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2017 Annual Report on Preschool Special Education Audit Initiative
In 2017 OSC completed 23 audits of expenses submitted to SED by preschool special education providers and identified over $12.5 million in disallowances.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2017.pdfEmployer's Guide - Section 1: About NYSLRS
The Employer’s Guide is a resource for the benefit and payroll staff of NYSLRS’ participating employers to help them do their Retirement System-related work.
https://www.osc.ny.gov/files/retirement/employers/pdf/employers-guide-section-1.pdfGrowing Cracks in the Foundation: Local Governments Still Challenged to Keep Up with Vital Infrastructure Needs
This follow-up report expands the analysis of the previous report; updating annual local government financial data and contrasting that to the associated local
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure2014.pdfProfile of Nonprofit Organizations in New York State, December 2016
Nonprofit organizations provide a variety of services to New Yorkers in a wide range of areas including health care, social services, education, and the arts.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-nonprofit-2016.pdfLong Island Power Authority: Response to Hurricane Earl, December 2010
While LIPA appears to have adhered to established storm protocols in response to Hurricane Earl, opportunities exist to improve these policies and procedures.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-lipa-2010.pdfVital Signs: Health Care Employment Gains Across New York State
With over 1.2 million jobs and nearly $71 billion in wages, the health care sector is a key driver of New York’s economic growth.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-health-care-2018.pdfNew York Youth Jobs Program (2017-S-69)
To determine if the Department of Labor is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements and are certified ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s69.pdfExamination of Unemployment Insurance Willful Overpayments
The objective of our examination was to determine whether NYDOL properly assessed penalties in accordance with Federal and State law for unemployment insurance
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-09-25.pdfAn Examination of the Finances of the Metropolitan Transportation Authority - April 2003
On February 19, 2003, the State Comptroller took the extraordinary step of issuing subpoenas for records and testimony from officials of the MTA.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2004.pdfComptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2012-13, April 2013
SFY 2012-13 brought serious budgetary challenges, including the second most expensive storm to hit the U.S. and a still-slow recovery from the Great Recession.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2012-13.pdfThe Securities Industry in New York City - November 2008
Wall Street and the nation have been pounded by the fallout from the subprime credit crisis that reached a critical point in July 2007.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2009.pdfComptroller DiNapoli & A.G. Schneiderman Announce Sentence of Brooklyn Man for Stealing Over $22K in Deceased Mother's Pension Benefit
… Buie, a Brooklyn resident, for stealing over $22,000 in pension benefits issued by the New York State and Local … an elaborate scheme to steal his deceased mother’s pension," said State Comptroller Thomas P. DiNapoli. "Thanks … the New York State and Local Retirement System." "Stealing pension benefits from a deceased family member is not a …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-ag-schneiderman-announce-sentence-brooklyn-man-stealing-over-22k-deceasedState Agencies Bulletin No. 2378
… Purpose: The purpose of this bulletin is to reconcile employee Social Security … the continued partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC). Affected Employees: Employees … The purpose of this bulletin is to reconcile employee Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Statement on Enacted State Budget
… housing and clean water projects, as well as important criminal justice reforms and other programs to help New … housing and clean water projects as well as important criminal justice reforms and other programs to help New …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetState Agencies Bulletin No. 2060
… Purpose The purpose of this bulletin is to reconcile employee Social Security … the continued partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC). Affected Employees Employees … The purpose of this bulletin is to reconcile employee Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedAccounts Payable Advisory No. 52
… provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition and in accordance with the terms and conditions of the purchase agreement. The agency must … provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition and in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9State Agencies Bulletin No. 2372
… of changes in maintenance rates for employee housing and meals and explain agency responsibility for maintaining correct … Employees: Employees with deductions for employee housing and/or meals using Deduction Code 401 (Taxable Maintenance) … of changes in maintenance rates for employee housing and meals and explain agency responsibility for maintaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2372-change-maintenance-rates-employee-housing-and-mealsCenter Moriches Union Free School District – Payroll (2024M-155)
… District (District) officials made accurate, approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Key Findings Officials did not make accurate, approved and supported payroll payments to employees for tutoring, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Town of Oxford – Financial Condition (2024M-135)
… condition? Audit Period January 1, 2019 – December 31, 2023. We extended our audit period back to December 31, 2007 … financial reports. The Town’s general and highway fund 2023 appropriations totaled $1.3 million. OSC previously … for possible fiscal stress. Using our recalculated results of operations for the Town for the 2019 through 2023 …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… economy create future fiscal pressure. “I am pleased the final budget does not limit the Comptroller’s review of terms …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budget