8-response.pdfNew York's Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
The COVID-19 pandemic’s impact on the State’s labor force was more severe than in other states: the size of the workforce declined more rapidly than the rest of the nation in 2020 and continued to shrink in 2021 when other states recovered.
https://www.osc.ny.gov/files/reports/pdf/new-york-labor-force-2022.pdfUpdate on New York City Staffing Trends
New York City employs the largest municipal workforce in the United States. Prior to the pandemic, the City government (which, unlike many local governments, includes its schools), employed about 300,400 full-time employees, an increase of 33,023 employees since City fiscal year (FY) 2012.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2023.pdfIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2)
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2.pdfCustodial Service Contract Procurement and Oversight (2020-N-8)
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8.pdfSupplemental Report on the State Fiscal Year 2022-23 Executive Budget (As Amended by the Governor)
This report details provisions of the New York State Fiscal Year 2022-23 Executive Budget proposal, as amended, and is a supplement to the Office of the State Comptroller’s “New York State Fiscal Year 2022-23 Executive Budget Review” that was published in February 2022.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2022-23.pdfReview of the State Fiscal Year 2022-23 Executive Budget
The State Fiscal Year 2022-23 Executive Budget represents the first budget in modern times that is projected by the Division of the Budget to remain in balance throughout the Financial Plan period, including one additional year beyond the typical four-year forecast period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-review-2022-23.pdfReview of the Financial Plan of the City of New York, December 2021
On November 30, 2021, the City released its seventh budgetary update since the COVID-19 pandemic began, its modified November 2021 financial plan. The City’s finances have experienced considerable fluctuation throughout this time, fueled by volatility in everything from employment to federal aid.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2022.pdfWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-30) 180-Day Response
To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s30-response.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2024-N-4) 180-Day Response
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n4-response.pdfDiNapoli: Bedford-Stuyvesant is on the Rise
… evident in this report. There remains work to be done to address ongoing hurdles related to poverty, affordable … between 2000 and 2016, but crime remains a concern. School District 16, which covers most of the neighborhood, … students in New York City. Traditional elementary and middle schools have shown notable improvement in English and …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… pleaded guilty to grand larceny in the second degree in Nassau County District Court for sending phony prescription … our audits and investigation and our partnership with Nassau County District Attorney-Elect Madeline Singas’ office … Attorney-Elect Madeline Singas said. “Working with our partners in State Comptroller Thomas DiNapoli’s office and …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamComptroller DiNapoli Releases State Audits
… United Cerebral Palsy Association of the Rochester Area, Inc. Compliance With the Reimbursable Cost Manual (2014-S-75) … also questioned the appropriateness of $1,544 in costs for consultant services that did not comply with bidding …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsOpinion 88-32
… in the opinion. TOWN BOARD -- Powers and Duties (authority to publish names, office addresses and phone numbers of town … TOWN LAW, §§30, 116(13): A town board may determine to place an advertisement in a newspaper for the purpose of … clerk. You have asked whether it is a proper town expense to publish an advertisement in a local newspaper stating the …
https://www.osc.ny.gov/legal-opinions/opinion-88-32College of Staten Island - Examination of Fast Track MK LLC
… Purpose The objective of our examination was to determine if the College conducted an appropriate … Fast Track and submitted an appropriate claim for payment to our Office for those goods. Background The College … The College submitted a $22,800 claim for payment, payable to Fast Track, to our Office for the brackets, support …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcIf You Need Help – Governmental Accounting Standards Board
… If you have questions about GASB standards and how they apply, consult with your accountant or an independent … about your GASB report or for help accessing Retirement Online , use our help desk form (select Governmental … Accounting Standards Board (GASB) Reporting or Retirement Online Troubleshooting from the dropdown). You can also call …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpOpinion 89-57
… town board may authorize the superintendent of highways to utilize town highway equipment and personnel to repair and improve a village street of a village located … agreements between the town and village are not subject to competitive bidding requirements. 1971 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 88-55
… fire company which constitutes the village fire department to submit its books and records pertaining to receipt and expenditures of the proceeds from fire protection contracts and fund raising to the village board for audit, the village board may make … Whether a village has authority to audit or require the audit of the books and records of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 96-19
… -- Capital Improvements (joint construction of a building to be used as town hall and fire station) -- Real Property … A town and a fire district located therein may, pursuant to General Municipal Law, article 5-G, enter into a municipal cooperation agreement to jointly acquire real property and construct a building …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 97-14
… companies, the members of each company, may determine to use foreign fire insurance tax moneys to make reasonable expenditures to purchase furniture for a recreation room and a trophy case … fire insurance tax moneys may be used by a vol fire dept to pay for constructing a trophy case and furniture for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-14