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Prompt Payment
… the accrual of interest for a period of time a payment is delayed due to the fund or sub-fund from which the payment is to be made having insufficient cash. Memo Bill Text Status … the accrual of interest for a period of time a payment is delayed due to the fund or subfund from whic …
https://www.osc.ny.gov/legislation/prompt-paymentTaxes – 2021 Financial Condition Report
… and user taxes. Effective January 1, 2021, the State’s top personal income tax rate increased to 10.9 percent which … in effect until December 31, 2027. Changes in the State’s top tax rate can have significant impacts in the overall …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesVillage of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… Village Clerk-Treasurer (Treasurer) performed her duties in accordance with statutes. Key Finding The Board engaged … action. Appendix B includes our comments on issues raised in the Village’s response letter. … the Village ClerkTreasurer Treasurer performed her duties in accordance with statutes …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Information Technology Governance Security Self-Assessment
The Security Self- Assessment is intended to help personnel responsible for the day-to-day management of IT operations exercise effective IT operation oversight. The Self-Assessment addresses key areas of IT internal controls such as policy, training, access and contingency planning.
https://www.osc.ny.gov/files/local-government/publications/pdf/IT-Governance-Self-Assessment-Form.pdfMonitoring of Air Quality (Facility Permits and Registrations) (2021-S-41)
To determine whether the Department of Environmental Conservation is taking necessary action to adequately enforce certain aspects of the State’s air contamination and pollution requirements to protect the public and environment from the adverse effects of exposure to pollutants.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s41.pdfMonitoring of Air Quality (Facility Permits and Registrations) (2021-S-41) 180-Day Response
To determine whether the Department of Environmental Conservation is taking necessary action to adequately enforce certain aspects of the State’s air contamination and pollution requirements to protect the public and environment from the adverse effects of exposure to pollutants.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s41-response.pdfMonitoring of Construction Management 2020-S-42
To determine if the Office of General Services is adequately monitoring construction management contracts to ensure they meet the terms and requirements, and if the oversight and administration costs associated with carrying out this function are supported and related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s42.pdfOversight of Language Access Services (2024-N-2)
To determine if the New York City Department of Health and Mental Hygiene is adequately serving the needs of individuals with Limited English Proficiency, complying with State regulations and local laws, and providing sufficient oversight of Language Access Services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n2.pdfPatient Safety Center Activities and Handling of Revenues (Follow-Up)
… 2000 and known as Lisa’s Law, was named after Lisa Smart, a 30-year-old woman who died in 1997 as a result of a medical error introduced during surgery by a physician with a history of negligence unknown to the …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followCity of Troy – Budget Review (B20-5-11)
… our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed … obligations are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget … our budget review was to determine whether the significant revenue and expenditure projections in the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11DiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… Wall Street’s profits could top $60 billion in 2025 if current trends continue, according to a report … P. DiNapoli. The securities industry earned $30.4 billion in the first half of 2025, a faster pace than last year, when … boost for tax revenues that support critical investments in housing, transportation, and public services that New …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostDiNapoli: Health Care Jobs Grow Across New York
… New York state's health care jobs exceeded 1.2 million in … year out, health care has been a growth sector for jobs in New York over the past decade," DiNapoli said. "Across upstate New York in particular, private employment would have … New York states health care jobs exceeded 12 million in 2017 …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-health-care-jobs-grow-across-new-yorkValhalla Union Free School District – Network User Accounts (2022M-26)
… ranging from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user … procedures were followed to communicate network user account changes to the IT vendor. Leaving unneeded network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Dutchess County – Contract Monitoring (2023M-142)
… ensured that contracted vendors provided services in accordance with contract terms, and that payments were … certain services with contracted vendors were provided in accordance with contract terms and payments were … budget reports detailing services rendered were provided in accordance with contract terms. In addition, department …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142College Readiness
… never graduate. The New York City Department of Education (DOE) – the nation’s largest school system, comprising 32 … in the 2021-22 school year. Over the past several years, DOE has reported increases in the percentage of students … access to careers that provide sustainable wages. While DOE officials explained there are no legal or regulatory …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessTown of Deposit - Budget Review (B4-14-22)
… the significant revenue and expenditure projections in the Town’s proposed budget for the 2015 fiscal year are … was categorized as being "susceptible to fiscal stress" in a report issued in September 2104 as part of the Comptroller’s Fiscal Stress … the significant revenue and expenditure projections in the Towns proposed budget for the 2015 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… consumers of motor vehicle repairs. The Vehicle and Traffic Law outlines the Department’s responsibilities for …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followOpinion 91-60
… may request officers and employees of a city to complete a form listing certain outside employment and business … not prescribe how the Comptroller is to conduct an audit ( cf . Ronan , supra , pertaining to a similar grant of … related to the subject matter of the examination ( cf . Levitt , supra ). In the event that our request is not …
https://www.osc.ny.gov/legal-opinions/opinion-91-60DiNapoli Announces State Contract & Payment Actions for December
… of Greene and $1 million grant for the town of Babylon to elevate homes in flood-prone areas damaged by Hurricane …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberOpinion 91-1
… Bidding (cannot create exception for public work under county contract) -- Preemption (competitive bidding … for public work) PUBLIC CONTRACTS -- Purchases Through County or State (exception not applicable to contracts for … LAW, §§103, 119-o; MUNICIPAL HOME RULE LAW, §10(1)(i); COUNTY LAW, §408-a: There is no State statute which …
https://www.osc.ny.gov/legal-opinions/opinion-91-1