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Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were billed accurately. The Board … to determine whether businesses achieved the goals stated in their applications. Key Recommendations Develop CBA ratios … Ensure that all PILOT billings and payments are made in accordance with agreements and pursue, if feasible, the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectCampbell-Savona Central School District - Budget Review (B2-15-10)
… District consistently appropriates fund balance that is not needed to fund operations. Two of the District’s reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Purpose of Audit The purpose of our audit was to determine if internal controls over Business Office … were appropriately designed and operating effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background The Oppenheim-Ephratah …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsOversight of Food Service Establishments
… of foodborne illness. This audit covers the period January 1, 2014 through April 12, 2018. About the Program The …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsBecoming Eligible for a Benefit – State Police Plan
… Once you have accrued five years of credited service, you are vested. This means you have …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… (Board) and District officials properly manage fund balance? Audit Period July 1, 2019 – June 30, 2024 … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSUNY Bulletin No. SU-368
… Amount: $500.46 Employees paid DLP dated 12/19/2024 are not eligible for the following DLS payments: Fall Semester To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-368-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2024CUNY Bulletin No. CU-836
… Purpose: The purpose of this bulletin is to provide the City University of New York instructions for … of the City University of New York who are eligible to participate in the Health Benefits Buy-Out Waiver Program … Checks When a valid payroll check is undeliverable due to the agency’s inability to locate the employee, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-836-cuny-health-benefits-buy-out-waiver-programEnforcement of Article 19-A of the Vehicle and Traffic Law
… Purpose To determine if the Department of Motor Vehicles (Department) takes adequate steps to … that must comply with Article 19-A of the New York State Vehicle and Traffic Law and enforces its requirements. … negligence prompted legislation to amend the New York State Vehicle and Traffic Law. Article 19-A: Special …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawState Agencies Bulletin No. 1851
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2020 CSEA LLS … Employees in the following bargaining units with an increment code of 0510, 0610, 0710, 0810, 0910, 1010, 1110, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1851-october-2020-civil-service-employees-association-csea-longevity-lumpDiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… use of artificial intelligence (AI), leaving it vulnerable to misguided, inaccurate or biased outcomes in several … found. “Government’s use of artificial intelligence to improve public services is not new. But there needs to be formal guidelines governing its use, a clear inventory …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… The New York Daily News published an op-ed from New York State Comptroller Thomas P. DiNapoli today warning …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadCity of Yonkers - Budget Review (B19-6-5)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2019-20 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… District is located within the Monticello School District, in Sullivan County. The Library is governed by a seven-member … The Board did not ensure that disbursements were made in an economic manner and for authorized Library purposes. … account during our audit period, which is not permitted by Law. Four disbursements totaling $89,000 were for a public …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222II.3.A Planning – II. New York State Financial Accounting
… to continue agency programs at current levels in the new fiscal year. In November, the State Budget Director … legally authorize the expenditure of funds during the new fiscal year. Prior to passage of the appropriation bills, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningDiNapoli: Oversight of Supportive Housing Falls Short
… released three audits of supportive housing providers for New Yorkers with mental illness, which found that a lack … by the state Office of Mental Health (OMH) allowed not-for-profit providers to bill for improper expenses, such as … housing, we need to ensure that oversight of the taxpayer dollars that fund vital services for mentally ill New Yorkers …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortOpinion 89-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … paid by the fire protection district. However, the "home area" is responsible for Volunteer Firefighters' Benefit Law … the cost of VFBL insurance attributable to the protected area during the contract term unless a sum for such increased …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Local Sales Tax Collections Up
… Year 2019-20. The Comptroller was directed to replace the funds that were cut by withholding $59 million from county …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsOpinion 90-45
… contain a full explanation of the reasons for its adoption and should declare why, as a matter of fact and not mere opinion, efficiency or economy will be served. … 984, McKinney's Session Laws of 1957, p 2197). It is not a function of this Office to approve or disapprove particular …
https://www.osc.ny.gov/legal-opinions/opinion-90-45State Contract and Payment Actions in December
… Association Inc. for delivery of the Natural Resource Steward Program. Office of General Services $10 million with …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-december