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Oversight of the Farm-to-School Program (Follow-Up)
… (Program) was established to increase school districts' and individual schools' purchase of local specialty crops by … Program is intended to connect schools with local farms and food producers, strengthen local agriculture, improve student health, and promote regional food system awareness. By providing …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followAdministration of Self-Insured Workers’ Compensation Plans
… Staten Island Railway), MTA Bus Company, and Triborough Bridge and Tunnel Authority. The audit period was from July … – New York City Transit, MTA Bus Company, and Triborough Bridge and Tunnel Authority – are self-insured and administer …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansSales Tax Vendor Registration Practices (Follow-Up)
… included in our initial audit report, Sales Tax Vendor Registration Practices (Report 2020-S-40 ). About the Program … included in our initial audit report Sales Tax Vendor Registration Practices Report 2020S40 …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followElevator Safety (Follow-Up)
… of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million buildings and construction sites in New York City. This responsibility … (non-DOB inspectors), ensures that elevators are tested, and monitors the results. The Building Code requires that …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followReporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reportersDiNapoli: State Pension Fund Adds Another $20 Million to Investing in New York Program
… solid investment returns for the state pension fund and has supported thousands of local jobs. Our latest $20 … to Tribeca will help successful startup companies grow and expand." The In-State Program, which was designed to … The In-State Program has $490 million available to invest and is always looking for opportunities that meet the Fund's …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-state-pension-fund-adds-another-20-million-investing-new-york-programState Comptroller DiNapoli Releases Municipal Audits
… did not establish comprehensive leave benefit policies and procedures. Officials also did not accurately maintain employee leave records. Leave used and compensatory time (comp time) earned was not always … $4,600, was not supported by an employee’s time and attendance records. In addition, 33 hours of comp time …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund
… and their beneficiaries.” “Nav is a valued partner to me in our investment process,” Anastasia Titarchuk, the … go to Comptroller DiNapoli for his trust in appointing me to this position.” Patel was born in Uganda and raised in …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fundUnified Court System Bulletin No. UCS-266.4
… review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to … properly authorized, verified and executed. As the State’s payroll administrator, OSC is responsible for processing required payroll deductions (e.g., income tax and wage garnishments) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollNew York State Health Insurance Program – CVS Caremark Payments Made Under the Incorrect Plan
… audit covered the period from January 2022 through June 2025, and January 2019 through December 2025 for certain high-risk Medicare‑qualified members. About …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/new-york-state-health-insurance-program-cvs-caremark-payments-made-under-incorrect-planState Comptroller DiNapoli Releases School District Audits
… District officials did not establish adequate policies and procedures for network user accounts to prevent … disable 64 unneeded user accounts, which included generic and former student and employee accounts. Lansing Central School District – …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityDiNapoli: DOCCS Transitional Services Programs Need Improvement
… those who participate.” According to DOCCS, of the 9,883 men and women released from prison in 2024, 4,443 (45%) were undomiciled – lacking a fixed, … Transitional Housing pilot that has 76 beds for men and 32 for women to combat the prison-to-shelter …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementOpinion 92-32
… A town may purchase an historically significant railroad depot located within the town and immediately reconvey the depot, for fair and adequate consideration, to an historical … of surplus town funds to purchase an historical railroad depot located within the town, under the following …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 2000-20
… and Expenditures (membership in volunteer firefighters museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- Fire Districts (authority to become member of volunteer firefighters museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Comptroller DiNapoli Releases School Audits
… 2015-16. West Babylon Union Free School District – School Lunch Operations (Suffolk County) Meals in the district cost … generated by the meal sales. Furthermore, the school lunch productivity is lower than industry standards. These deficiencies have resulted in the district school lunch fund reporting a deficit total fund balance of $452,041 …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Audit Identifies Improvements Needed by NYC DOB to Help Ensure Building Owners Achieve Climate Mobilization Act Goals
… City Department of Buildings (DOB) made efforts to ensure compliance by private building owners with the city’s Climate … its service providers’ outreach efforts and building owner compliance with certain requirements provided no assurance that owners would be in compliance with requirements to reduce greenhouse gas (GHG) …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-audit-identifies-improvements-needed-nyc-dob-help-ensure-building-owners-achieve-climateVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… to payments and deposits should be submitted in either the Accounts Payable (AP) or the General Ledger (GL) modules. … of adjustment that is needed and any system constraints will determine in which module a transaction should be … are approved by the ‘Generic GL User’ will be subject to a post audit review by OSC BSAO. State agencies must ensure all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… before it releases its 2025-2029 capital plan because they may affect the needs and timing of projects in that plan. … until the capital funding issue is dealt with. “There is a lot at stake for riders and toll payers. The MTA must be …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planEfficiency of Warehouse Space
… Objective The audit objective was to determine if the Office of General Services (OGS) has reviewed the warehouse space used by State agencies for cost-savings opportunities. Our audit covered the period … The audit objective was to determine if the Office of General Services OGS has …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-space