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2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfOffice Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (Report 2024-F-21)
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21.pdfReport on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfHomes and Community Renewal: Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) 180-Day Response
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46-response.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21-response.pdfDiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… Attorney Spota and his staff for their diligence and hard work in bringing this local official to justice.” …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… v’Yalda Early Childhood Center, claimed nearly $3 million in ineligible expenses for reimbursement, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Schools … needs children must properly account for their use of public funds,” DiNapoli said. “We have found too many schools …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesState Comptroller DiNapoli Releases Jamaica Economic Snapshot
… The population, number of businesses and household incomes in the Greater Jamaica area in Queens are increasing at a rapid pace, according to … the Greater Jamaica Area ” or go to http://www.osc.state.ny.us/osdc/rpt6-2017.pdf … The population number of …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… Division of Investigations and the Attorney General. This case is the latest joint investigation under the Operation … Section is led by Chief Auditor Edward J. Keegan. This case was prosecuted by Assistant Attorney General Philip V. …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… The former recreation director in the town of Fishkill allegedly misused as much as $50,000 generated by the town’s senior center, according to an audit released … DiNapoli encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillUncollected Penalties (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, … on July 31, 2013 and covered the period of April 1, 2007 to February 1, 2013. The objective was to determine whether the Department effectively pursues and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followDiNapoli Releases Report on Environmental Funding in New York State
… 2003 while its responsibilities have grown, according to a report released today by New York State Comptroller … has barely kept pace with inflation and now is projected to decline,”DiNapoli said. “Our natural resources are major … New Yorkers’ health and quality of life. We must continue to safeguard these assets.” DiNapoli’s report, “Environmental …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateOpinion 92-8
… share of a federally-aided city bridge project. You ask whether Local Finance Law, §165.00 prohibits a city …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 90-56
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Military Leave (additional … CONST, art VIII, §1; 38 USC §2024(d): A school district, by resolution, may provide prospectively for full or …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 91-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … appointed confidential secretary or bookkeeper. The town's code of ethics, however, should address the subject of … town to adopt a code of ethics setting forth standards of conduct for the guidance of its officers and employees. A …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Opinion 94-31
… EMPLOYEES -- Vacations (annual cash payment in lieu of) CIVIL SERVICE LAW, §200, et seq.; GENERAL MUNICIPAL LAW, §92: It is … employers and employees is authorized by article 14 of the Civil Service Law (§200, et seq.; the "Taylor Law"). It is …
https://www.osc.ny.gov/legal-opinions/opinion-94-31State Agencies Bulletin No. 2040
… Purpose The purpose of this bulletin is to provide the Division of Homeland Security and Emergency Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protection