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Opinion 95-7
… by a separate board of commissioners is a district for purposes of article 5-G of the General Municipal Law. The … corporations and districts to enter into agreements for the performance among themselves or one for the other of their respective functions, powers or duties …
https://www.osc.ny.gov/legal-opinions/opinion-95-7State Comptroller DiNapoli Releases Audits
… (i.e., regional food banks, food pantries, soup kitchens) for distribution to people experiencing food insecurity. A … designed housing units, and motels. OTDA is responsible for supervising, inspecting and enforcing shelter compliance … actions and enforcement of existing consequences for violations. OTDA made some progress in addressing the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… to destroyed and damaged homes, the consequences are dire and growing. Fortunately, New Yorkers approved the Clean …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyDiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… The report lays out possible sources to fund the MTA’s substantial capital needs and emphasizes areas of capital … that it cannot fund, such as Phase 2 of the Second Avenue Subway, could be carried over into the 2025-2029 … Street and 241 st St. repair yards, estimated to need $150 million in repairs in 2013, have been updated to need …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… degree, a class D felony, offering a false instrument for filing in the first degree and official misconduct. She was ordered to pay restitution of $33,189 for the money she stole from town fees and tax payments. If … auditors and investigators discovered a $14,000 shortage for 2013 and notified the town, while continuing to work with …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftMessage from the Comptroller – 2022 Financial Condition Report
… the ongoing risks and challenges, and opportunities for changes to improve the long-term outlook for State finances. Federal aid provided 39 percent of the … in SFY 2021-22. Federal funding supports health coverage for nearly 9 million New Yorkers, and plays essential roles …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerXIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… the state by an employee when the employee submits a check for repayment to the state. Process and Transaction … Balance An employee should submit a check to the agency for repayment when an expense report was created that … owed to the State by an employee (i.e., Due to State) and for which the employee is unable to use the Due to State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeXII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
Legislation provides that when a New York State Senator or Member of Assembly dies in Office New York State will provide the beneficiary with a benefit equal to the remainder of the legislators annual salary
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsFinancial Condition and Selected Expenses (Follow-Up)
… ( 2015-S-21 ). Background The New York Racing Association, Inc. (NYRA) holds the exclusive franchise to operate New York … to NYRA for capital expenses, operational support, and enhanced purses. In 2012, a temporary, State-controlled … Audit/Report of Interest New York Racing Association, Inc.: Financial Condition and Selected Expenses ( 2015-S-21 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Inc. (Story Place) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … costs, that Story Place reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must … reported about $1.9 million in reimbursable costs on its CFR for three rate-based preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualTuition Assistance Program – LaGuardia Community College
… students for State-funded Tuition Assistance Program (TAP) awards. Background LaGuardia Community College … tuition for New York City residents is about $4,500. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAspire of Western New York – Compliance With the Reimbursable Cost Manual
… age 21, including preschool special education services for children between the ages of three and five years. … reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the year ended December 31, 2012, Aspire reported …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualSelected Aspects of Discretionary Spending
… New York State Environmental Facilities Corporation (EFC) was created in 1970 to provide low-cost capital and … that were not properly documented in accordance with EFC procedures. EFC did not have written policies or procedures that …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal year ended June 30, 2014. Background TCDC, a not-for-profit organization located in Johnson City, New York, … the ages of three and five years. TCDC is reimbursed for preschool special education services through rates set by … that TCDC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualInternal Controls Over Selected Financial Operations
… oversee human resources, operate training, and arrange logistics. A Master Cooperative Agreement (MCA) between DMNA …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsOffice of Temporary and Disability Assistance SSP Payments Made to State Employees
… other qualifying New York State residents. To be eligible for SSP, individuals must be at least 65 years old, blind or … System – the State’s repository of recipient information for multiple benefit programs, and self-certification by … the SSA contained incorrect income eligibility information for an additional 3,000 SSP recipients. Officials planned to …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… Office for People With Developmental Disabilities (OPWDD) is responsible for coordinating services for more than … were implemented and one was partially implemented. OPWDD is not required to respond to this follow-up report. However, we allow 30 days from the date this report is issued for officials to provide information on any actions …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followSole Custody Reporting
… Annually, on or before March 1st, the Sole Custody Reporting web application will be open for agencies to report reconciled bank account information needed for the State’s annual … financial statements. Agencies are reminded that all bank accounts under their administrative control must be …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingFranklin County – Fiscal Stress (2013M-252)
… 1, 2009, to June 30, 2013. Background Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is governed by the County Legislature which is composed of seven members, one of whom also serves as the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Health Sciences Charter School – Procurement (2013M-211)
… May 3, 2013. Background The Health Sciences Charter School is located in the City of Buffalo and is governed by a Board of Trustees. The School’s budgeted … quotes should be written or verbal. Even though the School is in its third year of operation with a Principal and a …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211