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Project Tracking Systems and Economic Assistance Program Evaluations
… Objective To determine if Empire State Development (ESD) maintains … information systems for the collection of relevant data to effectively manage and report on the economic assistance … To determine if Empire State Development ESD maintains …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsCity of Olean – Budget Review (B1-15-2)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were … The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4City of Olean – Budget Review (B1-13-2)
… and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … increases be authorized by the Common Council prior to the adoption of the budget. Ensure that appropriations be …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2DiNapoli: Local Sales Tax Collections Nearly Flat in July
… up $3.1 million from the same time last year. “There was little growth in local sales tax collections in July compared …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyDiNapoli: Local Sales Tax Collections Up 2.3% in October
… York City’s collections totaled $842 million, an increase of 4.1%, or $33 million, compared to the same time last year. County and city collections in the rest of the state totaled $884 million, an increase of 0.4%. Over 63% (36 of 57) of counties experienced …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberDiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… New York City’s uneven recovery will present evolving challenges over the next few years, New York State Comptroller Thomas P. DiNapoli said today in remarks to the Association for a Better New York (ABNY). Sharp declines in the city’s workforce, … New York Citys uneven recovery will present evolving …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryDiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… was sentenced to pay the UCSD restitution of $11,549 for the resources improperly diverted, serve five years’ … Attorney Todd Carville and the New York State Police for their assistance in ensuring justice was served.” … sentence represents accountability and just punishment for a former local leader who abused his power and the public …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kControls Over Transportation Services and Transportation-Related Expenses
… Objective Our audit objective was to determine whether the Office for People With Developmental Disabilities (OPWDD) … accountability over transportation expenses and services. The audit covers OPWDD transportation expenses (outside New York City) for the period April 1, 2016 through March 31, 2019 and …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesOpinion 90-44
… exclusive of the cost or value of fringe benefits. This is in response to your inquiry concerning the notice of … whether the "compensation" referred to in section 5-508(3) is limited to salary or must also include the cost or value of fringe benefits. Section 5-508 of the Village Law is a part of article 5 of the Village Law, relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-44City of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1141 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1DiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… defendant allegedly took advantage of her father-in-law’s death to personally profit, buying clothing, making online … his wife was to continue receiving payments after his death. However, she predeceased him, so payments should have stopped upon his death in December 2020. No one from the family reported his …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… ECA funds. When complete records are not maintained, it increases the risk of errors and/or theft without detection . …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsCompliance With Jonathan's Law (Follow-Up) (2020-F-26)
To follow up on the actions taken by officials of the Office for People With Developmental Disabilities (OPWDD) to implement the recommendations contained in our audit report, Compliance With Jonathan’s Law (Report 2017-S-67).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f26.pdfState Agencies Bulletin No. 2260
… eligible employees of the Security Services Unit in Bargaining Unit 01 and Non-Arbitration eligible employees … Earnings Code O16 must be submitted for: Hours worked on a shift other than an employee’s regular shift that occur … the straight time overtime rate (paid using Earnings Code OTB). Examples of when each of the above Earnings Codes must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2260-double-time-payments-eligible-employees-security-services-unit-ssuState Agencies Bulletin No. 2263
… eligible employees of the Security Supervisors Unit in Bargaining Unit 61 and Non-arbitration eligible employees … Earnings Code O16 must be submitted for: Hours worked on a shift other than an employee’s regular shift that occur … the straight time overtime rate (paid using Earnings Code OTB). Examples of when each of the above Earnings Codes must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2263-double-time-payments-eligible-employees-security-supervisors-unit-sspuIX.7.F M-Year Legislation – IX. Federal Grants
… awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… The New York City Department of Buildings (DOB) is not doing enough to protect construction workers on building sites, according to an audit released by New York State Comptroller Thomas P. … accidents, injuries and fatalities. “Construction is key to New York City’s economy, but as the sector recovers …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyNew York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/new-york-mills-2020-79.pdfDiNapoli Takes Action to Hold Corporate America Accountable for Failing to Address Diversity, Equity and Inclusion
… their EEO-1 reports detailing the race, ethnicity and gender of their workforce, including senior management. Board … of diversity by sex, race, ethnicity, age, gender identity, gender expression and sexual orientation. National … System on behalf of more than one million state and local government employees and retirees and their beneficiaries. …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-takes-action-hold-corporate-america-accountable-failing-address-diversity-equity-and