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Administration of Tenant Complaints (Follow-Up)

… the extent of implementation of the four recommendations in our initial audit report, Administration of Tenant Complaints (Report 2013-S-72 ). Background Homes and … maintenance of affordable low- and moderate-income housing in New York State. The Division’s Office of Rent …

https://www.osc.ny.gov/state-agencies/audits/2018/06/20/administration-tenant-complaints-follow

City of Hornell – Business Improvement District (2018M-38)

… complete report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it … Determine whether the City of Hornell City Common Council Council provided …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38

Village of Leicester – Financial Management (2025M-7)

… fund balance? Audit Period June 1, 2021 – January 16, 2025 Understanding the Program A key measure of a village’s … fund is funded primarily with metered water sales. Audit Summary The Board did not effectively manage the Village’s …

https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7

State 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-benefits

Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)

… Adopt budgets that contain realistic estimates based on available current data and historical trends. Develop a …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82

Operational Training and Medical Assessments of Train Crews

… Purpose To determine whether the Metropolitan Transportation Authority’s New York City Transit established and implemented training and retraining programs for train … To determine whether the Metropolitan Transportation Authoritys New York City Transit established and implemented training …

https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews

Quality of Internal Control Certification

… Purpose To determine whether the Division of State Police (Division) submitted timely a quality Internal Control Certification to the Division of … To determine whether the Division of State Police Division submitted timely a quality Internal …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certification

Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)

… resultant financial condition for the period January 1, 2010 through September 30, 2013. Background The Town of … the general fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those funds totaled over … unexpended fund balances of approximately $61,000 in 2011 and $10,000 in 2012. Because the Board considered that …

https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231

DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds

… Thomas P. DiNapoli today announced the arrest of Dennis Snow, the treasurer of the LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand larceny in the … accountable for his actions.” DiNapoli’s office found that Snow allegedly made unauthorized transfers, withdrawals and …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-funds

DiNapoli Releases Analysis of 2023-24 Enacted State Budget

… All Funds spending will grow nearly 4% year-over-year amid a projected drop in revenues and as temporary federal aid is spent down, according to an analysis by State Comptroller …

https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budget

Oversight 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.pdf

DiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession

… according to the New York State Department of Labor. The large number of claims suggests that most of the 920,500 jobs … not yet specified, a cut of this size would likely have a large adverse impact on New York City. The cuts could reduce … uncertainty. Given the reduction in reserves and large budget risks, officials will need to prepare additional …

https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recession

New York State Comptroller DiNapoli Statement on DACA

… "The Trump Administration's decision to end DACA today was cruel, immoral and … people, more than 40,000 of them New Yorkers, who have met the educational requirements and background checks to earn … the immigrant community. And to those affected by today's decision, I stand with you and will continue to fight with …

https://www.osc.ny.gov/press/releases/2017/09/new-york-state-comptroller-dinapoli-statement-daca

Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)

… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … funds. Referees deposited surplus funds late in five of the 10 sales sampled and the Reports of Sale were late for … To determine the extent of implementation of 4 recommendations included in …

https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-follow

Human Resource Practices

… About the Program As Central New York’s largest employer, SUNY Upstate Medical University (Upstate) has roughly 10,000 … To determine if State University of New York SUNY Upstate Medical University has developed and …

https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practices

State Agencies Bulletin No. 2261

… of OSC’s automatic processing of the September 2024 PEF Performance Advances and provide instructions for payments … the State of New York and PEF, provides for payment of performance advances in September to eligible PEF employees … Schedule. Effective Dates: The September 2024 Performance Advances will be paid using the following …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2261-september-2024-public-employees-federation-pef-performance-advances-and

Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts

… cash management assures that investments are optimized for the best possible return for taxpayers. We strongly recommend the following best practices for cash management. Actively Monitor Cash Flow Improving … Revenue Enhancement Ideas Cash Management for Local Governments and School Districts …

https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districts

Local Government – 2023 Financial Condition Report

… local governments. In local fiscal years ending (LFY) in 2021, property taxes accounted for $38.1 billion, or 42.1 … second largest source of local government revenue in LFY 2021. School districts were the most dependent on State aid, … governments, experienced a significant rebound in LFY 2021, increasing by 18.8 percent over LFY 2020, when it was …

https://www.osc.ny.gov/reports/finance/2023-fcr/local-government