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Federal Income Tax Provisions Under The Tax Cuts and Jobs Act
In 2022 (the latest data available), there were over 159.6 million federal individual income tax filers nationally, 6.1 percent (9.8 million) of whom were New York residents.
https://www.osc.ny.gov/files/reports/pdf/federal-income-tax-provisions-under-the-tax-cuts-and-jobs-act.pdfNew York State Artificial Intelligence Governance (2023-S-50)
To assess various New York State agencies’ progress in establishing an appropriate artificial intelligence (AI) governance structure over the development and use of AI tools and systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s50.pdfNew York State Common Retirement Fund - Responsible Contractor Policy
The New York State Common Retirement Fund (CRF”or the Fund) has a deep interest in the condition of workers employed on behalf of the CRF and its advisors.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/responsible-contractor-policy.pdfManagement of the Student-School Matching Algorithm (2022-N-7)
To determine whether New York City Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n7.pdfComptroller DiNapoli Announces State Contract & Payment Actions
… Approved $49.7 million for imaging services with the NYS Industries for the Disabled. State University of New York … Educational Services. Approved $29 million in federal HEAP benefits to assist approximately 57,000 low-income New …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actionsApproved State Contracts and Payments for August 2017
… million with College Association Inc. for food, campus store and other services. SUNY College of Technology at … Corporation of SUNY at Farmingdale for food, campus store and other services. SUNY College at Oneonta $107.6 … State University College at Oneonta Inc. for food, campus store and other services. SUNY College at Oswego $148.4 …
https://www.osc.ny.gov/press/releases/2017/09/approved-state-contracts-and-payments-august-2017Uncollected Penalties (Follow-Up)
… initial audit report, Uncollected Penalties (Report 2012-S-69 ). Background Our initial report was issued on July 31, …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followOpinion 92-9
… ex rel Choate v Barrett , 56 Hun 351, 9 NYS 321, affd 121 NY 678, the court interpreted the phrase "during the sitting … a minimum of judicial supervision (see Wiseman v American Motors Sales Corp , 103 AD2d 230, 479 NYS2d 528; Spector v … Siegel, Practice Commentaries , McKinney's Cons Laws of NY, Book 7B, CPLR C3110:4, p 480). The deposition is taken …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Cheektowaga Central School District - Capital Project Management (2022M-90)
… for five professional service contracts and 39 change orders without obtaining competitive pricing. As a result, … process. The Board did not review or approve 51 change orders totaling $814,900 that increased Project costs and four change orders totaling $120,900 that reduced Project costs, and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
To determine the extent of implementation of the six recommendations included in our initial audit report Improper Medicaid Payments Involving FeeforService Claims for Recipients With Multiple Client Identification Numbers Report 2019S22
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-clientLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkEfforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance … Program The Department’s mission is to efficiently collect tax revenues in support of State services and programs while … taxes, the Department has the authority to waive or abate (reduce or eliminate) some tax liabilities—including interest …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesControls Over Selected Expenditures (Follow-Up)
… The Office of Victim Services’ (OVS) mission is to provide compensation to innocent victims of crime and their families … generally ensured that its expenditures for crime victim compensation claims, VAP grants, and FRE claims were made only to eligible …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followSelected Performance Measures
… whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are … calculate the miles component of MDBF using the miles per train car rather than the actual distance traveled by the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresDiNapoli: Public Drinking Water Needs More Protection
… New York's public water supplies need stronger protections to ensure clean drinking water and prevent contamination that could result in health … "Water contamination in Hoosick Falls, Newburgh and Long Island revealed our vulnerabilities. With the President …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionDiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… City has recovered 99.4% of private sector jobs it lost in the pandemic, but unevenly across key industries, … and warehousing and office sectors, but retail, restaurants, construction and tourism continue to lag the … arts, entertainment and recreation, construction, office, restaurants, retail, securities, tourism and transportation …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… established Program limits. Establish written policies to address default enforcement mechanisms and oversight of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingTown of Sheridan – Shared Services Costs (2023M-74)
… the Town of Sheridan (Town) was reimbursed equitably for shared service costs incurred pursuant to an … 6.2 acres of Town land to the County without conducting a cost-benefit analysis or evaluating whether the conveyance was in the Town taxpayers’ best financial interest. Although the County installed a …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… motor vehicles driven in New York State possess adequate insurance coverage, or are financially secure, to compensate … of administering the Acts and assessing these expenses on insurance carriers that issue policies or contracts of automotive …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleCity of Long Beach – Budget Review (B24-7-4)
… Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable. Background The City, located in Nassau County, has been authorized to issue debt … The proposed budget includes revenue estimates for metered water sales of $5.575 million and sewer rent estimates of $5 …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4