Search
Review of the Financial Plan of the City of New York, August 2022
The City’s adopted budget for Fiscal Year (FY) 2023 reflects the countervailing forces of extraordinary efforts by the federal government to boost the economy over the last two years and an economic slowdown due to unanticipated factors, including supply chain issues.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2023.pdfOversight of the Clean Water State Revolving Fund (2020-S-64) 180-Day Response
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64-response.pdfNew York City’s Uneven Recovery: An Analysis of Labor Force Trends
This report aims to understand the main differences in labor force participation among New York City’s workers and discusses discusses some of the reasons for the City’s uneven recovery when compared to the rest of New York State and the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2023.pdfOversight of the Clean Water State Revolving Fund (2020-S-64)
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64.pdfCareer and Technical Education (2019-N-4) 180-Day Response
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4-response.pdfFare Evasion (2019-S-7) 180-Day Response
To determine whether New York City Transit and the Metropolitan Transportation Authority Bus Company reported accurate estimates of revenue losses from fare evasion to the MTA Board of Directors, and whether the MTA has taken action through the Fare Enforcement and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s7-response.pdfCareer and Technical Education (2019-N-4)
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4.pdfStreet and Sidewalk Cleanliness (2019-N-1) 180-Day Response
To determine whether the New York City Department of Sanitation (DSNY) effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology used by the Mayor’s Office of Operations to rate street and sidewalk cleanliness.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19n1-response.pdfAffirm Holdings Inc
As a shareholder, I am writing to learn more about how Affirm is managing and overseeing potential regulatory, operational, consumer, and financial risks related to its offering of short-term installment lending products and services, also known as Buy Now, Pay Later (BNPL).
https://www.osc.ny.gov/files/press/pdf/affirm-holdings.pdfOpinion 91-41
… real property taxes may be increased from year to year. It is well established that a municipality may not submit a … imposition of a limitation on real property tax increases is not one of the specific listed questions in Town Law, §81. … applies if submission of a proposition to the electorate is specifically authorized by some other law ( Greene v Town …
https://www.osc.ny.gov/legal-opinions/opinion-91-41DiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… to ensure survivors of human trafficking receive the services and assistance available to them, according to an … with shelter, medical and mental health care and legal services, but better monitoring of social services offices and service providers by OTDA, along with …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingDiNapoli: Federal Programs Bridge Gap in Broadband Access
… Insights – Making Strides on Broadband Affordability Availability, Access, and Affordability: Understanding …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by … such as miscellaneous receipts. The process for creating a Direct Journal Payment starts with the agency entering the … or else SFS will create a Payment Worksheet instead of a Direct Journal Payment in error. Additional fields on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue Service (IRS) reporting requirements. On occasion, Business … need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsSecurity Over Critical Systems
… data. About the Program The Natural Heritage Trust (NHT) is a non-profit public benefit corporation of New York State, established in 1968. NHT’s mission is to receive and administer gifts, grants, devises, and … that share mission-compatible goals and purposes. NHT is governed by a four-member Board of Directors dedicated to …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsState Agencies Bulletin No. 1090
… combination of CAS Cost Center and CAS Object Code. SFS is now using the term Account Code to refer to the value that … not be used in PayServ. The concept of Department, as it is used in SFS will also not be used in PayServ. However, … on the Object to Account Crosswalk on the SFS web site is to be used. If there are invalid object codes in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Office of Children and … that at one OCFS facility, cash receipts from a small café, which is part of a training program for residents to … commingled with advance account funds prior to transfer to the state treasury. In addition, the same person signs …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsMonitoring of Air Quality (Facility Permits and Registrations)
… Program (Program) under Title 6, Part 201, of the New York Codes, Rules and Regulations (Regulation). The … registered with the Department: Title V Facilities (Title Vs), Air State Facilities (ASFs), and Air Facility …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsState Comptroller DiNapoli Statement on End of Legislative Session
… "The failure to enact procurement reform was a missed opportunity to protect taxpayers’ dollars and prevent corruption. … oversight of state contracting, especially with regard to economic development spending, is needed to ensure … The failure to enact procurement reform was a missed opportunity to …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-statement-end-legislative-sessionOpinion 2000-23
… 1266; Winspant v Kreinheder , 197 AD 887, 189 NYS 767; In re Weaver , 72 Misc 438, 131 NYS 144). There is nothing on …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23