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Federal Funds to New York City: Individuals with Disabilities Education Act
The Individuals with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least restrictive environment possible to children with disabilities and provides federal funding to support that mission
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-individuals-with-disabilities-education-act.pdfNew York's Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
The COVID-19 pandemic’s impact on the State’s labor force was more severe than in other states: the size of the workforce declined more rapidly than the rest of the nation in 2020 and continued to shrink in 2021 when other states recovered.
https://www.osc.ny.gov/files/reports/pdf/new-york-labor-force-2022.pdfDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… are the first line of defense against public corruption. My office routinely advises local governments to follow the …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialDiNapoli: Former Riverside Treasurer Embezzles $80K
… such as electronics, clothing, groceries, personal cell phone expenses, online dating services and a white water … over payroll; Develop policies and procedures that safeguard cash receipts. These policies and procedures should … for each fund. Village officials have already taken a number of steps to improve financial oversight. Their …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kOpinion 91-63
… same building in which the store is located. We assume, for purposes of this opinion, that the councilman is not an … under section 802 applies. Although we have assumed, for purposes of this opinion, that the councilman has no … of fact to be resolved initially at the local level. For example, you state that the councilman and the store …
https://www.osc.ny.gov/legal-opinions/opinion-91-63DiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… million in payments were made to eliminate all remaining pension amortization costs; $692.8 million from the General …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney … plea of Terence Fitzpatrick, 53, of Monmouth County, New Jersey, to the crime of Attempted Grand Larceny in the … the alleged theft of $78,000 in pension benefits from the New York State and Local Employees Retirement System issued …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Hempstead Local Development Corporation’s (THLDC’s) … The purpose of our review was to assess the Town of Hempstead Local Development Corporations THLDCs progress …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as … our recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims … The purpose of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… is clearer. Gaps are forecast at $2.5 billion in 2025 and 2026 as spending outpaces inflation projections, but could be as high as $4.6 billion in 2026 if the MTA’s unspecified gap-closing program falls short … will reach a “new normal” of 1.3 billion trips in 2026, which is 23% fewer than 2019. To date, however, …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenDiNapoli Releases Report on Tax Check-Off Donations
… income tax (PIT) check-off funds that were eligible to receive contributions saw a slight decline in total … in the 2019-20 state fiscal year (SFY), according to a report released today by State Comptroller Thomas P. … than in the prior year and that several others had yet to spend any of their contributions. At the end of SFY …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsState Comptroller DiNapoli Releases Audits
… Dentists (Follow-Up) (2015-F-24) An initial audit issued in April 2013, identified about $2.3 million in highly suspicious and possibly fraudulent Medicaid claims … dentists. The affiliated dentists created false entries in medical records to support claims, and that it was not …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsPublic Welfare – 2023 Financial Condition Report
… Public Assistance Recipients Increase to Highest Level Since 2015 For SFY 2022-23, the average monthly number of public assistance recipients in the State increased by 68,614 (14.5 percent) to 540,656, … For SFY 202223 the average monthly number of public assistance recipients in …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareExamination of Sunset LG Realty, LLC
… examined more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, … examined more than $5000 in select bonuses that Sunset LG Realty LLC Sunset paid and requested reimbursement for in …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcCompliance With School Safety Planning Requirements
… to plan for the unthinkable. Since 2000, New York State schools have been required to develop and regularly … plans (School Safety Plans). Section 155.17 of the State Education Department (Education Department) Commissioner’s Regulations (State Regulations) and the DOE Chancellor’s Regulation A-414 …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsCongregate Meal Services for the Elderly
… Older Americans Act requires the provision of various services for senior citizens, including access to nutrition, … employment opportunities, legal assistance, and in-home services. The majority of DFTA-funded services are provided through contracts with community-based …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyAccounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that agencies receive the goods … The purpose of this section is to provide guidance to ensure that agencies receive the goods …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9State Comptroller DiNapoli Releases State Audits
… University of New York: Borough of Manhattan Community College (BMCC): Controls Over Bank Accounts (2015-S-93) CUNY …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… has resulted in landowners enrolled in two private forest conservation programs receiving property tax … break for landowners who commit to protect their private forest land, but some property owners are not living up to … incentives are achieving their goal to improve private forest management. The tax benefits received are worth …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesState Agencies Bulletin No. 1157
… Agency Actions Effective April 20, 2012, agencies must enter employees into Tier 6 using the instructions below: … page. (Home>Benefits>Enroll In Benefits>Retirement Plans). Enter employee's Empl ID in search box. Click Search. Select … the corresponding Job Record (if multiple records exist). Enter the “Plan Type ” field based on the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1157-new-tier-6-benefit-structure-enrollment-following-retirement-systems