Search
State Comptroller DiNapoli Releases Municipal Audits
… present the statutorily-required annual directors’ report or any interim financial information to the membership. Of … non-payroll disbursements were properly procured, approved or adequately supported. Of 97 disbursements tested totaling … paid $769,931 in 2019, officials did not seek competition or provide documentation that competition was sought for 11 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2New York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… The audit covered the period from July 2020 through June 2023. About the Program DHS, an administrative … services for eligible homeless families and individuals in New York City and for providing fiscal oversight of the … In July 2011, DHS contracted with CAMBA, a City-based not-for-profit organization, to provide temporary housing, …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueBlock Institute School – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Block Institute School (Block) on its … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualTown of Sheridan – Shared Services Costs (2023M-74)
Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared service costs incurred pursuant to an intermunicipal agreement (IMA) and whether the Board conveyed land in a transparent and equitable manner.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sheridan-town-2023-74.pdfCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1)
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1.pdfInformation Systems Auditor 1 - #02923 - 02925
All candidates MUST complete this template in full to demonstrate they meet the minimum qualifications. Candidates will be selected for interview based SOLELY on the contents provide by them on this template.
https://www.osc.ny.gov/files/employment/docs/02923-02925-information-systems-auditor-1-mq-template-4-2023.docCVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1) 180-Day Response
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1-response1.pdfLingering Challenges in the Child Care Sector
New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide.
https://www.osc.ny.gov/files/reports/pdf/child-care-challenges.pdfCity of Long Beach – Budget Review (B24-7-4)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/long-beach-city-b24-7-4.pdf00804_Project Assistant_MQ Template_2_2023
All candidates MUST complete this template in full to demonstrate they meet the minimum qualifications. Candidates will be selected for interview based SOLELY on the contents provide by them on this template.
https://www.osc.ny.gov/files/employment/docs/00804-project-assistant-mq-template-2-2023.doc07683 Public Information Specialist 2 Digital Content MQ Template 2/23
All candidates MUST complete this template in full to demonstrate they meet the minimum qualifications. Candidates will be selected for interview based SOLELY on the contents provide by them on this template.
https://www.osc.ny.gov/files/employment/docs/07683-public-information-specialist-2-dc-mq-template-2-2023.docAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (2020-S-46) 180-Day Response
To determine whether the Adult Career and Continuing Education Services – Vocational Rehabilitation (ACCES-VR) Supported Employment Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment services for individuals with a disability.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s46-response.pdfAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (2020-S-46)
To determine whether the Adult Career and Continuing Education Services – Vocational Rehabilitation (ACCES-VR) Supported Employment Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment services for individuals with a disability.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s46.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfReview of the Enacted Budget: State Fiscal Year 2021-22, April 2021
The New York State All Funds Budget for State Fiscal Year (SFY) 2021-22 totals an estimated $212 billion – the largest budget in State history, almost 10 percent greater than the prior year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2021-22.pdfTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … discontinued at the end of the 2013-14 fiscal year. The New York City Department of Education (DoE) refers students to …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualDiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities will remain capped at 2% for the fourth year in a row, according to data released … DiNapoli’s office calculated the inflation factor at 2.95% for those with a June 30, 2026, fiscal year end. “For the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentOpinion 92-9
… 3102[c]). Depositions may be taken from, among others, a "party" to the litigation, an officer, director, member, agent or employee of a party, or from any other person upon notice stating the … 915, pertaining to the circumstances under which a non-party witness may be deposed). It is only when the individual …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 94-31
Whether a village and the union representing its employees may provide in a collective bargaining agreement for employees annually to receive cash in exchange for one week of vacation credit accrued during that year
https://www.osc.ny.gov/legal-opinions/opinion-94-31DiNapoli: School District Tax Cap Levy Remains at 2%
… Property tax levy growth for New York’s school districts and 10 cities will remain capped at 2% for the fifth year in a row, according to data released today … DiNapoli’s office calculated the inflation factor at 2.63% for those with a June 30, 2027, fiscal year end. “For the …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percent