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Management of Internal Controls
… laws, rules and regulations. Background FRMC is a private, not-for-profit real estate holding corporation. Its … its creation in 1993, about $14 billion of public and private investment has been made in facilities and programs … auditor to help ensure that future regulatory reporting requirements would be in full compliance. While the FRMC had …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsFarmland Protection Program
… farm economy. According to the American Farmland Trust, farms generate over $47 billion in annual economic impact and support approximately 160,000 jobs in the State. Farms play a vital role in the State’s economy and food … markets and other such activities. Many of the State’s farms face strains and operational stressors such as the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programNew York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… the economic and revenue damage New York has suffered. In the coming days, I look forward to hearing his proposals …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-stateJoin Our Investment Team
… There are no current employment opportunities. Salary and Benefits We offer competitive base salaries and extensive benefits packages, which include: Comprehensive health, dental and vision insurance package options Generous … We offer competitive base salaries and extensive benefits packages which include comprehensive …
https://www.osc.ny.gov/common-retirement-fund/employmentProfessional Development - Auditors
… At the Office of the State Comptroller, we are committed to maintaining a positive image of … certifications and advanced degrees. Many of our auditors are Certified Public Accountants, Certified Internal … the Association of Certified Fraud Examiners. Our auditors are actively involved in these organizations and many hold …
https://www.osc.ny.gov/jobs/professional-development-auditorsOpinion 88-62
… establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay … establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, if so, whether landfill fees, imposed to defray the cost of closing and capping the landfill, may be paid into that fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Death Benefits – Divorce and Your Benefits
… as beneficiary of certain benefits is revoked following a divorce, annulment, or judicial separation, once NYSLRS … is revoked regardless of when the final decree of divorce, annulment or judicial separation was signed, unless … the member must re-designate them after the date of the divorce, annulment, or judicial separation, or include the …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsComptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… Value Pharmacy, Inc. ("Value"), located at 257 Broadway in Lynbrook, New York, for allegedly defrauding the New York … Goldin, an owner of Value, is charged with Grand Larceny in the First Degree and other crimes for having allegedly … million dollars of prescription medication it did not have in stock to dispense. The Attorney General’s Medicaid Fraud …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyAdministration and Monitoring of Financial Assistance to New York City Businesses
… Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance … also determined whether NYCIDA recaptured public benefits in accordance with the project and/or lease agreements. The … Program NYCIDA was created by the New York City Council in 1974 “to promote the economic welfare of its inhabitants …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesEldred Central School District – Budget Review (B4-15-3)
… of the District’s proposed budget for the 2015-16 fiscal year. Background The Eldred Central School District, located … and Sullivan Counties, has a tentative budget for fiscal year 2015-16 of approximately $16.6 million. Key Findings Except for the items noted, we found …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… of the pandemic and the long road back to normal. Today, in releasing its preliminary 2022 budget, the city took … drop. We have not seen property tax collections decline in more than 20 years and never at these levels. … city’s largest and most stable resource, but weaknesses in the real estate market could impact this revenue for years …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetVillage of Liberty – Budget Review (B4-14-9)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Liberty’s proposed 2014-15 budget totals $3.7 million for … Village of Liberty Budget Review B4149 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Town of Broome – Purchasing and Justice Court (2014M-255)
… was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, … is responsible for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting approximately … audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Health, Safety, and Accessibility in District 75 Schools
… (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans with Disabilities … students at its more than 1,800 elementary, middle, and high schools, including 202,000 students who receive … services. Students with greater special education needs and challenges, such as autism spectrum disorders, …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsNew York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an … and does not generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using … To assess various New York State agencies progress in establishing an …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOpinion 89-6
… 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. FINES AND PENALTIES … of the Penal Law belongs to the locality and not the State. You ask whether a fine paid into the Supreme Court of …
https://www.osc.ny.gov/legal-opinions/opinion-89-6State Agencies Bulletin No. 1718
… is defined as parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work. It does not include parking at or near the employee’s home. Parking is provided by an employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsSkaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s … The Skaneateles Central School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, Marcellus and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Adirondack Central School District – Financial Condition (2016M-184)
… School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, … fund was not self-sufficient and required advances and subsidies from the general fund to finance its operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184DiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… Communities in the Rockaways were some of the hardest hit by the COVID-19 pandemic. Now, more than two years after … the pandemic, Rockaways residents were particularly hard hit by the COVID-19 pandemic, which prompted the city’s … areas in the Rockaways as one of the city’s 33 hardest hit areas by the pandemic. This area also had some of the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setback