Search
State Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… and prevent fraud, waste and abuse. The new law (A.5056/S.3757) enables the Office of the State Comptroller to …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-wasteSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Selected Operating and …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followLand Banks Enter the Fight Against Blight
This report explains what land banks are, discusses how they can help local governments cope with high concentrations of vacant and abandoned properties
https://www.osc.ny.gov/files/local-government/publications/pdf/landbanks1016.pdfOversight of the Nourish New York Program (Follow-Up)
… ). About The Program The Nourish New York (Nourish NY) initiative was established in May 2020 during the … Food insecurity—an inability to acquire adequate food for one or more household members due to a lack of … where AGM and DOH could strengthen controls to ensure only eligible products and expenses are funded by Nourish NY. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… Determine whether the Manchester-Shortsville Central School District (District) officials properly and … … Determine whether the ManchesterShortsville Central School District District officials properly and transparently …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexXII.8.C Payment Intercepts – XII. Expenditures
… the Office of the State Comptroller (OSC) has the ability to offset payments received from the Business Unit and offset … This section provides Business Units with guidance on how to request OSC to intercept a payment from a Business … identified by the Business Unit, as well as instruction on how to proceed. If you have questions regarding payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… Sheingold as Counsel to the Comptroller, to take effect in early March. He will direct all legal affairs for the … fraud and corruption. He was an assistant attorney general in the New York State Attorney General’s litigation bureau, where he handled cases in federal and state court. He was also an assistant district …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, Improper Payments Related to the …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followState Comptroller DiNapoli Report Details LIRR Delays in 2017
… state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017New York City Construction Industry Booming
… The construction industry in New York state has set employment records for four consecutive years with New York City accounting for half of the state’s construction …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… and a proper charge against the local government or school district. As a general rule, a claim package should … for the purchase of goods exceeding $20,000 and for public work contracts (e.g., construction) exceeding $35,000. … lowest responsible bidder was awarded the contract, after public advertisement for sealed bids, or that the contract …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingCybersecurity Month Phishing
Learn how to recognize and report phishing emails and schemes to protect your municipality from the risk of unauthorized access.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-phishing-10-31-22.pdfDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… to obtain or complete higher education, such as at a college or trade school. The audit found a significant number … instruction and can persist on a path that leads to a degree, a credential or employment that pays wages that can … college ready by DOE’s standards because they either didn’t graduate high school on time (75) or were not academically …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationWallace Fire District – Board Oversight (2024M-126)
… funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board … purchased a vehicle that was not the most prudent or in the best interest of taxpayers (Figure 3). The Board did … reports. The Board adopted an unrealistic budget resulting in an operating surplus totaling $45,274. The Treasurer has …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Former Lake George Watershed Coalition Director Sentenced to 8-24 Years for Stealing Nearly $250,000 in State Grant Funds
… the Lake George Watershed Coalition, was sentenced today in Warren County court to 8-24 years in prison after a jury convicted him of 6 felonies, including grand larceny in the second degree, scheme to defraud in the first degree …
https://www.osc.ny.gov/press/releases/2020/09/former-lake-george-watershed-coalition-director-sentenced-8-24-years-stealing-nearly-250000-stateCounty of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Directors (Board) had significant discussions of the pros and cons of developing the property. This would include taking into account the struggles of developing and attracting businesses to other COIDA-owned properties. … that could take advantage of the property as a rail yard and be profitable. The Board decided this was not in County …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Westchester County, New York. The Center provides … ended June 30, 2014, the Center reported $2.5 million in reimbursable costs on its CFRs for the rate-based … the two years ended June 30, 2014, we identified $177,786 in ineligible costs that the Center reported on its CFRs for …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualCapital – 2023 Financial Condition Report
… the end of SFY 2022-23, the State reported $116.7 billion in capital assets, an increase of $4.4 billion (4 percent) … for 51.1 percent of all capital projects spending in SFY 2022-23, up from 48.5 percent five years earlier. The … the end of SFY 2022-23, the State reported $116.7 billion in capital assets, an increase of $4.4 billion (4 percent) …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalTown of Owasco – Financial Management and Procurement (2021M-70)
… (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has … the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did … increasing to an excessive level. Always seek competition for professional services or have adequate written agreements …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Opinion 91-40
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Military … employee for any and all periods of absence while engaged in the performance of ordered military duty, and while going … days or twenty-two working days, whichever is greater, in any one calendar year and not exceeding thirty days or …
https://www.osc.ny.gov/legal-opinions/opinion-91-40