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Real Property Portfolio

… Objectives To determine whether Empire State Development (ESD) fully and accurately accounted for … fiscal year ending incomplete iterations of its property list. Some of the changes to the real property portfolio were …

https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolio

Audit of the Tuition Assistance Program at Pratt Institute

… and Regulations (Regulations) when certifying students for State-funded Tuition Assistance Program (TAP) awards. … to residency and crediting student TAP awards. The State Education Department should ensure that school … attendance. Other Related Audits/Reports of Interest State Education Department/Higher Education Services …

https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-institute

Town of Spencer – Disbursements (2025M-35)

… $4,500 by using a credit account established with a local vendor who sold metal products without the Board’s approval … and review.The Highway Department sold scrap metal to the vendor for which the Town received credit on the account for future metal purchases from the vendor.The account had a remaining credit balance of $8,700 …

https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35

City of Yonkers - Budget Review (B19-6-5)

… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … gap of at least $17.6 million for pending additional State funding that is not supported. The District has … to rely on nonrecurring revenue, such as specialized State aid and fund balance, to balance its budget. Revenue …

https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5

City of Troy – Budget Review (B5-13-20)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …

https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20

DiNapoli: Former Riverside Village Clerk Pleads Guilty in $50,000 Theft

… today. “Ms. Johnson used village funds to finance her entertainment and household expenses and went as far as … of behavior will not go unnoticed or unpunished.” Johnson’s misdeeds were detailed through an audit and investigation … payments and paid herself $40,000 in extra paychecks. Her thefts were undetected because the village gave Johnson …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-riverside-village-clerk-pleads-guilty-50000-theft

Adjustments – Enhanced Reporting

… Learn how to file adjustments to earnings and days worked and how to make adjustments for certain retroactive service credit …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/adjustments

Farmland Protection Program

… Program to protect agriculturally viable farmland in the State. The audit covered the period from April 2019 through … Implementation Grants, LTGs, and FPPGs, in compliance with contract requirements, there are opportunities to enhance its …

https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-program

DiNapoli: State Pension Fund Calls on Companies to Address Climate Risk, Transition to Cleaner Operations

… It has consistently been ranked as one of the best managed and best funded plans in the nation. Find out how your government …

https://www.osc.ny.gov/press/releases/2021/03/dinapoli-state-pension-fund-calls-companies-address-climate-risk-transition-cleaner-operations

Former Village of Candor Mayor Pleads Guilty to Stealing From the Village

… New York State Comptroller Thomas P. DiNapoli and the New York State … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … New York State Comptroller Thomas P DiNapoli and …

https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-village

Tax Check-off Funds

… / S.5492 (Marcellino) – Establishes uniform requirements for all funds in which tax check-off monies are deposited and … Memo Bill Text Status … Establishes uniform requirements for all funds in which tax checkoff monies are deposited and …

https://www.osc.ny.gov/legislation/tax-check-funds

XIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)

… This includes individual payments and grants to State related or non-State entities (e.g. public authorities, localities, … to KK ledgers (KK_PRJC)). Associate an activity with a contract line Track major project phases, tasks, or programs …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminology

Schenectady County – Investment Program (2025M-5)

… this audit pursuant to Article V, Section 1 of the State Constitution and New York State Office of the State Comptroller’s (OSC) authority as set forth in Article 3 …

https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5

DiNapoli: Tax Revenues in February $758 Million Over Budget Projections

… the most recent Division of the Budget (DOB) update to the State Financial Plan, according to the monthly State Cash … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …

https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projections

Opinion 95-25

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … manner and to the extent provided by law including..." a list of specific payments to local governments. The …

https://www.osc.ny.gov/legal-opinions/opinion-95-25

DiNapoli Releases Annual IDA Report

… year, according to an annual report released today by State Comptroller Thomas P. DiNapoli. “Recent increases in … System. The data is not independently verified by the State Comptroller’s Office. DiNapoli’s report also highlights …

https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-report

DiNapoli Releases Report on NYS Executive Budget

… After the disruption caused by the COVID-19 pandemic, the state’s finances have stabilized, and the Division of Budget … his annual report assessing the proposed Executive Budget, State Comptroller Thomas P. DiNapoli identifies positive … $160 million from the Office of the State Comptroller’s contract oversight and from competitive procurement process. …

https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budget

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … submitted five inaccurate claims to the New York State Consolidated Local Street and Highway Improvement … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1