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Electronic Reporting
… after our conversion to a new system August 11, 2025. If you upload your report, do not mail a separate Verification and Checklist. Manual …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingIntroduction – Federal Funding and New York
… understanding how future changes to federal spending will impact our residents and communities.” - Thomas P. DiNapoli … York State Federal Employment Loss in NY in 2025 Federal Impact on Higher Education Federal Impact on Higher … Community Development Block Grant Medicaid Title IV-E Foster Care Individuals with Disabilities Education Act …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionDEC Management of Invasive Species (2019-S-026) - Maps
… the status of invasive species at public boat launch locations and locations of the permitted activities at risk of spreading …
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsContact Information
… you for your email. We have received your email. Return to Contact Us Page …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationOpinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … one-half of the assessed valuation for state and county taxes of all the taxable real property in that part of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 89-59
… (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS -- Capital Costs … (authority to impose water rates to raise both operation and maintenance and capital costs) TOWN LAW, §§198(3)(d), … a town water district may raise the cost of both operation and maintenance and debt service solely by the imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 95-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Regarding the procedure which the county board of supervisors may follow in investigating the possibility of civil liability in connection with this alleged misconduct …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-5
… and secure regularity and uniformity of procedure are held to be directory, and not mandatory, unless …
https://www.osc.ny.gov/legal-opinions/opinion-93-5State Comptroller DiNapoli Releases Municipal & School Audits
… used the same attorneys since 2011 and an occupational and physical therapy provider since 2006 without seeking competition. Town … is not governed by the town supervisor. Town of Columbia – Physical Accessibility to Programs and Services (Herkimer …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Get Your Money Back!
… in the Town of Haverstraw Haverstraw Town Hall 1 Rosman Road Garnerville, NY Rockland June 6, 2025 10:00 a.m. – … the Town of Orangetown Orangetown Town Hall 26 Orangeburg Road Orangeburg, NY Rockland June 16, 2025 10:00 a.m. – … the Town of Clarkstown Street Community Center 31 Zukor Road New City, NY Rockland Finger Lakes June 7, 2025 9:00 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backState Comptroller DiNapoli Releases Audits
… service costs. State Education Department: Oversight of School Fire Safety Compliance (2017-F-22) (Follow-Up) An …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… the New York State Common Retirement Funds request that HR Block disclose its spending on political activities …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingOpinion 97-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's … may be expended to provide a death benefit to a member of the Volunteer and Exempt Firemens Benevolent Association …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Medicaid Program – Managed Care Payments to Unenrolled Providers
… violated federal and State regulations by making payments to unenrolled providers. The audit covered the … to DOH, which detail member health care services and payments to providers. Key Findings Our audit found DOH does … encounter claims to identify inappropriate managed care payments to providers who are not enrolled in Medicaid. …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … January 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct and separate … controls are adequate to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… requests his office received related to approval of the Green Acres Mall project in Hempstead. “The Green Acres project has drawn noticeable criticism in the … to the Payment in Lieu of Taxes associated with the Green Acres Mall project. The review of the Hempstead IDA …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectContract Advisory No. 26
… shall contain the following statement subscribed by the bidder and affirmed by such bidder as true under the penalty of perjury: “By submission of this bid, each bidder and each person signing on behalf of any bidder …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… operations and to evaluate the internal controls over cafeteria financial operations for the period July 1, 2012 … $460,500 over the next two years and $36,500 annually. The cafeteria fund’s financial condition has declined over the … to address the deteriorating financial condition of the cafeteria fund and establish a plan to repay the loan from …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andVillage of Pomona – Transparency of Fiscal Activities (S9-24-17)
Determine whether the Village of Pomona Village Board of Trustees Board Conducted an annual audit of the Village chief Fiscal officers CFO financial records and reports filed the required annual financial report AFR with the Office of the State Comptroller OSC and reported the results
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of North Haven – Collections (2024M-99)
… were not recorded on a timely basis, increasing the risk for errors or misappropriations. In addition, officials did … segregate the duties of, or review the work performed for, collecting, recording and depositing of collections. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99