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Schoharie County Court and Trust (2022-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/schoharie-county-2022-ct-3.pdfGreen and Growing: Employment Opportunities in New York's Sustainable Economy
In 2019, New York State enacted the Climate Leadership and Community Protection Act (CLCPA), the State’s latest and most ambitious endeavor to reduce the negative environmental and public health impacts of energy use.
https://www.osc.ny.gov/files/reports/pdf/green-jobs-in-new-york.pdfWayne County Court and Trust (2022-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-county-2022-ct-1.pdf2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels
The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2021-local-sales-taxes-grew-by-over-19-percent-exceeded-pre-pandemic-levels.pdfControls 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: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… (DOCCS) facilities, the system does not include daily incident data, nor does it include information …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… Diane M. Cecero, age 64, of Pittsford, New York, admitted today to unlawfully "double-dipping" and … was made by United States Attorney Grant C. Jaquith and New York State Comptroller Thomas P. DiNapoli. "For the six … to 1996, Cecero was an Assistant Attorney General with the New York State Attorney General's Office (NYAG). In that job, …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsComptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
… across the enterprise. “We want the companies our pension fund invests in to be desirable places to work for … said. “Studies have shown that businesses that commit to disability inclusion outperform their peers. Companies should … in the 2018 DEI, and to be recognized for our efforts to support people with disabilities, as well as their families …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… concerns regarding the cost and reliability of electric service on Long Island have driven repeated reform efforts by … Long Island office of the Department of Public Service (DPS), it was only given certain review and recommendation … strengthening the powers of the Long Island office of DPS to include more robust consumer protection and advocacy …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityOpinion 91-15
… (authority of newly incorporated village to assess park land fee upon subdivision plat already so assessed by town) … town has approved a subdivision plat and collected a park land fee from the developer, and the area then becomes part … completed, the village may not impose an additional park land fee on the same plat under its subdivision regulations …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Opinion 90-57
… and (2) whether the board of fire commissioners of a fire district must obtain voter approval before making payments … departments or fire companies located in a fire protection district of such political subdivision, there shall be a … subdivision" means a county, city, town, village or fire district (see General Municipal Law, §216[1],[2]; Volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 91-30
… competitive bidding, to purchase materials, equipment and supplies under State contracts through the New York State … within a county to purchase materials, equipment and supplies under such a county contract, subject to rules …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 90-49
… full day is entitled only to a proportionate share of the per diem allowance authorized pursuant to Town Law, §214. … a district matter while out of State, was entitled to a per diem allowance. We concluded that section 214 does not … forth the rule in New York with respect to the payment of per diem compensation to improvement district commissioners. …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 93-10
… authorizing certain offices to close on the day before a holiday which falls on a Saturday). General Construction Law, §24, which defines the term "public holiday", provides that "[t]he term public holiday includes ... the fourth Thursday in November, known …
https://www.osc.ny.gov/legal-opinions/opinion-93-10DiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… Thomas P. DiNapoli, Fulton County District Attorney Mike Poulin and New York State Police Superintendent Steven … Thomas P DiNapoli Fulton County District Attorney Mike Poulin and New York State Police Superintendent Steven G …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofit