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DiNapoli Audit Finds Gaps in NYC School Safety Planning
… meeting required by the city was poor. One school had only one or two of its 11 members in attendance for nine of …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… fund and the internal controls over financial records and reports for the period June 1, 2011, through October 31, … does not provide, and the Board does not request, monthly reports that would provide essential financial information. … the Clerk-Treasurer to provide Board member with monthly reports that provide budget-to-actual results, cash balances …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15DiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… of its clients." OPWDD provides significant long-term care and residential support services for New Yorkers. In New … or two vehicles assigned to each residence depending on how many clients it has. The agency uses the vehicles to … vehicles at least 33 times with suspended licenses. OPWDD does not analyze traffic violations and driving histories to …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsOpinion 89-5
… notice of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW AND RULES, §§8018, 8021: A county clerk may not charge … pendency serves as constructive notice of the litigation and avoids the hardship of the common law rule under which a …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Onondaga County – Court and Trust Funds (2025-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials … estates are entrusted to the CFO for safekeeping by order of the surrogate’s court. Together, the CFO, county clerk and … The purpose of our review was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Opinion 97-3
… Tax Law, §1102[1]). Section 1182, however, is applicable only to the enforcement of taxes which become a lien on or … such general, special or local laws continue in effect only until December 31, 1999 (L 1993, ch 602, §8[c][i], as …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 91-9
… would be subject to a mandatory referendum. March 27, 1991 Linda S. Kingsley, Esq., First Ass't. Corp. Counsel City of …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Opinion 89-59
… (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS -- Capital Costs … (authority to impose water rates to raise both operation and maintenance and capital costs) TOWN LAW, §§198(3)(d), … a town water district may raise the cost of both operation and maintenance and debt service solely by the imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 88-55
… to be "expended for fire department or company purposes only" (see 18 Opns St Comp, 1962, p 101). While the village … board of trustees acts as a board of fire commissioners only when there is no separate board of fire commissioners … under Village Law, §10-1018, the board of trustees may only require the preparation of a financial report of fire …
https://www.osc.ny.gov/legal-opinions/opinion-88-55New York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… paid $54.9 million in sponsorship revenue. However, we only found evidence that $33.6 million in sponsorship revenue …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringOpinion 97-10
… and authorized installment purchase contracts only for "equipment, machinery and apparatus" 1 . The express …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Buffalo City School District – Special Education and Grant Administration (2017M-73)
… Excess Cost Aid and billing nonresident tuition for special education services and to review the grant … through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie … greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationPort Jervis City School District – Financial Condition (2016M-319)
… resulted in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in … regarding the purpose, use and replenishment of funds, when appropriate. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Professional Development - Auditors
… At the Office of the State Comptroller, we are committed to maintaining a positive image of professionalism, objectivity and independence. Maintaining … qualified, credentialed and experienced workforce is one of our primary goals. In accordance with this goal, we …
https://www.osc.ny.gov/jobs/professional-development-auditorsJoin Our Investment Team
We offer competitive base salaries and extensive benefits packages which include comprehensive health dental and vision insurance package options
https://www.osc.ny.gov/common-retirement-fund/employmentNew York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… “Gov. Cuomo’s State of the State message outlined a strong … Gov Cuomos State of the State message outlined a strong …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-stateOpinion 91-13*
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Leases (as constituting indebtedness for purposes … Requiring Bidding (lease of public facility for use by a municipal corporation in performance of its governmental … created because of "the statutory provision that in no way can the city become indebted." ( id ., 36 NY2d at 618, 370 …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Oswego County – Court and Trust Funds (2022-C&T-5)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… the Department, through its Medicaid claims processing and payment system (eMedNY), pays providers directly for … for each Medicaid recipient enrolled in managed care, and the managed care plans pay providers for services … are Plan enrollees. However, some services are excluded (carved out) from the Plans’ benefit packages and paid …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careOpinion 2000-14
… local retirement systems whose indeterminate costs would only be felt in the future" ( NYPIRG v City of New York , 89 … municipality's obligation was fixed and certain, requiring only the contribution of a specified sum for each day of … employee upon termination from service for any reason, not only upon retirement, and regardless of the duration of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14