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Copiague Fire District – Cash Disbursements (2019M-225)
… were paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 were deposited … they were approved according to the District minutes. 306 checks, totaling almost $2 million, had only one of the two …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to greater … 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/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15DiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… for the work of Comptroller Thomas DiNapoli, and his hard working staff, auditing and revealing serious problems …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskPublic Authority Debt Structure and New York's Future Generations, September 2010
New York State’s public authorities are permitted to structure bond issues with the payment of principal heavily weighted to the end of the repayment schedule.
https://www.osc.ny.gov/files/reports/special-topics/pdf/pa-debt-struct-092710.pdfComptroller DiNapoli's Letter to House Financial Services Committee
Letter about the provisions of the Financial CHOICE Act of 2017 (FCA) that are intended to repeal and replace the Dodd Frank Wall Street Act.
https://www.osc.ny.gov/files/press/pdf/choice-act-letter.pdfContract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… the Authority achieved over the twoyear period was, at best, about 18 percent, excluding its work on the New NY Bridge project, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedCity 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.pdfOpinion 91-56
… must be read so that each word or phrase will have a meaning and serve a purpose (see McKinney's Statutes , …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Oversight of Homeless Shelters (2018-S-52) 180-Day Response
To determine if the Office of Temporary and Disability Assistance (Office) adequately oversees homeless shelters to ensure they are operating in compliance ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s52-response.pdfOversight of Passenger Safety (2017-S-50) 90-Day Response
To determine whether the Office for People With Developmental Disabilities (OPWDD) ensures that its vehicles are being operated safely by employees with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s50-response.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… to effectively monitor district financial operations is diminished, and errors and irregularities may continue to …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… rates that participating providers agree to accept for the same services. Often, the rates for non-participating … Overpayments for Services at the Capital Region Ambulatory Surgery Center (2007-S-72) United Health Care: New York State … Insurance Program - Overpayments for Services at the Day Op Center of North Nassau (2007-S-120) …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesDiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… thank U.S. Attorney Preet Bharara, the Securities Exchange Commission and the FBI for their immediate and professional …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeII.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingII.4 Overview – II. New York State Financial Accounting
… the extent practicable, the accounting principles applied by OSC in preparation of the annual financial statements. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewDiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… the State Education Department (SED) for $2.6 million in expenses that were not allowed. “The State Education … required. The audit initially examined the $16.4 million in reimbursable costs the school reported to SED for the … years. The audit recommended SED disallow $2,585,454 in expenses the school reported to the state for …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesDetermination of Residency for Tuition Purposes (2019-S-58)
To determine whether SUNY has adequate assurance that campuses are making accurate residency determinations for students and thus charging the correct tuition rates.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s58.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) 180-Day Response
To determine whether residents of Mitchell-Lama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12-response.pdfOpinion 92-52
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- … state of a market value equal at all times to the amount on deposit and all banks and trust companies are authorized …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 88-29
… IDA member. General Municipal Law, Article 18 (§§800, et seq .) contains provisions of law relative to conflicts of …
https://www.osc.ny.gov/legal-opinions/opinion-88-29