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Controls Over and Revenues From .nyc Generic Top-Level Domains (2020-N-3)
To determine whether the New York City Department of Information Technology & Telecommunications has collected all the revenues due from the .nyc generic top-level domain program, and whether the contract’s operating requirements were met.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n3.pdfInternal 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.pdfDiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft
… “Exploiting his position as head of the American Academy of Pediatrics in New York, Dunkel defrauded taxpayers … 45, of Latham, who is executive director of the American Academy of Pediatrics, District II (AAP-II), was charged in …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-and-schneiderman-announce-arrest-87k-contractor-theftComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis … their money is being spent appropriately and effectively.” East Islip Union Free School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsDiNapoli: Clerk Pocketed Thousands in Fines
… to protect taxpayers’ money.” Dillon, 36, was charged yesterday with third degree grand larceny, third degree …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesDiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… District Attorney Anne T. Donnelly announced the son of a Long Island state pensioner pleaded guilty today to identity theft in connection with his theft of nearly $80,000 in pension payments. The defendant, Richard … County District Attorney Anne T Donnelly announced the son of a Long Island state pensioner pleaded guilty today to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-fatherOpinion 90-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (establishment of position of deputy town … Whether a town board of a town which has established a police department and has appointed the town supervisor as … commissioner pursuant to Town Law 150 may appoint a deputy police commissioner to act in the absence or inability of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15DiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… energy efficiency, and renewable energy, primarily in North America. $150 million to the Vision Ridge Partners … energy, transportation, and agriculture, primarily in North America. DiNapoli also announced that the Fund has …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programOpinion 88-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Retirement Benefits (exclusion of compensation for working vacations from calculation of … bargaining agreement is includable in the calculation of one year final average salary under section 3029d of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 95-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … AND NOTES -- Improper Uses (prepayment of certain employer retirement contributions which were previously paid) CITIES … 323(1)(b): A city which has previously prepaid to the State Policemen's and Firemen's Retirement System the amount …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Comptroller DiNapoli and Attorney General Schneiderman Announce Three Arrests in $200,000 Contract Fraud
… never purchased. Later, they forged invoices to double or triple the amount the state owed them. In 2011, the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-and-attorney-general-schneiderman-announce-three-arrests-200000-contract-fraudDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… Mount Vernon did not have adequate financial information for the effective management and fiscal oversight of city … recommendations, and we will continue to provide guidance for a more transparent financial account of the city’s … adequate policies and procedures, lacking formal guidance for interim financial reporting, budget transfers and fund …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesXVII.1 Overview – XVII. Lapsing Appropriations
… appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. Agencies are responsible for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewState Agencies Bulletin No. 1857
… name and Social Security Number on their employees’ Form W-2. This requirement applies to resident and … this requirement is met prior to the generation of 2020 Form W-2 Wage and Tax Statements, OSC and agency … a new card from the SSA, provide the employee with Form SS-5 for completion and submission to the SSA. Verify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1857-verification-employees-social-security-number-ssn-and-name-be-reportedSmall Businesses and the Economic Recovery: Work in Progress
… began collecting and reporting data through the Small Business Pulse Survey , New York’s small businesses have … May 2020–October 2021 Source: U.S. Census Bureau, Small Business Pulse Survey As the economy reopened and began its … Source: U.S. Census Bureau, Small Business Pulse Survey Another positive trend is that fewer …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressTitle V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up)
… program (Program) under Title V of the federal Clean Air Act Amendments of 1990 (Act). The purpose of the Program … excess of established limits. Pursuant to New York’s Clean Air Compliance Act of 1993 (CACA), the Department is … responsible for developing and administering this Program. Air pollution sources subject to the Program must obtain an …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balance-eight