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Division of Investigations: Complaint Form
DiNapoli encourages the public to help fight fraud and abuse. You can report allegations of fraud involving taxpayer money here.
https://www.osc.ny.gov/files/investigations/pdf/investigations-complaint-form.pdfTravel Advisory No. 8
… – Meal and Incidental Expenses Breakdown Guidance : The United States General Services Administration (GSA) … meal and incidental expenses (M&IE) per diem rates for the period October 1, 2024 through September 30, 2025. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdownXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… process and documentation requirements for contract and amendment submittals subject to the Office of the State Comptroller (OSC) approval. Once … documents to OSC through EDSS. DETERMINING WHEN A CONTRACT AMENDMENT IS SUBJECT TO OSC REVIEW Original Contract Was …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $283.9 billion at the end of the first quarter of State Fiscal Year 2025-26, … The estimated value of the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterSouth Country Central School District – Enhanced Budget Review (B26-7-4)
… evaluation of the adopted budgets for the 2024-25 and 2025-26 fiscal years and the proposed budget for the 2026-27 … District’s general fund budgets. Key Findings The District is on track to incur a 2025-26 fiscal year budget deficit of … to balance the 2026-27 budget. While deficit financing can provide immediate relief, any such borrowing would most …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4Otsego County – Court and Trust Funds (2025-C&T-4)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through July 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to a county treasurer for … appropriate controls to safeguard and account for court and trust funds for the period January 1 2023 through …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4State Agencies Bulletin No. 2028
… 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 442 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesOpinion 95-30
… specified in General Municipal Law, §11 or, in the case of a school district public library, Education Law, …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Oversight of Disability Services (Follow-Up)
… in our initial audit report, Oversight of Disability Services (Report 2021-S-42 ). About the Program The State … provides support to the Campus Coordinators of Disability Services (Coordinators) on all campuses. The Coordinators … auxiliary aids, assistive technologies, and auxiliary services. Campuses must report all students (undergraduate …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Controls Over the Empire State Supportive Housing Initiative ( 2022-S-22 ). About the Program … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followImproper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … The Medicaid Drug Rebate Program helps to offset the costs of most covered outpatient drugs dispensed to Medicaid … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/improper-payments-drugs-without-federal-drug-rebate-agreement-followMitigation for Extreme Weather Conditions and Flooding (Follow-Up)
… Avenue in Queens. The MTA 2025–29 Capital Plan has a budget of $68.4 billion, with $6 billion allocated to …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/mitigation-extreme-weather-conditions-and-flooding-followState Agencies Bulletin No. 286
… This bulletin updates Payroll Bulletin 201 in relation to the processing and taxation of educational assistance … is required on educational assistance benefits provided to State employees for undergraduate courses, up to a $5,250 limit during the tax year. Undergraduate benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsTown of Lee – Financial Management (2025M-63)
… complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the general …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Village of Victory – Records and Reports (2025M-94)
… complete report – pdf] Audit Objective Did the Village of Victory (Village) Clerk-Treasurer maintain accurate, … interested parties were prevented from being informed of the Village’s financial position. Because the … through 2024-25 AFRs late with the New York State Office of the State Comptroller (OSC), including the 2021-22 through …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… fraud, damaged reputation and jeopardize the Department’s funding and its mission. From January 1, 2023, through … from before the audit period through March 31, 2023. The second Treasurer (Treasurer B) held the position from April …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… report – pdf] Audit Objective Did the Beekmantown Fire District No. 1 (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, 2023 … Did the Beekmantown Fire District No 1 District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Municipal & School Audits
… required, and may have paid more than necessary. Town of Cherry Valley – Budget Review (Otsego County) Auditors … significantly underbudgeted the appropriations for the Cherry Valley Community Health Center. Although all other …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Op-Ed: Corporate America Needs to Come Clean on AI's Impact on Jobs
… this concern, finding that occupations with higher AI exposure experienced larger unemployment rate increases …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-op-ed-corporate-america-needs-come-clean-ais-impact-jobsDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… Stronger than anticipated revenues and lower costs for asylum seekers will help New York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today by State Comptroller Thomas P. … it harder to continue to fund recent spending additions for discretionary programs and maintain services. “New York …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenues