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Maintenance and Tuition Payments to The Lake Grove School and Mountain Lake Children’s Residence (2009-S-90), 90-Day Response
To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children’s Residence (Mountain Lake) to the State Education Departme
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-09s90-response.pdfSelected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011 (2012-S-53)
We audited selected claim payments made by Empire BlueCross BlueShield (Empire) to the State University of New York’s Stony Brook University Hospital (Stony Bro
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s53.pdfBus Driver Licensing (2012-S-30), 90-Day Response
To determine whether the Metropolitan Transportation Authority’s bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s30-response.pdfBus Driver Licensing (2012-S-30)
To determine whether the Metropolitan Transportation Authority’s bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s30.pdfCollection and Use of the Motor Vehicle Law Enforcement Fee (2012-S-2)
To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all Fee revenue due to the State and whether
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s2.pdfUnclaimed Funds SFY 2017-18 Annual Report
State Fiscal Year (SFY) 2017-18 was another successful year for the Office of Unclaimed Funds (OUF), which now holds $15.5 billion in unclaimed funds.
https://www.osc.ny.gov/files/unclaimed-funds/resources/pdf/ouf-annual-report-2017-18.pdfFacilities Planning Bureau Project Review (2018-S-2)
To determine if the State Education Department’s Facilities Planning Bureau completes its review of projects in a timely manner and, if not, what the impacts...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s2.pdfOversight of Smart Schools Bond Act Funds (2019-S-13)
To determine whether the State Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have...
https://www.osc.ny.gov/files/state-agencies/audits/19s13/pdf/sga-2020-19s13.pdfOversight of Dam Safety (2023-S-16)
To determine if the Department of Environmental Conservation (DEC) is adequately regulating dam owners across the State to ensure their compliance with safety requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s16.pdfReview of the Financial Plan of the City of New York - December 2015
The City of New York submitted a revised four-year financial plan covering fiscal years 2016 through 2019 to the New York State Financial Control Board.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2016.pdfReview of the Financial Plan of the City of New York - July 2014
On June 26, 2014, the City of New York submitted to the New York State Financial Control Board a revised financial plan for FY 2014
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2015.pdfReview of the Proposed Financial Plan and Capital Program for the Metropolitan Transportation Authority - October 2004
The MTA is the custodian of a regional mass transportation system that is critical to the economies of New York City and New York State.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2005.pdfEthical Standards for State Agency Contractors Act
… (Titus) / S.5449 (Skoufis) – Establishes ethical standards for certain state agency contractors performing inherently … Memo Bill Text Status … Establishes ethical standards for certain state agency contractors performing inherently …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-act-0State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… state is facing great opportunities and challenges in the year ahead, and New Yorkers need strong leaders. I served with Carl Heastie and know that he accepts his new role with humility and understands the need to get … state is facing great opportunities and challenges in the year ahead and New Yorkers need strong leaders …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerJoin Our Team as a Local Government Auditor
… wide range of topics including cybersecurity, property tax cap reporting, financial planning, procurement, and more. …
https://www.osc.ny.gov/jobs/lgsaOpinion 97-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (requirement that claims …
https://www.osc.ny.gov/legal-opinions/opinion-97-8DiNapoli Statement on the MTA's July Financial Plan
… when excluding federal one-time relief, making clear what my office has been saying since September 2021 : the MTA is … on how it plans to provide quality service for years to come.” Track state and local government spending at Open Book …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planXII.6.I Paying a Non-State Employee – XII. Expenditures
… who provided services to the State. Paying non-employee travel Paying expenses for employment interviews Paying … procurements with State employees. Paying Non-Employee Travel Policy References: Non-employee travel is claimed through the Accounts Payable Module. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… the Comptroller to prepare periodic financial reports in accordance with GAAP. GASB Statements and Interpretations … and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial … Specific applicable principles are referenced in the topical sections of this chapter. References may be to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… RECEIVABLE The account description, “Accounts Receivable,” is comprised of the following four items: Taxes - Taxes … Chapter. Leases - Leases receivable are recorded based on revenue the State expects to collect as a result of revenue … to appropriated loan receivables certain factors are considered such as: What, if any, repayment agreement is on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grants