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Village of Head of the Harbor – Justice Court Operations (2020M-110)
Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/head-of-the-harbor-justice-court-2020-110.pdfThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-57)
To determine whether the costs submitted by The Kelberman Center, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s57.pdfState Fiscal Year 2020-21 Enacted Budget: Budgeting in a Time of Crisis - April 2020
The fiscal impacts of the COVID-19 pandemic will be with us for some time. Significant losses of State tax revenues are likely to extend into State Fiscal Year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2020-21.pdfSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdfForm W-4P Withholding Certificate for Pension or Annuity Payments (RS4531)
To update your federal tax withholding, which is the amount of federal income tax withheld from your monthly pension payment, NYSLRS retirees and beneficiaries use Form W-4P (RS4531).
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4531.pdfFood Safety Monitoring (Follow-Up) (2015-F-10)
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 report (2013-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f10.pdfMedicaid Payments for Early Refills of Prescription Drugs and Supplies (2024-S-16)
To determine whether Medicaid made improper payments on pharmacy claims for early refills of prescription drugs and supplies. The audit covered the period from April 2023 through October 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s16.pdfTown of Horseheads – Information Technology (2025M-109)
Did Town of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/horseheads-town-2025-109.pdfApplication Review and Site Permitting for Major Renewable Energy Projects (Follow-Up) (2025-F-27)
To determine the extent of implementation of the one recommendation included in our initial audit report, Application Review and Site Permitting for Major Renewable Energy Projects (Report 2023-S-52).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f27.pdfDiNapoli: City of Troy's Finances in Precarious Position
… Thomas P. DiNapoli. DiNapoli applauded the city’s new mayor for agreeing to take immediate steps to remedy the … finance routine expenditures. Moving forward, I urge the mayor and city council to develop a sound multi-year … findings and recommendations contained in our audit. While Mayor Madden is new to his position, he is acting decisively …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionDiNapoli: Local Sales Tax Revenue Growing Slowly
… in New York state grew by $177 million, or 2.4 percent, for the first half of 2014 compared to the same period in … growing by 4.8 percent, or $152 million. This accounted for nearly 90 percent of local sales tax growth in the state … number of tax rate increases, growth in sales tax revenue for the North Country (7.6 percent) topped all regions of the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Wall Street bonuses in 2007 declined 4.7 percent from record levels in the prior year to $180,420 even though the … an estimate State Comptroller Thomas P. DiNapoli released today. “The securities industry rewarded employees who … especially overseas, and equity underwriting had a record year. DiNapoli’s office estimates that the bonus pool …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordDiNapoli: Former Riverside Village Clerk Pleads Guilty in $50,000 Theft
… Kristina Johnson will do jail time and pay $50,000 in restitution after admitting Friday to repeatedly pilfering … Match.com, State Comptroller Thomas P. DiNapoli announced today. “Ms. Johnson used village funds to finance her … Brooks Baker and New York State Police for their diligence in working with my office to bring this individual to …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-riverside-village-clerk-pleads-guilty-50000-theftOpinion 90-15
… (establishment of position of deputy town police commissioner) TOWN BOARD -- Powers and Duties (establishment of position of deputy town police commissioner) LOCAL LAWS -- Abolition and Creation of … (establishment of position of deputy town police commissioner) -- Procedural Requirements (mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-90-15IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… as well as certain financial assistance to (or on behalf of) individuals, unemployment insurance benefits, and nonprofit organizations. These types are … as well as certain financial assistance to (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceOpinion 89-2
… purchase contracts to the lowest responsible bidder after advertisement for bids where so required by General Municipal … subdivision to the lowest responsible bidder after public advertisement. Subdivision 8 of section 103, however, …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Opinion 88-64
… AUTHORITIES -- Officers and Employees (employee health and dental benefits) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (health and dental benefits for housing authority employees) MUNICIPAL … public housing authority to provide employee health and dental benefits) INSURANCE -- Health Insurance (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Comptroller DiNapoli Statement on the Passing of Alfred DelBello
… When New Yorkers chose Al DelBello to represent them as the Mayor of Yonkers, as Westchester … Governor, he returned their trust with dedication to public service that helped improve their lives. Over the years, I have been fortunate to have enjoyed his friendship and benefitted from his …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-statement-passing-alfred-delbelloPublic Health – 2023 Financial Condition Report
… access to affordable coverage and with incomes at or below 200 percent of the federal poverty level. The State has … the Essential Plan to New Yorkers with incomes between 200 and 250 percent of the federal poverty level. Spending on …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… units that become vacant are appropriate. For example: For calendar year 2023, 116 of the 567 units (approximately 20%) …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residents