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XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally accepted accounting … statement. In order to implement early, all entities that are part of the State reporting entity (i.e. enterprise funds … concurrently with the State. To ensure GASB standards are implemented concurrently by the primary government, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsDiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… estimate local governments are losing millions of dollars in revenue due to water loss, inaccurate meters or improper billing, … estimated that fixes could yield as much as $2.2 million in savings. More often than not, water loss is caused by … estimate local governments are losing millions of dollars in revenue due to water loss inaccurate meters or improper …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… The state’s Thruway Authority (Thruway) generally bills drivers accurately for tolls, according to an audit by New … charged, as well as the toll discounts it gives to certain drivers. In looking at a random sample of 75 non-revenue … The states Thruway Authority Thruway generally bills drivers accurately for tolls according to an audit by New …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsOpinion 92-54
… in the office of town supervisor would have a prohibited COI if a bank in which the appointee is an officer and …
https://www.osc.ny.gov/legal-opinions/opinion-92-54DiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… said DiNapoli. “Local officials should follow through with law enforcement and report potential violations so that … provided notifications to the courts and district attorneys of operators with negative IID activity. Auditors … report IID program violations to the courts and district attorneys in a timely manner. For a copy of the final audit …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededStreet and Sidewalk Cleanliness
… Broom Daily Performance logs as well as Scorecard Ratings (or Project Scorecard) created by the NYC Mayor’s … 159 sidewalks were dirty based on Operations’ Scorecard Ratings criteria. DSNY officials did not analyze readily … uses to select streets and sidewalks for Scorecard Ratings inspections not only dates back to 1973 but also is …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… and the city's Department of Environmental Protection (DEP), which face staffing and resource challenges that can … with 10 or more complaints. Over the six year period, the DEP investigated approximately 230,000 complaints and issued … (DOB) committed to improving communication with the DEP and to streamline the sharing of information regarding …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeXI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… The Infrastructure Investment Act 1 (“the Act”) allows for a design-build contract, an alternative … of not less than $5 million. 3 Contracts authorized by the Act are subject to the Comptroller’s prior approval under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actReview of the Financial Plan of the City of New York - December 2011
On November 18, 2011, New York City issued a revised financial plan covering fiscal years 2012 through 2015 (the “November Plan”).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2012.pdfFinancial Outlook for the Metropolitan Transportation Authority - September 2013
On July 24, 2013, the MTA released a preliminary budget for 2014 and an associated five-year financial plan (“the July Plan”).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2014.pdfProgress Report: The MTA Capital Security Program - March 2011
This report is the seventh in a series of reports on the capital security program of the Metropolitan Transportation Authority (MTA).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2011.pdfSodus Central School District – Software Management (2022M-64)
Determine whether Sodus Central School District (District) officials ensured only appropriate, necessary and authorized software was installed on District computers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sodus-central-school-district-2022-64.pdfLGAC - Meeting Notice - Full Board - June 25, 2021
The New York Local Government Assistance Corporation will have a special meeting of the Board of Directors on June 25, 2021.
https://www.osc.ny.gov/files/debt/pdf/lgac-notice-full-board-06-25-21.pdfLGAC - Meeting Notice - Full Board - March 25, 2021
The New York Local Government Assistance Corporation will have a special meeting of the Board of Directors on March 25, 2021.
https://www.osc.ny.gov/files/debt/pdf/lgac-notice-full-board-03-25-21.pdfNew York State’s Personal Income Tax Check-Off Programs, February 2021
New York taxpayers’ choices for making charitable donations through check-offs on their State Personal Income Tax returns continue to grow.
https://www.osc.ny.gov/files/reports/pdf/tax-check-off-programs-sfy-2019-20.pdfTown of Wappinger - Information Technology (2019M-220)
Determine whether Town officials ensured that the PPSI on Town servers was adequately protected from unauthorized access, use and loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/wappinger-2019-220.pdfValue Pharmacy, Inc. (2015-S-8)
On January 28, 2015, the Office of the State Comptroller commenced an audit of Medicaid payments made to Value Pharmacy ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-15s8.pdfMedicaid Program – Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (2018-S-24) 90-Day Response
To determine whether improper Medicaid managed care premiums were paid on behalf of recipients with duplicate Client Identification Numbers (CINs) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s24-response.pdfAdjustments Report (RS2050)
To make corrections to the salary, service or contributions listed on previous monthly reports, NYSLRS employers use form RS2050.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2050.pdfWells Fargo Shareholders Incentive-Based Compensation Letter
Vote FOR Shareholder Proposal 6 requesting a Report on Incentive-Based Compensation and Risk of Material Losses at Wells Fargo & Company’s annual meeting.
https://www.osc.ny.gov/files/press/pdf/wells-fargo-shareholder-proposal-6-letter.pdf