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Accounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that agencies receive the … The purpose of this section is to provide guidance to ensure that agencies receive the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Public Welfare – 2023 Financial Condition Report
… 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, … near-record-low caseloads in SFY 2021-22. The number of public assistance recipients increased every month since …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareState Comptroller DiNapoli Releases Audits
… Empire BlueCross BlueShield: Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 … Empire did not have adequate controls to ensure special items were paid according to contract provisions. As a … a net overpayment of $391,894 on 81 claims for special items. In a follow-up, auditors found Empire made …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers.
https://www.osc.ny.gov/files/local-government/audits/pdf/cayuga-onondaga-boces.pdfJoint Statement on Corporate Disability Inclusion
As investors representing over $1 trillion in assets under management, we believe companies must do more to include people with disabilities in the workforce.
https://www.osc.ny.gov/files/press/pdf/disability-inclusion-investor-statement.pdfThird Quarter 2020 Local Sales Tax Collections Down 9.5 Percent; New York City’s Decline Offsets Uptick in the Rest of State
Statewide local sales tax collections in the third quarter of 2020 declined by 9.5 percent, or $452 million, over the same quarter in 2019.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/2020-third-quarter-local-sales-tax-collections-down-9.5-percent.pdfVillage of Depew - Purchasing (2018M-158)
Determine whether the Board ensured that goods and services were procured in the most economical way and in accordance with the Village’s purchasing policy.
https://www.osc.ny.gov/files/local-government/audits/pdf/depew.pdfCongregate Meal Services for the Elderly (2016-N-5)
To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals (meals served in a group setting) in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n5_1.pdfOpinion 91-63
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … president of a hardware store and maintains office space in the same building in which the store is located, but has no relationship with … councilman would have a prohibited conflict of interest in purchases by the town from a hardware store if the …
https://www.osc.ny.gov/legal-opinions/opinion-91-63DiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… the town’s American Express card for vacations and other family expenses. Knapp and two of his family members had credit cards that were directly billed to …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialComptroller 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
… DiNapoli to protect our state pension system from waste and abuse.” This case is the latest investigation … and New York State Attorney General to root out waste and abuse in state government. To date, the initiative …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftDiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… the Amended Executive Budget Financial Plan in February (latest projections), and $6.8 billion higher than forecast in … $1.3 billion or 2.4 percent. PIT collections exceeded the latest projections by $1.9 billion and initial projections by … percent. Collections were $116.4 million higher than the latest projections and $643.4 higher than initial …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsDiNapoli Releases Report on Tax Check-Off Donations
… a slight decline in total donations, as well as in the number of contributions, in the 2019-20 state fiscal year (SFY), according to a report … being collected in various funds but not being spent on the intended purposes in a timely manner. The report released …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsDiNapoli: Former Riverside Treasurer Embezzles $80K
… I would like to thank the State Police and Steuben County District Attorney Baker for working with my staff to hold …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… plans to cover budget gaps that start at $2.5 billion in 2025 and grow in the outyears, according to a report on MTA’s … imbalance is clearer. Gaps are forecast at $2.5 billion in 2025 and 2026 as spending outpaces inflation projections, but … justify planned fare and toll increases of 4% in 2023 and 2025. Ridership The MTA’s July Plan anticipates subway …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenGreenwood 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 Districts Districts progress as of February 2025 in implementing our recommendations in the audit report Greenwood Lake Union Free School District Procurement and Claims Processing 2021M147 released in December
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… Development Corporation’s (THLDC’s) progress, as of June 2025, in implementing our recommendation in the audit report … Local Development Corporations THLDCs progress as of June 2025 in implementing our recommendation in the audit report …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdf