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Review of the Financial Plan of the City of New York
While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.pdfSingle/Sole Source Award - C001044, Amendment #3
On September 29, 2023, the Bureau of Contracts approved a request for exemption from giving notice in the New York State Contract Reporter for an amendment to Contract C001044 with Experis US LLC for Oracle Staff Augmentation services.
https://www.osc.ny.gov/files/procurement/pdf/c001044-3-single-sole-source-ad.pdfNew York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdfCompliance With Executive Order 95 (Open Data) (Follow-Up)
… had published 155 data items including 76 data sets, 46 maps, 13 data lenses, 13 filtered views, six external links, …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Objective To assess the extent of implementation of the 11 recommendations included in our initial audit report, Management and Maintenance of … To assess the extent of implementation of the 11 recommendations included in our initial audit report Management and Maintenance of …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… MaBSTOA, MTA Bus, and SIR are not subject to the Law. Section 1210 of the Public Authorities Law provides that the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followOpinion 2006-10
… planning board and zoning board of appeals); (salary of registrar of vital statistics) -- Town Charges (salary of … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (salary of registrar of vital statistics); (town engineer) WATER … village. PUBLIC HEALTH LAW §4120: The salary of a town registrar of vital statistics, and related expenses, would be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Compliance With Payment Card Industry Standards (Follow-Up)
… schools visited and detailed in preliminary reports, the enhancement of compliance and monitoring of PCI compliance at …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followCompliance With Payment Card Industry Standards (Follow-Up)
… of the two recommendations included in our initial audit report, Compliance With Payment Card Industry Standards ( 2016-S-31 ). Background Our initial audit report, which was issued on February 6, 2017, determined … with PCI DSS and implement recommendations made in a preliminary report and confidential draft report issued to …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… Objective To assess the extent of implementation of the two … Empire processes claims for hospital services according to contracts it negotiates with member hospitals. Empire’s … outpatient hospital services. Hospitals may be entitled to additional payments for special medical items (implants, …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followCollection of Fines Related to Tenant Complaints (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit report, Collection of Fines Related to … To assess the extent of implementation of the six recommendations included in our initial audit report Collection of Fines Related to …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followNew York State Comptroller DiNapoli Statement on New Shareholder Rule
… regarding the Securities and Exchange Commission’s (SEC) final vote on a shareholder rule: “Today's action by the SEC will negatively impact investors and make it harder for … the ability of shareholders to file proposals. “The SEC should encourage engagement between shareholders and …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleFinancial Management Practices
… areas of revenue collection, payroll, procurement, asset and equipment management, cash management, budgeting, and board governance reasonably ensure its operations are … Sacandaga Lake and assesses fees to power companies for dam usage to generate electricity. Key Findings Revenue from …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesCompliance With Executive Order 95 (Open Data) (Follow-Up)
… in our initial audit report, Compliance with Executive Order 95 (Open Data) (Report 2019-S-39 ). About the Program … parks, recreation, labor, and transportation. Executive Order 95 (EO 95), issued March 11, 2013, established an … the requirements of EO 95; however, certain aspects of the order were not fully addressed. OGS did not identify the …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followIV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond proceeds includes the proceeds of general obligation … short-term notes issued in the form of commercial paper or Bond Anticipation Notes (BANs). Click here to download the … . SFS Account Title Description 36201 General Obligation Bond Proceeds Proceeds from the issuance of voter-approved …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… initial audit report: Oversight of Persons Convicted of Driving While Intoxicated, issued October 7, 2015 (Report … Department of Probation: Oversight of Persons Convicted of Driving While Intoxicated (2014-N-4) … our initial audit report Oversight of Persons Convicted of Driving While Into …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, 2010, we reported the results of our audit of certain Center procurement contracts and payments to vendors for … 31, 2009. Our objective was to determine whether former Center Director Howard Dean, his staff, and various food …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesCity of Yonkers – Budget Review (B21-6-8)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Budget Transfer is the budget entry component that is used to move budget authority between two or more Business … Budget Transfer is the budget entry component that is used to move budget authority between two or more Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersOpinion 2008-2
… a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. … a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. … a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2