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Controls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfOversight of Telemental Health Services (2020-S-16)
To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health activities are conducted in accordance with applicable laws and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s16.pdfOversight of Pupil Transportation Services (2019-S-49) 180-Day Response
compliance with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring school districts’ compliance with school bus monitor and attendant qualifications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1) 90-Day Response
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1)
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1.pdfElection Form for 20 Year Retirement Plan Section 384-d (PF5117)
To elect membership under Section 384-d (if an employer has adopted it), which permits retirement after 20 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5117.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5117.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up) 30-Day Response
To assess the extent of implementation of the nine recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Report 2020-N-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f16-response.pdfPrivacy and Security of Student Data (2023-N-6)
To determine if the New York City Public Schools (NYCPS) consistently followed all laws and regulations regarding the privacy and security of students’ data. The audit covered the period from March 2020 through September 2025.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-23n6.pdfState Comptroller Thomas P. DiNapoli Statement on Mayor de Blasio's State of the City Address
… "Mayor de Blasio has managed the city’s finances responsibly and … challenging times and New Yorkers need leaders like Mayor de Blasio." … Mayor de Blasio has managed the citys finances responsibly and …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-mayor-de-blasios-state-city-addressPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… Springs and produces milk, as well as corn, alfalfa, wheat and oats. "Farms such as Silver Meadows provide jobs …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmViewing Your GASB Report – Governmental Accounting Standards Board
… dating back to State Fiscal Year 2015 are available). Your report can be generated as a PDF or Excel file, which you can … Board GASB Statement No 68 employers can view their GASB report in Retirement Online …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportOpinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting … Whether the fire district may give to the fire company the cash equivalent of the value of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 90-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the town clerk is required by law to record the names of all persons present at a town board meeting …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 2007-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under … Whether a village may hold the proceeds of unneeded village real property sales to finance …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2008-3
… implied therefrom (Town Law § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , … 458 NYS2d 543, rearg den 58 NY2d 824, 459 NYS2d 1030; 1996 Ops St Comp No. 96-10, at 26 [unexpended balance of a fire … irrespective of the source of the monies ( see e.g. 1970 Ops St Comp No. 70-174; compare General Municipal Law § 94 …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 92-22
… of owners of property located outside municipality in assessment review proceedings) PUBLIC OFFICERS AND EMPLOYEES … representing owners of property located outside village in assessment review proceedings) GENERAL MUNICIPAL LAW, … (d): The comptroller of a village which prepares its own assessment roll may maintain a private tax certiorari …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 97-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … INSURANCE LAW, §§9104, 9105: Unless otherwise provided by special act, the members of a volunteer fire department … be used for the benefit of the department, as determined by the members of the department. Sections 9104 and 9105 also …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 2000-14
… Opns St Comp No. 83-94, p 114). Accordingly, based on the holdings in NYPIRG , supra, and Incorporated Village of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 2001-2
… DISTRICTS -- Powers and Duties (discretion in crediting points under a service award program) VOLUNTEER FIREFIGHTERS … required in order to be credited with twenty-five points); (granting of points for one activity conditioned upon accumulation of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2