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Internal Controls Over Selected Financial Operations (2019-S-69) 180-Day Response
To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected financial operations to provide reasonable assurance that State assets and information are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69-response.pdfReport on the State Fiscal Year 2027 Executive Budget
The Executive Budget for State Fiscal Year 2027 comes at a time of unusual fiscal uncertainty, primarily stemming from federal actions that are injecting uncertainty into the economy and disrupting the federal-state fiscal relationship.
https://www.osc.ny.gov/files/reports/pdf/sfy-2027-executive-budget-report.pdfClaims Processing Activity October 1, 2024 Through March 31, 2025 (2024-S-26)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s26.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfLocal Government Management Guide - Cash Management Technology
This guide is designed to give the reader an overview of electronic cash management technologies, as well as the internal controls needed to help detect fraud and ensure that all transactions are captured.
https://www.osc.ny.gov/files/local-government/publications/pdf/cash-management-technology.pdfClaims Processing Activity April 1, 2025 Through September 30, 2025
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25s11.pdfDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… A third of the 30 State University of New York (SUNY) campus foundations … campus to support approved programs and activities. SUNY's 30 campus-related foundations had net assets totaling $2.1 billion as of June 30, 2015 (most recent available financial information), with …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… Over the following decade, the redevelopment of Lower Manhattan and new construction elsewhere in the city replaced … business districts (Midtown, Midtown South, and Downtown Manhattan) together contain 450 million square feet of office … demand for office space has lowered the vacancy rate in Manhattan from 12.8 percent at the end of the recession …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionDiNapoli: State Health Department Missed $119 Million in Rebates from Drug Companies
… DiNapoli made 12 recommendations to DOH to collect the unclaimed rebates and improve its processes to maximize …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-health-department-missed-119-million-rebates-drug-companiesDiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… The former chairman of the Wallkill Fire District’s Board of Fire Commissioners pleaded guilty today in Ulster County Court to grand larceny and criminal tax fraud for … The former chairman of the Wallkill Fire Districts Board of Fire Commissioners pleaded guilty …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftDiNapoli: Organic Farms Growing in New York
… are competing at a national level and preserving our agricultural landscape." New York’s top product – organic cow … were operating across the state. New York rated fourth in land acreage, with 213,000 acres of land dedicated to organic farming, exceeded only by …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… initially planning to override New York’s property tax cap in 2016-17 has nearly doubled when compared to last year, but … cap, which first applied to local governments beginning in 2012, limits tax levy increases to the lesser of the rate … show they will be able to levy a total of $19.4 billion in 2016-17. This represents a 0.89 percent increase over the …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capNew York State Comptroller DiNapoli Statement on Win at SEC
… to fellow shareholders at ExxonMobil’s annual meeting.” Edward Mason, Head of Responsible Investment for the Church …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secDiNapoli: NYC Projects Budget Surplus For 2017, But Faces Risks With Federal Budget Cuts
… reserves ($2.2 billion) and a citywide savings program ($1.5 billion). The city intends to transfer the surplus to FY … the budgets for these years include annual reserves of $1.25 billion. If not needed, the reserves could be used to … net programs and discretionary spending, which would harm many New Yorkers. In addition, the House of …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-nyc-projects-budget-surplus-2017-faces-risks-federal-budget-cutsDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… put to use any of the money generated through distinctive license plates and a license application check-off box to support New York’s organ … then jumped to more than $124,000 when the $1 license application check-off box was instituted in 2009. … put to use any of the money generated through distinctive license plates and a license application checkoff box to …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateOpinion 91-20
… level of service) -- Fees (authority to collect from insurance companies) FEES -- Collection of (ambulance service fees from insurance companies) GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, … fire protection districts. The supplemental service would cover, among other things, locations which generate a high …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 88-62
… reserve fund to finance) REFUSE AND GARBAGE -- Solid Waste Facility (creation of capital reserve fund to finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: A town may establish a capital reserve fund to finance the … 15, Notice of Adoption, Solid Waste Management Program, I.D. No. ENV-17-88-00026-A, adding, inter alia , 6 NYCRR …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 92-46
… the monetary threshold (see, e.g., Walton v Mayor , 26 App Div 76, 49 NYS 615; 1A Antieau, Municipal Corporation …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Village Official Heading to Prison for Stealing More Than $100,000
… in Oswego County, was sentenced to 2 to 6 years in state prison after pleading guilty to stealing $117,000 in public … DiNapoli. “Thankfully, this former official is heading to prison for her actions and will serve as an example of what … criminal history, the excess of her crime calls for state prison, which is what she received today.” Bailey used …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… New York. It is with great pride that I accept this high honor, and I know my parents and grandparents would be so …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organization