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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.pdfKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-13)
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s13.pdfAFR Modernization - Validation Rules in the Statement of Indebtedness
In this session, you will learn how to resolve broken validation rules (edits) in the Statement of Indebtedness. Our staff will provide some live examples in the application and will demonstrate resources being developed to assist you.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-validation-rules-statement-of-indebtedness-02-10-2022.pdfImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72)
To determine whether the Department of Health made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72.pdfEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual (2021-S-21)
To determine whether the costs reported by Empowering Minds Therapy Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s21.pdfNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
This report, the ninth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2023.pdfOpinion 91-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … (mandatory referendum - curtailing powers of city board of estimate) MUNICIPAL FUNDS -- Budget Procedures (increase … Whether section 75 of the Second Class Cities Law SCCL would permit a city …
https://www.osc.ny.gov/legal-opinions/opinion-91-9DiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… The former highway superintendent for the Town of Erin in Chemung County made personal purchases and used gas, oil and other town supplies for his own use, … vouchers to make it appear that the items were bought for highway department use. The audit revealed that in some …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinDiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force
… between males and females narrowed between 2019 (68.3% vs. 53.5% and 2021 (65.5% vs. 54.5%) as more women sought employment. Female and male …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-forceDiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… Federal COVID-19 relief funds distributed during the pandemic … have taken steps to shore up the system’s finances, and federal funding provided critical relief when COVID first hit … fought hard to get H+H the money it had coming from the Federal Emergency Management Agency, which should help with …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careCompliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/compliance-executive-order-95-open-dataDiNapoli: Wall St. First Half Profits Jumped
… Comptroller Thomas P. DiNapoli’s annual report on Wall St.’s performance. “Wall Street had a very profitable start … political uncertainties, are casting a shadow over Wall St.’s second half and leave 2019’s year-end profits a …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… his plea. A new indictment was secured in August 2020, but court closures related to the COVID-19 pandemic further delayed the case. The State Comptroller’s Office, United States Postal … Norwalk, Conn; Jupiter, FL; Redlands, Calif; and South Carolina, North Carolina, Pennsylvania, New Jersey. …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeComptroller DiNapoli Releases Municipal Audits
… Trust , Village of Scottsville and the Town of Ulster . “In today’s fiscal climate, budget transparency and … segregated and compensating controls were insufficient. In addition, access rights to the housing software and … late balances has not been approved and was not charged in the proper billing quarter. Town of Leicester – Budgeting …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… Comptroller Thomas P. DiNapoli, Genesee County District Attorney Kevin T. Finnell, and the New York State Police … to hide her crime,” DiNapoli said. “I thank District Attorney Finnell and the State Police for their ongoing … in combatting public corruption.” Genesee County District Attorney Finnell said, “The Genesee County District …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsState Agencies Bulletin No. 2324
… inform agencies of OSC’s automatic processing of the April 2025 increases to Location Pay, Supplemental Location Pay, … provides for a new 11 Year Seniority Pay effective 04/01/2025 for eligible employees. Effective Dates: The 2025 increases to Location Pay, Supplemental Location Pay, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2324-april-2025-increases-location-pay-supplemental-location-payState Agencies Bulletin No. 2339
… 9900, 0008, 006X, 003X, 002X, 008X, 0099 or 2222 Inc Code Req Review – if the increment code on the employee’s Job Data … Increment Code Missing Increment Code Invalid Inc Code Req Review Sal Below Hiring Rate See Control-D Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2339-april-2025-3-salary-increases-arbitration-eligible-bu01-and-nonVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and l Reported the results of the Village’s fiscal activities … audit of the CFO’s 2022-23 fiscal year financial records and reports. The annual audit for the fiscal year ending May …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18DiNapoli: Former Le Roy Fire Dept Treasurer Pleads Guilty in $46,000 Theft of Public Funds
… by New York State Comptroller Thomas P. DiNapoli. Dennis Snow, 61, pleaded guilty in Genesee County Court to grand … hard work in this case." DiNapoli's investigation found that Snow was actively gambling during this time and that he used funds from department and association accounts …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-former-le-roy-fire-dept-treasurer-pleads-guilty-46000-theft-public-fundsComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Broome , Candor Fire District , County of Clinton Industrial Development Agency , Dutchess … that the monthly budget-to-actual reports provided by the treasurer were complete and that miscellaneous revenues … to be paid. Georgetown Fire District – Board Oversight (Madison County) Board members did not ensure that complete …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1