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Sales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… New York State Comptroller Thomas P. DiNapoli today released … a report on student loan debt which found the average New Yorker with college loans owed $32,200 in 2015, higher than the national average of $29,700. In New York, student loan debt more than doubled during the last …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeDiNapoli Releases State Cash Report
… Tax revenues of $8.1 billion in June were stronger than expected, and collections for the … fiscal year were $748.5 million higher than projections in the Enacted Budget Financial Plan, according to the … higher than projected. “Tax collections were robust in the first quarter of the fiscal year, exceeding …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… If price scanners or scales are incorrect, or prices don’t match those displayed, it can add up and consumers may end up … law, a complete record of all complaints received, and the results of those investigated should be maintained. …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… subway service for straphangers. Fines are meant to deter bad behavior, but when Transit fails to enforce its own …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… transporting Medicaid recipients to Medicaid health care providers on dates and time when the provider records … care of deserving New Yorkers,” said DiNapoli. “Thanks to my partnership with District Attorney Hoovler they are now being held accountable. My office will continue to work with our law enforcement …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… in Medicaid funds from the New York State Department of Health. The thefts are alleged to have occurred through … two companies are paid by the New York State Department of Health to provide transportation to Medicaid recipients to go … meant to promote the health of deserving New Yorkers. My office will continue to aggressively work with law …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudDiNapoli Releases Annual IDA Report
… IDA projects has increased by over 76%. Project operators estimated that 202,706 jobs would be created by all IDA … $42,000 in FYE 2022 to $43,000 in FYE 2023. The number of net jobs gained (reflecting current jobs reported by project … nearly $2 billion in tax exemptions, resulting in total net tax exemptions of $1.1 billion, down 2.2% from FYE 2022. …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportOpinion 89-44
… that bear on the issues discussed in the opinion. VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State Comptroller) … months during which they did not preside as a village justice and during which they received no moneys for which … justices are required to file a monthly report with the Justice Court Fund of the Office of the State Comptroller for …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 95-13
… FUNDS -- Appropriations and Expenditures (use of excess bond proceeds) LOCAL FINANCE LAW, §165.00: A school district … is no exception in section 165.00 to the requirement that bond proceeds which are not expended for the object or … this requirement is applicable to excess proceeds of all bond issues, irrespective of whether the bonds have "call" …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli Releases July Cash Report
… in settlement proceeds, it is important to closely monitor results as the year progresses to ensure the state’s fiscal … July 31 were 9.9 percent higher than the same period last year, and collections of $4.7 billion in July were $361 … $2 billion, representing a decline of $533.6 million from last year and $1.2 million higher than the latest …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportOpinion 93-30
… had not occurred pursuant to the Sheriff's statutory mandate" ( Town of Poughkeepsie v County of Dutchess , 129 …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… [read complete report – pdf] Audit Objective Did Oxford Academy and Central … report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… learning and behavioral issues or causing hearing and speech problems which can lead to greater difficulty … New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16DiNapoli: State Tax Revenues $3 Billion Below Last Year
… state and local governments this week, it must be at the top of the agenda for quick action in the new year.” Personal …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearXII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments and refunds made by the … Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… and to close next year’s budget gap.” More than 944,000 jobs were lost in March and April, the largest job loss since … projects a budget gap of $4.2 billion for FY 2022 because it relied heavily on nonrecurring actions to balance this … overtime by $350 million in the current fiscal year, it has not yet presented a plan to realize the savings. It …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesState Agencies Bulletin No. 1664.1
… file submissions directly into PayServ. Other unions do not currently have the capability to do so. Agencies will no longer be allowed to process union … the payroll deduction in PayServ for those unions that do not currently submit membership and dues transactions via …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionYaphank Fire District – Claims Processing (2013M-51)
… of our audit was to examine the claims auditing process for the period January 1, 2012, to December 31, 2012. … general fund expenditures were $1,477,872 and $1,593,997 for the years ended December 31, 2011 and December 31, 2012, … meetings, the Board simply receives a warrant of claims for approval. The Board passed a resolution which allows the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51