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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.pdfOpinion 2024-1
… decreased kidney function, and reproductive problems. 14 Because lead is a toxic, persistent metal, that can … . 12 Id. 13 Id. 14 Id. 15 Id. 16 City of Troy, Ordinance 18-2023, Ordinance … Co. v Trust for Cultural Resources , 46 NY2d 358 (1978) (tax exemption to museum for property to be used in part for …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1DiNapoli: Tax Cap Nears Two Percent for 2018
… limited to less than one percent, inflation has crept up resulting in the highest allowable levy growth since …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018DiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… Thomas P. DiNapoli announced the guilty plea today in Suffolk County Court of former Old Field treasurer Andrea … pay divorce expenses, as well as collecting nearly $13,000 in unearned salary, according to an audit and investigation … Spota and his staff for their diligence and hard work in bringing this local official to justice.” Brosnan pleaded …
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
… “Schools for special needs children must properly account for their use of public funds,” DiNapoli said. “We …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesDiNapoli Releases May State Cash Report
Tax revenues in May were stronger than expected and came in $838 million higher than projections according to the monthly state cash report issued today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportState Comptroller DiNapoli Releases Jamaica Economic Snapshot
… The number of businesses increased by 39 percent over a 20-year period to 4,298 in 2014, much faster than the growth … was approaching the pre-recession level by the end of the year. Given Jamaica’s close proximity to John F. Kennedy …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… York State Comptroller Thomas P. DiNapoli. After a review of infrastructure studies, DiNapoli’s office estimates that … are only spending roughly $1.2 billion - less than a third of what is necessary. DiNapoli’s report found that local … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetDiNapoli: 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 … so taxpayer funds are secure and being spent appropriately in the future.” The town offers various services to residents … project that center funds totaling as much as $26,000 in 2011 and $19,000 in 2012 may be gone. In addition, the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillUncollected Penalties (Follow-Up)
… of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report … Key Finding Department officials have made progress in addressing the problems we identified in the initial audit. Of the eight prior audit …
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 … while funding has barely kept pace with inflation and now is projected to decline,”DiNapoli said. “Our natural … (FTEs) in SFY 2003-04 to 2,917 FTEs in SFY 2013-14. It reached a peak of 3,779 FTEs in SFY 2007-08. Staffing in …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateDiNapoli: Report Finds Mixed Job Picture in Upstate NY
… and national averages in 2015. “On the surface, New York’s economy has rebounded from the Great Recession,” DiNapoli … state still have a long way to go to catch up.” DiNapoli’s report noted total upstate employment reached nearly 3.1 … Since the Great Recession , visit: http://www.osc.state.ny.us/reports/economic/employment_trends_nys_2016.pdf For …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyOpinion 92-8
… if the municipality is authorized by law to expend money for or to accomplish the object or purpose. Local …
https://www.osc.ny.gov/legal-opinions/opinion-92-8