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Selected Aspects of Discretionary Spending
… operates bus and light rail services, two airports, and a small boat harbor. The majority of its revenues are earned …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… manager, missing or incomplete safety logs and inspection records, and no proof that workers were given required safety … the agency of the incident (DOB was told of it by the Police Department). It also ordered a full-time … search millions of state and local government financial records, track state contracts, and find commonly requested …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyDiNapoli Releases Economic Report on the Bronx
… the shutdown. They were far more dependent on the subway system than other New Yorkers. In all but one month (October …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxDiNapoli Finds Schools Falling Short on Emergency Planning
… be better prepared for emergencies and violent incidents. My auditors looked at a sample of big and small schools in …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningImplications for the Future – 2022 Financial Condition Report
… the Fed’s interest rate response, and continued volatility in the financial markets all impact whether the trajectory … Funding Federal aid has long played an essential role in the State’s budget and its ability to provide health care, … education, human services and other essential programs. In recent years, for example, new federal funding has helped …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… Preschool students in need of special education services are not always getting … because it did not know how many students were enrolled in the preschool special education service program, the services they are receiving in real time, or the number of districts using waitlists. …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themState Public Authorities Dashboard
… For each category on the dashboard the data represent the most recently certified fiscal year for those authorities reporting through PARIS and does not …
https://www.osc.ny.gov/reports/state-public-authorities-dashboardIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… Immediately upon receipt of an invoice for goods or services provided by a federal government … that referred the debt to the Department of Treasury for collection. If the state agency believes the debt … contact the federal agency that referred the debt for collection. Affected state agencies are responsible for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… and click “Withdraw My Membership.” You can also apply by mail by submitting a Withdrawal Application (RS5014) . Once you …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipOswego County – County Bridge Maintenance (S9-13-8)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 952 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Niagara County – County Bridge Maintenance (S9-13-2)
… The County’s budgeted expenditures totaled $335 million in 2012. The County Department of Public Works (DPW) is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Assessment and Collection of Selected Fees and Penalties (Follow-Up)
… boiler database, developed and implemented guidelines on how and when boiler inspection penalties may be waived, and …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… to individuals who are economically disadvantaged and/or have special health care needs. New York’s Essential Plan … between Medicaid and EP. NY State of Health (NYSOH) is the State-run health plan marketplace organized under the … correct these improper duplicative enrollments, nor does it have a process to recover improper payments caused by the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsInformation Technology Governance – Information Technology Governance
… to make oversight less daunting by providing a path for understanding and strengthening IT internal controls …
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceAdjustments – Enhanced Reporting
… Learn how to file adjustments to earnings and days worked and how to make adjustments for certain retroactive service credit …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/adjustmentsComptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Broome – Purchasing and Justice Court (Schoharie County) The board did not ensure purchases … the town justice recorded, deposited and disbursed all court money accurately and timely. Candor Fire District – … cases reviewed, auditors found various deficiencies among 39 cases. New Woodstock Fire District – Controls Over …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 92-27
… request by an officer or employee. You state that a city council member wishes to donate his salary to a … company or credit union doing business in the State of New York, shall in any way operate to prevent the payment of such …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 2005-2
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for … performing firemanic duties. You ask whether a volunteer fire department may expend foreign fire insurance tax monies to …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Claims for Deceased Owners and Estates
… What You Should Know To claim lost money belonging to a deceased owner, you need to … that reported the funds. See Required Documentation for examples of accepted proof of ownership. How to Prove … Next? for timeframes on the review process and payment. Resources Glossary of Court Terms Forms and …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… The state’s Financial Plan shows a growing structural budget … three-year budget gap of $34.3 billion, as forecasted by the Division of the Budget (DOB). When accounting for … incoming federal cuts from the reconciliation bill signed by the President,” DiNapoli said. “This is likely just the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029