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Effectiveness of the Information Technology Transformation
… (ITS) was established in November 2012 as part of a New York State Information Technology (IT) Transformation to …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationLocal Government – 2023 Financial Condition Report
… Revenue Sources Remain in Strong Condition Real property tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in … of total revenue ($90.5 billion) for local governments outside of New York City. School districts, towns, and …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentState Comptroller DiNapoli Releases Audits
… State Board of Elections (BOE): Use of Federal Funding for Election Technology and Security (2020-S-18) Generally, the … Manual (2020-S-27) WARC is an SED-approved, non-profit special education provider located in Westchester County, … counties. Among other programs, WARC provides preschool special education services to children with disabilities who …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in April
… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilComptroller DiNapoli Releases State Audits
… was partially implemented. Division of the Budget (DOB): Quality of Internal Control Certifications (2015-F-7) In … reports concluded that improvements were needed to the quality of Internal Control Certifications at 10 of the 12 …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… County) The district has overestimated appropriations for payroll, health insurance, retirement, debt and utilities … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15 fiscal … government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 89-63
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Exemption From (housing authority) … is exempt from the payment of court filing fees. This is in reply to your inquiry asking whether a municipal housing … from the payment of court fees when it is a litigant in Supreme Court, a County Court, the Civil Court of the City …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 88-63
… -- Auxiliary Police (use of moneys received as gift for unit established for village) MCKINNEY'S UNCONSOLIDATED LAWS, … gift to defray the costs of operating an auxiliary police unit established to serve a village are held by the county … that moneys received as donations for the auxiliary police unit of a village within the county have been held by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Higher Education – 2022 Financial Condition Report
… year (AY) 2021-22, New York State public and private higher education institutions had 794,701 full-time and 340,884 … by 10.5 percent compared to 2011-12. The State has a higher proportion of private college attendance than most …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… spending a top shareholder priority. Since the 2010 Supreme Court ruling in the Citizens United case, which … with the following companies: 2014 Comcast Corp. CF Industries (2014 agreement followed 66% support in 2013 vote) …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… funds? Audit Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer … in December 2023. From January 1, 2023 through March 31, 2025, the Department deposited revenues totaling $140,285 and … deposit, disburse, record and report Department funds.As a result, the Board of Directors (Board) lacked reliable …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) … Period January 1, 2023 - November 30, 2024 Understanding the Audit Area Commonly used commodities such as fuel are … access to fuel could occur and remain undetected. During the audit period, the Company purchased 11,819 gallons of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringState Comptroller DiNapoli Releases Audits
… Invasive Species (Follow-Up) (2021-F-16) An audit issued in July 2020 found that while DEC had been active in … (SED) (Preschool Special Education Audit Initiative): Life Skills Home Training Tutorial Program for Preschoolers Inc. – …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 water … totaling approximately $30,000 lacked documentation to support the goods and services procured were only … and air-conditioned enclosure purchases were not in the best interest of taxpayers and resulted in $32,000 of …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-12
… (see New York State Bankers Association v Albright , 38 NY2d 430, 381 NYS2d 17). Of particular note is the fact that … Comp No. 83-69, p 80; 1981 Opns St Comp No. 81-191, p 202; 20 Opns St Comp, 1964, p 250; see also People v Calandra , 164 AD2d 638, 565 NYS2d 467; lv. denied 77 NY2d 992, 571 NYS2d 918 and 77 NY2d 997, 571 NYS2d 923, in …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid – Federal Funding and New York
… of Health and Mental Hygiene (DOHMH). FIGURE 1 – NYC Medicaid Enrollment Sources: NYS Department of Health; … Dept for the Aging 4.1 3.7 Total $ 381.2 $ 375.4 Sources: NYC Office of Management and Budget; OSC analysis Impact As … enrollees and for supplemental Medicaid payments to NYC Health + Hospitals (H+H) for the care they provide to a …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycSmall Businesses and the Economic Recovery: Work in Progress
Businesses in New York were more severely impacted by the COVID19 pandemic in the spring of 2020 than in the rest of the nation and the negative impacts on small businesses with less than 500 employees persist
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
New York State Comptroller Thomas P DiNapoli announced today his office stopped $253 million in questionable or fraudulent personal income tax refunds from being paid so far in 2015
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… the SHARE SetID, which means all agencies will be able to access the complete list of Department codes in the SFS. … is seven numeric characters in length. Ranges are assigned to agencies/entities to keep the values unique across the State. Each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… agreements reached between parties concerning the division of the pension benefits. While it’s use is not required, DRO …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-template