Search
Opinion 88-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-88-48What to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfTraffic Fatalities are Growing in New York State
Since 2019, motor vehicle fatalities in New York State have risen sharply, reversing the improvements made in the years prior to the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/pdf/traffic-fatalities-are-growing-in-new-york-state.pdfForeclosures in New York City - March 2011
Since the housing bubble burst in 2007, many homeowners across the nation have faced foreclosure.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2011.pdfCentral New York Region - Economic Profile
The report highlights the Central New York region’s geography, demographics, municipalities, economy and labor market
https://www.osc.ny.gov/files/local-government/publications/pdf/centralnyregion.pdfSuffern Central School District - Financial Condition (2019M-145)
Determine whether the Board and District officials effectively managed the District’s general fund financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/suffern-2019-145.pdfNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
Determine whether the Board and Membership provided adequate controls over the Company’s receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-engine-company-6-2019-29.pdfHoneoye Central School District - Information Technology (2019M-9)
Determine whether the Board and District officials effectively managed the District’s information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/honeoye-2019-9.pdfAkron Central School District - Financial Management (2018M-195)
Determine whether the Board and District officials effectively managed the District’s general fund financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/akron.pdfStafford Fire Department, Inc. - Financial Management (2023M-110)
Determine whether the Stafford Fire Department’s (Department) Board and Treasurer properly managed the Department’s finances.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/stafford-fire-department-inc-2023-110.pdfInternal Controls for Cash Disbursements Webinar Presentation
Print out the Internal Controls for Cash Disbursements presentation to follow along with the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-cash-disbursements-04-21-21.pdfIGCA Org Chart
The organization chart for IGCA.
https://www.osc.ny.gov/files/igca/pdf/igca-org-chart.pdfNoise in New York City Neighborhoods: Assessing Risk in Urban Noise Management, January 2018
Every day, New York City’s eight million residents face a mix of urban noise, which, at best, poses an annoyance and, at worst, impacts quality of life.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-noise-in-nyc-2018.pdfOpinion 90-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to a fee of ten dollars for each in rem tax foreclosure list filed by a tax district therein. In any other county, … exempt from the payment of "(a) any taxes or fees to the state or any subdivision thereof and (b) any fees to any …
https://www.osc.ny.gov/legal-opinions/opinion-90-42DiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… DMNA’s obligation to seek a reasonable cost and act in the best interest of the state. In response to the Comptroller’s …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … averaged about 41 percent over the last four years, which is more than 10 times the statutory limit. Candor Central … – School Lunch Operations (Tioga County) The district is serving nutritious meals to its students, however, the …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… in improper payments made by the Department of Health (DOH) for the Medicare buy-in program, maternity care, and … children and their families, seniors, and people with disabilities. As of March 2021, New York’s Medicaid … payments made for prescription drugs and therapy services. It found Medicaid paid $20.1 million for services that should …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsState Comptroller Thomas P. DiNapoli Statement on Gov. Cuomo's Executive Budget Proposal
… “Gov. Cuomo put forward a state budget proposal during one of the most difficult times faced by our state. The pandemic … far from over, and it continues to have damaging effects on our revenues and spending. While our state economy has … aid soon. “My office will release a more detailed analysis of the budget proposal in the coming days.” … Gov Cuomo put …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-gov-cuomos-executive-budget-proposalFinancial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action.
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-110823.pdfNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29)
To determine whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29.pdf