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DiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… thousands of people with paid, hands-on training in skilled, in-demand trades, ranging from information … a proven pathway to high-paying, in-demand careers, and a skilled workforce for businesses,” said New York State … programs are the gold standard for developing a safe, skilled and diverse workforce that’s ready to meet the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachLocal Government Financial Data Sources
… County, City, Town, Village, Fire District Office of the State Comptroller (OSC): AFR Debt, Revenue, Expenditure, Balance Sheet School District State Education Department (SED): ST3 Taxable Valuation and …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for each entity that … and reports on its own transactional data. A business unit (BU) is a required PeopleSoft configuration item that … by “01.” A complete list of BU values; the RPT_SW_BUS_UNIT Reporting Tree, which supports the roll-up of BUs by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuJoin Our Information Technology Team
… Minimum Qualifications Candidates must: Hold a high school diploma or equivalency diploma (such as TASC or GED). …
https://www.osc.ny.gov/jobs/information-technologyElementary and Secondary Education – 2022 Financial Condition Report
… including $1.6 billion from the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), $4.4 billion from the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA Act), and $9.3 billion from the American Rescue Plan Act (ARP Act). …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… 1, 2012 through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), provides health insurance coverage to active and retired State, participating local government, and school district …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryCapital Planning
… Purpose To determine whether the Niagara Frontier Transportation Authority (NFTA) has complied with the capital planning requirements of the Public Authorities … To determine whether the Niagara Frontier Transportation Authority NFTA has complied with the capital planning requirements of the Public …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… program contracts to ensure provider claims do not include State reimbursement for depreciation expenses. The audit … 1, 2010 through June 30, 2014. Background The New York State Office of Alcoholism and Substance Abuse Services … Report (CFR), which is commonly used by several New York State agencies to monitor and oversee service providers’ …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… Purpose To determine whether the Department of Financial Services (Department) is reporting its assessable expenses accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, … To determine whether the Department of Financial Services Department is reporting its assessable …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Internal Controls Over Selected Financial Operations (Follow-Up)
… 2019-S-69 ). About the Program In 1934, the New York State Legislature enacted the Alcoholic Beverage Control Law (Law), creating the State Liquor Authority and the Division of Alcoholic Beverage … the health, welfare, and safety of the people of the State, and to the extent possible supports economic growth, …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followCollection of Fines Related to Tenant Complaints
… Program Homes and Community Renewal consists of New York State’s major housing and community renewal agencies, … of affordable lowand moderate-income housing in the State. Within DHCR, the Office of Rent Administration (ORA) administers the State’s rent laws and regulations related to nearly 1 million …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsReimbursement of Social Services Costs (2013MS-3)
… portion of these costs are reimbursable by the Federal and State governments through the New York State Office of Temporary and Disability Assistance (OTDA). Federal and State regulations permit the reimbursement of …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3New York Farms and Farmland Decrease at a Higher Rate Than Nationally in 2025
… of Agriculture in February 2026, New York lost 500 farms and 100,000 acres of farmland between 2024 and 2025. While the U.S. also experienced losses in this time … in New York was double the national rate of 0.8 percent, and the 1.5 percent decline in farmland was five times the …
https://www.osc.ny.gov/reports/new-york-farms-and-farmland-decrease-higher-rate-nationally-2025Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… 91 and over 200 days after they were received. Monitor State aid payments to ensure all available revenue was received, recorded accurately and deposited timely . State aid checks totaling $41,167 were not accounted for or … collections lists and remittances to bank deposits. Ensure State aid payments are properly accounted for and deposited …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… and investigation records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, … Perform required testing in accordance with New York State Department of Agriculture and Markets regulations and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the … was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Town of Burke – Fiscal Oversight (2016M-277)
… of selected financial operations for the period January 1, 2015 through June 30, 2016. Background The Town of Burke is located in Franklin … approve claims in accordance with Town Law for 20 of the 100 check disbursements that we reviewed. The Board did not … operations for the period January 1 2015 through June 30 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Operational Advisory No. 15
… Subject: Cash Advances Guidance: The Office of the State Comptroller (OSC) has added various Sections in Chapter … Operations regarding Cash Advances. Chapter VII – State Revenues and Appropriated Loan Receivables Section 10 – …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesMWBE Waivers Granted
… October-December 2025 No waivers granted January-March 2026 (Available April 15, 2026) …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… As New York state grapples with cost-effective solutions for its … in infrastructure needs over the next 20 years, the state should examine both the opportunities that … partnerships, according to a report released today by State Comptroller Thomas P. DiNapoli. “Our public …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressed