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2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfOffice Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (Report 2024-F-21)
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21.pdfReport on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfHomes and Community Renewal: Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) 180-Day Response
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46-response.pdfImproving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-020525.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21-response.pdfManaging Cash Flow
This webinar will help local officials understand various procedures to control and account for cash. We will include key information on cash control and reporting, collection and disbursement procedures and cash flow forecasting and how these activities affect cash flow models.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-022625.pdfDiNapoli: Tax Cap Nears Two Percent for 2018
… 2 percent. By comparison, property tax levy growth for school districts was capped at 1.26 percent for the 2017-18 … For access to state and local government spending, public authority financial data and information on 130,000 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018DiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… nearly $60,000 to shop on eBay and Amazon.com and pay divorce expenses, as well as collecting nearly $13,000 in … unearned salary, according to an audit and investigation by DiNapoli’s office. The findings were referred to Suffolk … County District Attorney Thomas J. Spota, who conducted a further investigation last year. “Brosnan was entrusted …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsState Medicaid Bought Erectile Dysfunction Drugs for Sex Offenders
… and erectile dysfunction (ED) drugs and treatments for 47 sex offenders, according to an audit released today by State … for ED drugs and treatments for recipients, including sex offenders, that are barred under Medicaid. “There are … it comes to erectile dysfunction drugs. And paying for sex offenders who’ve committed terrible crimes to get these …
https://www.osc.ny.gov/press/releases/2019/06/state-medicaid-bought-erectile-dysfunction-drugs-sex-offendersDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… Yeled is one of many preschool Special Education Itinerant Teacher (SEIT) programs in New York state that provide … may attend. The New York City Department of Education (DoE) refers students to Yeled based on clinical evaluations … by the State Education Department (SED), which reimburses DOE for 59.5 percent of the costs. Unlike most other states, …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesDiNapoli Releases May State Cash Report
… DiNapoli has created several tools to allow the public to better track government spending, contracts and …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportState Comptroller DiNapoli Releases Jamaica Economic Snapshot
… members reach educational heights. There is no doubt in my mind that the Greater Jamaica area is poised to attract …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… who elected to receive reduced monthly benefits so his wife, Doris Yudenfreund, would continue to receive benefits …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… by approximately 8 percent between 2010 and 2012 according to a report issued today by New York State Comptroller … should be spending about $3.9 billion annually to keep up with deteriorating capital assets but are only … steel and other construction items as major impediments to infrastructure investment as well as spending restraints …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… coffee, bingo games, and organizing paid day trips and overnight trips. The town’s recreation director is … Auditors found the director routinely paid for overnight trips for center members with her personal credit …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillUncollected Penalties (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, … on July 31, 2013 and covered the period of April 1, 2007 to February 1, 2013. The objective was to determine whether the Department effectively pursues and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-follow