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2015 Annual Report on Preschool Special Education Audit Initiative
As of December 2015, OSC has completed 63 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2015.pdf2014 Annual Report on Preschool Special Education Audit Initiative
As of December 2014, OSC has completed 40 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2014.pdfLeague for the Handicapped - Compliance With the Reimbursable Cost Manual (2015-S-89), 90-Day Response
We conducted an audit of the expenses submitted by the League for the Handicapped (LFH) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s89-response.pdfLeague for the Handicapped - Compliance With the Reimbursable Cost Manual (2015-S-89)
We conducted an audit of the expenses submitted by the League for the Handicapped (LFH) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s89.pdfThe Dedicated Highway and Bridge Trust Fund: Where Did the Money Go?, October 2009
New York State and its local governments are responsible for the care and maintenance of more than 113,000 miles of highways and more than 17,400 bridges.
https://www.osc.ny.gov/files/reports/special-topics/pdf/transportation-highway-fund-2009.pdfControls Over the Empire State Supportive Housing Initiative (Follow-Up) (2025-F-11) 30-Day Response
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).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f11-response.pdfManaged Care Payments for Unenrolled Providers (Follow-Up) (2015-F-21)
To assess the extent of implementation of the 10 recommendations included in our initial audit report, Medicaid Program – Managed Care Payments to Unenrolled Providers (Report 2021-S-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f21.pdfManaged Care Payments for Unenrolled Providers (Follow-Up) (2015-F-21) 30-Day Response
To assess the extent of implementation of the 10 recommendations included in our initial audit report, Medicaid Program – Managed Care Payments to Unenrolled Providers (Report 2021-S-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f1-response.pdfIntroduction – Information Technology Contingency Planning
… Information technology (IT) has become an integral part of most local governments’ … and accounting and reporting. The impact of an unplanned IT disruption involving the corruption or loss of data or … operations. Proactively anticipating and planning for IT disruptions will prepare local government and school …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionDiNapoli Report Tracks MTA's Shifting Revenue Streams
… The Metropolitan Transportation Authority (MTA) pays for its operating budget from a wide variety of sources, but the decline in paid ridership since the … The Metropolitan Transportation Authority pays for its operating budget from a wide variety of sources but …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… the AFR was known as the Annual Update Document, or AUD. The AUD became known as the AFR in 2023. Our follow up review …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fHispanic Heritage Month Reception
… including the independence of many nations, and the Día de la Raza. New York is home to 3.9 million residents … Puerto Rico, the Dominican Republic, Mexico, Ecuador, El Salvador and Colombia. Comptroller DiNapoli's Economic …
https://www.osc.ny.gov/events/hispanic-heritage-monthPublic Authorities
… requirements for operations including, but not limited to: Employment practices; Contracts and procurement procedures; and Financial reporting. Bonds and Debt Most State public authorities are authorized … Open Book New York is a free, searchable database with financial information about State and local public …
https://www.osc.ny.gov/public-authoritiesDiNapoli Releases Annual IDA Report
… against their cost. My office reports the numbers on local IDAs to help increase their transparency and make … by the State Comptroller’s Office. While most IDAs operate on a calendar-year basis, several, including the New York … $1.1 billion, an increase of 4.3% from 2021 and nearly double the $555 million in 2012. On a regional basis, net tax …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportOpinion 91-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. ZONING AND PLANNING -- Park Lands (authority of newly incorporated village to assess park land fee upon … the village may require the developer to pay money in lieu of park land as a result of the request for resubdivision …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Opinion 91-49
… leased only to the highest responsible bidder after public advertisement. Pursuant to County Law, §215(8), however, both … 153). November 13, 1991 Kenneth H. Holcombe, Esq., County Attorney County of Clinton …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Comptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… of Major Jewish Organizations. DiNapoli met with Steve Markowitz, chairman of the Board of Directors for the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerState Agencies Bulletin No. 191
… 82 (BU 61), NYSCOPBA (BU 01) and DC-37 (BU 67), and M/C employees (BU 06,18,46,52,66,96). Effective Date Check date … for CSEA/Council 82), OMP (OT Meals OT Eligible for PEF/M/C) IPO (Intermittent Inconvenience Pay Override for NYSCOPBA … pay earnings and enter the amount in the time entry panel. Starting with pay period 14L, earn codes IIP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/191-new-earn-codes-overtime-meals-and-intermittent-inconvenience-pay-andDiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… State Comptroller Thomas P. DiNapoli, St. Lawrence County District Attorney Gary Pasqua and the New … DiNapoli said. “Thanks to my partnership with the St. Lawrence District Attorney’s Office and the New York State … 2017. This case was reported by the Village to the St. Lawrence District Attorney’s Office, which then contacted the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… of Review The purpose of our review was to assess the South Orangetown Central School District’s (District) … in implementing our recommendations in the audit report South Orangetown Central School District – Network User … The purpose of our review was to assess the South Orangetown Central School Districts District progress …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-f