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Building Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1)
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1.pdfDiNapoli Report Spotlights New York's Veterans
… Nearly three-quarters of the approximately 890,000 veterans living in New York served during wartime, including … country and in our state, we’ll be forever indebted to our veterans for their service and their sacrifices. We need to … the programs and services offered to New York’s veterans by the state’s Division of Veterans’ Affairs and …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-report-spotlights-new-yorks-veteransOpinion 89-58
… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town … 12 or sections 81 or 220 of the Town Law may establish a park district within an existing larger park district and if …
https://www.osc.ny.gov/legal-opinions/opinion-89-58IX.12.C State Responsibility – IX. Federal Grants
… Overall coordination of the state’s implementation of CMIA was assigned to the Division … of the Budget (DOB), which partners with the Office of the State Comptroller (OSC) on virtually all aspects of … implementation. OSC is responsible for most aspects of the state's federal grant and payment management processes, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
An audit of the Tonawanda Housing Authority THA has revealed inappropriate computer usage inequitable tenant and applicant treatment and high vacancy rates in public housing according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityChautauqua County – Financial Condition (2023M-111)
… of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Dynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… Dynamic provides preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities between …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualDiNapoli Releases Report on Environmental Funding in New York State
… the Brownfield Cleanup Program; the Regional Greenhouse Gas Initiative; and the Waste Tire Recycling and Management Act. DEC spending was $795.3 …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateDiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… said. “I’m pleased to see deposits were made to the rainy-day fund reserves to set aside some of the state’s gains. … withholding collections as well as an extra collection day in March. Consumption and use taxes, which include sales … of $33.053 billion, an increase of $23.9 billion from opening balance. This includes $4.5 billion of federal fiscal …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsV.3.F Projects – V. Chart of Accounts (COA) Governance
… Grants and Chapter XIX – Project Costing (PCIP) of this Guide for guidance on establishing, transacting and reporting … Standards under the Projects and Program Management topic. Guide to Financial Operations REV. 03/14/2024 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsWyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… Determine whether the Wyoming County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… and Markets Law (AML). As a result, consumers are at increased risk of paying more than necessary for goods and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7DiNapoli: State Agency Overtime Costs Decreased 11.6% in 2023, First Decline Since 2016
… with Developmental Disabilities (OPWDD), and the Office of Mental Health (Mental Health) comprised 23.6% of the workforce but accounted …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … did not include all businesses with timing devices. In addition, the Director did not develop and implement … testing. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4DiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… Common Retirement Fund (Fund) was $283.9 billion at the end of the first quarter of State Fiscal Year 2025-26, New … audited value was $273.1 billion as of March 31, 2025, the end of the state’s fiscal year. As of June 30, 2025, the Fund … State Common Retirement Fund Fund was $2839 billion at the end of the first quarter of State Fiscal Year 202526 New York …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterState Comptroller DiNapoli Statement on New York City Budget
… P. DiNapoli released a statement today in response to Mayor Mamdani’s statement on New York City’s budget. In … “Today’s statement on the budget by New York City Mayor Mamdani begins the difficult process of more … billions to the city’s stated budget gaps. I commend the mayor for taking the much needed step of publicly recognizing …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same … ranging from -1% to -1.5%. Report First Quarter 2025 Local Sales Taxes Data Regional Table with Detailed … totaled $58 billion in the first quarter JanuaryMarch of 2025 an increase of 32 $180 million compared to the same …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterSeneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price … and Measures (Director) did not complete all required testing of weighing and measuring devices or maintain … seek reimbursement of approximately $5,600 for fuel octane testing during our 21-month audit period. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Opinion 90-50
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS … of Transportation (DOT) performs highway construction on their behalf pursuant to subdivision 27 of section 10 of … (i) documentation that the person approving the project on behalf of the municipality has the authority to do so; and …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… and inspection of radioactive materials facilities and radiation equipment facilities are completed as required. The … and locate new energy sources. However, high amounts of radiation exposure can cause serious bodily harm. The … is responsible for the supervision and regulation of radiation and radioactive materials in New York State, …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-and