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DiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… said DiNapoli. “IDAs are leveraging tax breaks in exchange for long-term jobs and future revenue for their communities, … require them to submit periodic progress reports or any other documentation of their actual capital investments, and … targeted capital investment, employment projections or other goals stated in their applications. Although …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightOpinion 92-4
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (supervised … fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness … functions, the nature of the supervision is such that the fire district has reasonable assurance that it is realizing …
https://www.osc.ny.gov/legal-opinions/opinion-92-4SUNY Bulletin No. SU-177
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach to … To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actOpinion 90-59
… CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow and ice from) STATE CONSTITUTION, ARTICLE VIII, §1; HIGHWAY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Selected State Agencies’ Roles in Financial Literacy
… identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ … seek to identify and reach critical and vulnerable consumer groups through their financial literacy efforts. … agency serving one of the most critical and vulnerable consumer groups, disclaimed having any role in administering …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyComptroller's NYS Common Retirement Fund Responsibilities
… decisions. Serve as part of the chain of approval on all investment decisions before they reach the Comptroller for final approval. Participate on advisory committees that meet periodically throughout the … Council for the Retirement System Investment Advisory Committee Real Estate Advisory Committee Actuarial Advisory …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… documentation for 300 students. The documentation for 93 of these students was missing and we found deficiencies such as no proof of address for 54 of the 193 new students’ applications and … Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mState Agencies Bulletin No. 1971.3
… in this field matches the last 4 of the employee’s SSN. Phone: OSC does not specify what phone number the employee must provide. However, if the phone …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19713-direct-deposit-guidance-and-audit-queryOpinion 2002-14
… a village project to reconstruct a certain stream channel. After the project was completed, several village … a village project to reconstruct a certain stream channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Town of Sweden – Justice Court (2014M-318)
… program, but do not use the report that includes all tickets pending for more than 60 days, which led to filing … basis for timeliness and accuracy. Ensure all traffic tickets that are unresolved after 60 days are reported to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318XI.11.F Contract Monitoring – XI. Procurement and Contract Management
… should be clear and unambiguous. Vague language can: (i) contribute to errors in interpretation by the contractor … the following: What is the contractor expected to do? When is the contractor to provide the deliverables? Where is the contractor to perform required activities? How will the contractor communicate to the agency that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringDiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… deficiencies by city and state agencies have led to unsafe living conditions, financial mismanagement and prolonged … affordable apartments can’t access them. Immediate action on our recommendations is needed to address the many issues … continued increasing,” said New York City Council Member Crystal Hudson . “State Comptroller DiNapoli’s audit lays …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskState Agencies Bulletin No. 2371
… Employees in a position allocated to Grade 5 through Grade 23 at DOCCS (Agency 10xxx) in the Civil Service Employees … Be in one of the following bargaining units: CSEA (02, 03, 04) PEF (05) M/C (06) Have a Comp Rate Code of 21P, ANN, … Employee moves to a position that is not in CSEA (02, 03, 04), PEF (05), or M/C (06) Employee’s official work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2371-new-correctional-institution-differential-eligible-employees-departmentHealth and Safety of Children in Foster Care (Follow-Up)
… included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About … the critical functions required to protect the health and safety of foster children. For example, we found that ACS did … included in our initial audit report Health and Safety of Children in Foster Care Report 2016N2 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyCohoes City School District – Medicaid Reimbursements (2022M-107)
… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… to the Public Authorities Reporting Information System (PARIS). Key Recommendations Establish and implement … Ensure all PILOTs are monitored and reported to PARIS. RCIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… compose New York’s WFD System (System), of which DOL is the lead State agency. The System is supported by State, … initial audit, issued on May 19, 2022, was to determine what WFD programs and services State agencies and public … WFD programs offered, 272 (52%) served a single population category, and 247 (48%) served multiple population …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… is no record that Audit Committee audited and approved the bills for payment, as the warrant listing the bills to be paid was unsigned. Adequate internal controls … Treasurer review the bank statements. After auditing the bills, generate a signed warrant addressed to the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213DiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… Still, declines in local sales tax collections continue to mount, and overall local government collections in 2020 (January-October) are down nearly $1.6 billion (10.4 percent) compared to the same … counties. On a regional basis, sales tax collections were down across the board, ranging from a decline of 2 percent in …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-october