Search
Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … School District (District) issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… budget for the 2017-18 fiscal year. Background The East Moriches Union Free School District is located in … East Moriches Union Free School District Budget Review B1774 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Acceptable Time and Attendance Systems – Legacy Reporting
… used by the employer to generate payroll and/or keep track of employee accruals. The system should include a signature … controls, the system should also include the signature of the official’s supervisor, when applicable, to certify the … so you must use a different method to determine the number of days to report. These employees should complete a record …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… and we’re committed to continuing to root it out across New York." The felony complaint filed with the Court today … the reporting period, including a tuition payment made to New York University on his behalf. Theft from Campaign … additional $4,000 payment from FORT, not disclosed to the New York State Board of Elections, that he used for personal …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardOpinion 2004-3
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Tax Limit (exclusion for capital … water rents) STATE CONSTITUTION, ARTICLE VIII, §§10, 10-a, 11(b): Generally, a city may exclude from its … here relevant, Article VIII, §10 provides that: Hereafter, in any … city … described in this section, the amount to be …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… an automated process by which project costs are allocated based on Time and Labor data. The integration of payroll and … pay period. The reconciliation requires that labor be based on paid payroll expenditures. A system reconciliation … between costed labor and payroll expenditures will be based on the same time period. The reconciliation requires …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationDiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… “The fact that after decades of the work, the prompt contracting problem has not been resolved and is … the camel’s back’ for many.” The 1991 Prompt Contracting Law was intended to help expedite contracts and reduce the … State agencies should pay any interest due with the first payment under a contract to help NFPs avoid cash flow …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsOpinion 2000-10
… with Urban Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded … agreement with the UDC providing that, in the event of the sale of the civic center, the unpaid portion of the loan will be repaid from the proceeds of the sale, the repayment requirements of such act take precedence …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Comptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… law for their own benefit." Alvarez previously served as Chief of Staff to New York City Council Majority Leader Joel … Public Integrity Bureau, under the supervision of Bureau Chief Daniel Cort and Deputy Bureau Chief Stacy Aronowitz. The Criminal Justice Division is led …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoDiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… of our most intimate details — our identities, interests, locations, credit histories, medical conditions, sexual …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsOpinion 96-23
… fee for filing, recording or indexing any paper, document, map or proceeding filed, recorded or indexed for the county, … transcript, certification or copy of any paper, document, map or proceeding to be used for official purposes. It is a …
https://www.osc.ny.gov/legal-opinions/opinion-96-23XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… If the employee has a Due to State amount in their wallet but travels infrequently, he or she must follow the … in the area of the Travel and Expense module called My Wallet. The employee will be responsible for reconciling that … in an area of the Travel and Expense module called My Wallet. Travelers and their proxies are responsible for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationState Contract and Payment Actions in January
… – Design & Construction $18.7 million with Con-tech Building Systems Inc. to provide congregate recreation pens … Facility in Franklin County. $5 million with Sharan Builders Inc. to provide masonry repairs at various locations … with New Britain Roofing Co. to replace the roof on building 12 at the Greene Correctional Facility in Greene …
https://www.osc.ny.gov/press/releases/2024/03/state-contract-and-payment-actions-januaryDiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped
… Applicants who were next in line for coveted Mitchell-Lama apartments were skipped over for people farther down the … agents for Mitchell-Lama buildings who let residents have apartments without the required approval from the New York … (HPD) as well as co-op owners renting out their apartments on Airbnb. “New York is facing a dire shortage of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skippedDiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… New York City’s Department for the Aging (DFTA) provides home care and case management … to improve workforce conditions. Report New York City Government Services: Home Care Services Related Reports New York City Government Services: Child Care Services for Children Under …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needsState Agencies Bulletin No. 2413.2
… of overpayments is governed by Section 200(3) of the State Finance Law which states: 3. (a) In any case where a state employee has, as a result of an administrative error by the state, received salary or other compensation payments in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24132-revised-policies-and-procedures-addressing-overpaymentsComptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… Member Ruben Wills for allegedly pocketing both public campaign funds and charitable grant money for personal … stealing from two government agencies: the New York City Campaign Finance Board (“CFB”) and the New York State Office … of Children and Family Services (“OCFS”). In the 2009 campaign for the City Council seat he now holds, Wills …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… – December 31, 2024. We extended the audit period back to the 2020 calendar year to review Board meeting minutes and … distributions to the horse racing industry, New York State Gaming Commission and allocations to the local governments. … to assist the Board in identifying potential expansion strategies to increase revenues and other organizational …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementState Contract and Payment Actions in January
In January the Office of the State Comptroller approved 1196 contracts for state agencies and public authorities valued at $37 billion and approved more than 203 million payments worth nearly $149 billion
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-januaryState Contract and Payment Actions in May
… Office of the State Comptroller approved 1,325 contracts for state agencies and public authorities valued at $1.3 … 8,300 payments valued at nearly $26 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2021/07/state-contract-and-payment-actions-may