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About the New York State Comptroller's Office
… government accountable while protecting the peoples money …
https://www.osc.ny.gov/about/about-comptrollers-officeHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… and approved prior to payment. Key Findings We reviewed 100 claims totaling $846,279 and determined they were for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… County Industrial Development Agency – Local Development Corporation (LDC) officials ensured disbursements were … County Industrial Development Agency Local Development Corporation LDC officials ensured disbursements were properly …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key Findings … However, all claims were not audited or approved prior to payment. As a result, BOCES has a higher risk of inaccurate … determine whether they were audited and approved prior to payment and found that 1,393 claims (78 percent), totaling …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water operations … for 2015 total $83,015. Key Findings The duties related to water district billing, collecting and recordkeeping were … Key Recommendations Establish compensating controls to mitigate the risks associated with the lack of segregation …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51State Police Bulletin No. SP-259
… of State Police of OSC’s automatic processing of the 2025 State Police Expertise Pay, and to provide agency … are affected. Background: Chapter 182 of the Laws of 2025 implements the 2023-2026 Agreement between the State of … for an annual expertise payment. Effective Dates: The 2025 State Police Expertise Pay is effective on 11/01/2025, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-259-2025-expertise-pay-eligible-employees-state-police-investigators-unitOpinion 92-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned … tax collector clerk justice and supervisor for the use of a portion of their homes as offices from which they …
https://www.osc.ny.gov/legal-opinions/opinion-92-16DiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… resolve a complaint. New York State Homes and Community Renewal oversees all state housing and community renewal agencies, including the Division of Housing and Community Renewal and its Office of Rent Administration (ORA). …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsOpinion 99-14
… PUBLIC CONTRACTS -- Contracts Requiring Bidding (removal and retention by the contractor of underground tanks … agreement by a town on behalf of a water district for the removal and retention by the contractor of underground water … the tanks and equipment exchanged as consideration for the removal work constitutes an indirect expenditure for purposes …
https://www.osc.ny.gov/legal-opinions/opinion-99-14State Comptroller DiNapoli Releases State Audits
… State Comptroller Thomas P. DiNapoli announced today that the following audits have been issued: Office of Temporary … National Directory of New Hires Data Security (2016-S-27) The office has taken actions to comply with the federal … The office has taken actions to comply with the federal …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… Eric T. Schneiderman today announced the indictment of New York City Council Member Ruben Wills for allegedly … filing false documents with the New York City Conflicts of Interest Board. The case is the latest joint investigation under the Operation Integrity partnership of the Attorney General and Comptroller which has resulted in …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… while others in the same region with rates as high as 7.16% were passed over. Auditors also found that DOH did not … material. DiNapoli recommended DOH: Develop and implement enhanced controls and monitoring practices for grants … to, developing policies and procedures and promoting enhanced participation in programs by providing clear …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementOpinion 90-25
… either statutory or contractual, by a municipality before funds may be paid to a private individual or entity in …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Opinion 92-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … LAW, §§112, 179-p; VILLAGE LAW, §11-1120: In the absence of an agreement approved by the State Comptroller and … Whether the State is responsible for the payment of late charges imposed by the Village of Attica Village on …
https://www.osc.ny.gov/legal-opinions/opinion-92-57XII.5.K Federally Reportable Payments – XII. Expenditures
… Client Payroll/Work for Pay Payments from human service related agencies to wards of the state for services … $50,000 Loan Forgiveness Grants from the Higher Education Service Corporation to attorneys, social workers, child care … Payment Interest Interest on late payments for unjustified delays in paying vendors, and providers of service pursuant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsState Agencies Bulletin No. 2012
… Purpose The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, … for any reason, whose Direct Deposit is reversed due to an overpayment, who request a check exchange, and who … The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No. 2255
… April 2024 Security Supervisors Unit (SSPU) Retroactive Salary Increases and provide instructions for payments not … for a three percent (3.00%) increase to the general salary in April 2023 (retroactive) and April 2024 … Effective Dates: April 2023 and April 2024 3% Retroactive Salary Increases for interest arbitration eligible members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3Independent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… 2021. Kroll concluded the transactions were approved and closed according to the Fund’s policies and legal …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsDivision of Housing and Community Renewal Bulletin No. DH-142
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2025 DC 37 3% … The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-142-april-2025-district-council-37-dc-37-3-salaryDiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… York City’s Human Rights Law and investigates allegations of housing discrimination. Complaints may include landlords … or those who rely on benefits, or denying housing because of race, gender or sexual orientation. CCHR uses Dynamics, an … showed CCHR received 51,702 discrimination inquiries. Of these, 48,443 (93.7%) were recorded as closed, 1,831 …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rights