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The Dedicated Highway and Bridge Trust Fund: A Shrinking Investment in New York's Future, February 2014
This is the third report released by the Office of the State Comptroller on the State’s Dedicated Highway and Bridge Trust Fund.
https://www.osc.ny.gov/files/reports/special-topics/pdf/transportation-highway-fund-2014.pdfOpinion 91-9
… of Second Class Cities Law) SECOND CLASS CITIES LAW, §§4, 75; MUNICIPAL HOME RULE LAW, §23(2)(f): A city of the second … has implied authority under Second Class Cities Law, §75 to include in its annual estimate a reasonable amount for … class which is governed by Second Class Cities Law, §75 may not increase any item in the annual estimate submitted …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Report on the Joint Investigation of the Orange County Industrial Development Agency
A joint investigation by the Orange County District Attorney’s Office, the New York State Comptroller’s Office, and the New Windsor Police Department revealed institutionalized corruption in the administration of the Orange County Industrial Development Agency’s Accelerator Program.
https://www.osc.ny.gov/files/reports/pdf/joint-investigation-orange-co-ida.pdfThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The New Interdisciplinary School (NIS) on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualDiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… to improve how it informs the public of potential hazards in public drinking water systems and ensure proper actions … protect residents, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. "Safe drinking …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsPreferred Source Contracting
… Purpose To determine how State agencies and facilitating agencies are monitoring contracts fulfilled … work is completed by disabled workers as required by law; and whether facilitating entities are awarding contracts in a … the purpose of the Preferred Source Program (Program) and is in the best interest of the State. This audit covered …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingDiNapoli: Guess Inc. Agrees to Report on Workplace Safety, Environmental Risks
… workplace safety is neglected." Guess? is a Fortune 1000 company with more than 500 stores in the United States, in addition to its stores in 87 other countries. The company has licensed its label to numerous products from … report" every two years and expects to provide "interim updates as necessitated" as new issues emerge. As of May 1, …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-guess-inc-agrees-report-workplace-safety-environmental-risksCity of Troy – Budget Review (B19-5-8)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-82025 Gender Pay Gap
Women in New York working full time earned 87.3 cents on the dollar compared to men in 2023.
https://www.osc.ny.gov/files/reports/pdf/2025-gender-wage-gap.pdfDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… State Comptroller Thomas P. DiNapoli, Ulster County District Attorney David J. Clegg and the New …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… - pdf ] Audit Objective Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151DiNapoli Statement on Executive Budget Proposal
Over the past three years Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing reduce the structural budget imbalance and hold the line on spending
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalHealth and Safety of Children in Foster Care (Follow-Up) (2019-F-23)
We have followed up on the actions taken by officials of the New York City Administration for Children’s Services (ACS) to implement the recommendations...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f23.pdfOpinion 93-5
… regularity and uniformity of procedure are held to be directory, and not mandatory, unless accompanied by negative …
https://www.osc.ny.gov/legal-opinions/opinion-93-5DiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… coronavirus remains undetermined. What is clear is that Washington must do more to help stabilize state and local …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesCity of New Rochelle - Elevator Inspections (2018M-62)
Determine whether City Bureau of Buildings officials ensured that elevators were inspected as required by code or local law, as applicable.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-rochelle.pdfOpinion 95-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … or claiming agent. Therefore, it is our opinion, based on the language and legislative intent of the 1990 amendment, …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Monitoring of NotforProfit Cemeteries for Fiscal Stability and Adequate Facility Maintenance 2016S79
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followXII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… Units to verify vendor qualifications prior to making payment when the vendor is: required to be licensed, … the time services are provided in order to be eligible for payment. BUSINESS UNIT RESPONSIBILITY When a Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsHow the Program Works – Contribution Stabilization Program
… annual contribution according to its usual procedures. The CSP does not change these procedures or the method for … established by the law enacting the CSP. NYSLRS determines what an employer’s contribution would be using the graded … contribution to the graded contribution to determine if the employer is eligible to amortize or required to make a …
https://www.osc.ny.gov/retirement/employers/csp/how-program-works