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Planning for the Long Term: Capital Spending Reform in New York State, November 2010
Over the past ten years, New York has spent $63.2 billion to support its capital program.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-capital-spending-reform-2010.pdfMedicaid Program - Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (2017-S-66)
To determine if the Department of Health has taken sufficient steps to safeguard Medicaid recipients who are receiving opioids while also in a Treatment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s66.pdfVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… and confirm outstanding cash advance balances as of March 31st. In April, agencies must run the public query NY_AP_CASHADV_AUTHORIZED_LIMIT to obtain a complete list of … 'BUSINESS UNIT’ - Agency GLBU 'AS OF DATE’ – Enter March 31st of the fiscal year being confirmed 'ACCOUNT DESCRIPTION’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationRidge Fire District – Audit Follow-Up (2021M-165-F)
… ] | [ read complete 2022 report - pdf ] Purpose of Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of … The purpose of our review was to assess the Ridge Fire Districts District progress as …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fTheresa Fire District – Audit Follow-Up (2021M-60-F)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Theresa Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the Theresa Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-fTown of Tompkins Fire District – Audit Follow-Up (2023M-33-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Tompkins Fire District’s (District) progress, as of … The purpose of our review was to assess the Town of Tompkins Fire Districts District progress as of January …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/18/town-tompkins-fire-district-audit-follow-2023m-33-fDiNapoli: Billing and Reimbursement Flaws Allowed $16.6 Million in Inappropriate Payments to Home Health Care Providers
… instances where the state Department of Health’s eMedNY billing system paid providers for weeks of service, when only … of the EPS. However, insufficient resources and the EPS billing configuration prevented the development of effective …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-billing-and-reimbursement-flaws-allowed-166-million-inappropriate-payments-home-health-careComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Florida Resident For Stealing $275k in NYS Pension Benefits
… of Grand Larceny in the Third Degree, a class D felony, in Albany County Court. The plea stems from charges that Mr. … Eletz pleaded guilty today before Judge Peter Lynch in Albany County Court and paid $150,000 in restitution. On … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. See prior cases at …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-275k-nysDiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… Major changes to the federal tax code being considered by the President and … and local tax deductions reported by New Yorkers on their federal taxes, according to a report released today by State … are high for New Yorkers if these changes are made to the federal tax code," DiNapoli said. "There is a distinct …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersSexual Harassment Policy for the Office of the State Comptroller
… harassment. Sexual harassment is a form of workplace sex discrimination. All employees are required to work in a … OSC is further committed to preventing sexual harassment and to taking appropriate action with respect to all … committed to providing fair and effective procedures for the prompt resolution of sexual harassment complaints. …
https://www.osc.ny.gov/sexual-harassment-policyOpinion 91-40
… adopt a policy to require its officers and/or employees to schedule their regular days off to coincide with required … 39 days, 30 of which coincide with his or her regular work schedule. You also ask whether the city may establish a policy which would require its police officers to schedule their non-working days on days when they are on …
https://www.osc.ny.gov/legal-opinions/opinion-91-40DiNapoli, Sanders and Anderson Take Action to Expand Lending in Underserved Communities and Spur Economic Development
… Khaleel M. Anderson held a press conference in support of legislation that would expand lending in underserved … two bills were developed by DiNapoli, with the assistance of Sanders, chairman of the Senate Committee on Banks, will make it easier for … Khaleel M Anderson held a press conference in support of legislation that would expand lending in underserved …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-sanders-and-anderson-take-action-expand-lending-underserved-communities-and-spur-economicV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It … financial information. It helps ensure information is straightforward; flexible and standardized; reduces … The Chart of Accounts COA is the foundation of the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesDiNapoli: Former Le Roy Fire Dept Treasurer Pleads Guilty in $46,000 Theft of Public Funds
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman's Benevolent Association pleaded guilty … Genesee County District Attorney Lawrence Friedman and the Le Roy Police Department for working with my staff to bring … The former treasurer of the Le Roy Fire Department and the Le Roy Firemans Benevolent …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-former-le-roy-fire-dept-treasurer-pleads-guilty-46000-theft-public-fundsOpinion 92-53
… all of the cities within the county, the State Comptroller is not required to approve a distribution formula adopted by … city pursuant to Tax Law, §1224(b). Therefore, the county is required, by Tax Law, §1262(d), to distribute one-half … Tax Law, §1262(c), of the new distribution formula which is outlined in county's resolution. Initially, we note that …
https://www.osc.ny.gov/legal-opinions/opinion-92-53XIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES Employees may receive payment for expenses through direct deposit or check, depending on the preferred payment method in the employee’s payroll information in the … payroll officers on the establishment and maintenance of payment information. When employees are employed by multiple …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentDiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn
… of Manhattan and Brooklyn, according to a report released today by State Comptroller Thomas P. DiNapoli. “The Open … Open Street locations into three broad categories: full closure – schools, full closure, and limited local access – each of which has …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklynX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Customers and Local Customers. Customers are used for billing and tracking receivables in the SFS. Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesGreenwood 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 District’s (District’s) progress, as of February 2025, in implementing our recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims … The purpose of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fLocal Government – 2021 Financial Condition Report
… the single largest source of local government revenue in the State, accounting for $36.6 billion, or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York City). School districts and … the single largest source of local government revenue in the State accounting for $366 billion or 43 percent of the …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-government