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Opinion 98-2
… commissioners) TOWN LAW, §178-c: A fire district may not pay for post-meeting dinners of members of a fire district … or prohibit such use. You ask whether a fire district may pay for dinner expenses for fire commissioners under the … Whether a fire district may pay for dinner expenses for fire commissioners under certain …
https://www.osc.ny.gov/legal-opinions/opinion-98-2State Agencies Bulletin No. 2011
… to inform agencies of OSC’s upcoming automatic processing and provide guidance on processing payments not automatically … the 2016-2023 Agreement between the State of New York and NYSCOPBA, eligible employees in New York City, Nassau, Rockland, Suffolk and Westchester Counties earning Location Pay Downstate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payDiNapoli Examines Faltering LinkNYC Program
… with the franchise agreement terms. Failure to Meet Installation and Digital Equity Goals A primary goal of the … DiNapoli’s audit found DoITT didn’t monitor or enforce the installation requirements of the contract with the consortium … damages for every kiosk that is not running 45 days after installation and another $25 if it goes past 75 days. DoITT …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… it did not adequately monitor them and missed warning signs of financial troubles that could lead to closures. … of their program, and job placement. This data is vital, not just for SED to measure a school’s quality but for … not follow up with numerous schools that showed warning signs of declining enrollment and graduations. DiNapoli …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… New York City’s Department for the Aging (DFTA) provides home care and case management … to improve workforce conditions. Report New York City Government Services: Home Care Services Related Reports New York City Government Services: Child Care Services for Children Under …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needsComptroller DiNapoli Releases State Audits
… supervisor, to control almost all of the process for the procurement of textiles. The inadequate separation of … controls increases the risk of favoritism in the award process. Auditors found Corcraft officials awarded … Education Department, one student who did not meet the citizenship requirement, and one student for whom auditors …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsNew Windsor Couple Plead Guilty in Connection With Theft of Over $3.4 Million Dollars From New York by Submitting False Medicaid Provider Claims
… on Thursday, Rohail Raja, age 45, of New Windsor, pled guilty in Orange County Court to Grand Larceny in the First … billing for Medicaid transports that either did not occur at all, or did not occur in the manner that demands … from the Office of the State Comptroller. Raja is the owner of Unique Class, Limo, Inc. and also acted as a high …
https://www.osc.ny.gov/press/releases/2026/05/new-windsor-couple-plead-guilty-connection-theft-over-34-million-dollars-new-york-submitting-falseState Comptroller DiNapoli Releases School Audits
… , Dansville Central School District , East Rochester Union Free School District , Edgemont Union Free School District , Garrison Union Free School District , Great Neck Union Free School …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Proposed Regulations
… shall be made available for public inspection at least 30 days before consideration for approval by the Board[, and …
https://www.osc.ny.gov/legislation/proposed-regulationsOversight of Disability Services (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Oversight of Disability Services (Report 2021-S-42 ). About the Program … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New … it incurs for the operation and training of the State Army and Air National Guard, including facilities, equipment, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followSelected Aspects of Subway Station Safety (Follow-Up)
… stations is one of Transit’s essential duties. Transit’s Division of Station Environment and Operations (Division) mission is to ensure “the cleanliness, maintenance, … and safety” of subway stations. The Division has six operating units with 6,024 employees who …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followNYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… P. DiNapoli today announced that ExxonMobil has agreed to implement the shareholder request that the company analyze how worldwide efforts to adopt the Paris Agreement goals for reducing global … is a win for shareholders and for the company's ability to manage risk," said New York State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changeNew York City’s Uneven Recovery: Mothers in the Workforce
… to Face High Unemployment Rate as Nation’s Recovered The onset of the COVID-19 pandemic placed an outsized strain on parents as … The onset of the COVID19 pandemic placed an outsized strain on parents …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceXVI.4.B Tax Revenues – XVI. Financial Reporting
… Corporation Franchise Tax Corporation and Utilities Tax Bank Tax Insurance Tax Pass-Through Entity Tax Petroleum …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesMore About This Retirement Plan – New Career Plan
… and Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire … These benefits are provided by Sections 375-h and 375-i of the New York State Retirement and Social Security Law … New York State Legislature. PFRS members employed by the city of Yonkers who joined July 1, 2009 through January 8, …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-plan2024 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds2025 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town officials did not establish long-term capital and financial plans, which provide a framework to assess the …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183