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NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… awarded projects in accordance with established guidelines and ensured businesses’ compliance with agreements. Key … funds were disbursed, officials generally did not follow up with businesses to ensure they complied with their … agreements and found: Officials did not verify or confirm the 18 businesses that agreed to create or retain a total of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 422.2
… Bulletin Supersedes Payroll Bulletin No. 422.1 Purpose: The purpose of this Bulletin is to notify agencies of the procedures to be used when requesting a direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversalsDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for … for about two-thirds of the state’s overtime in 2024. The Department of Corrections and Community Supervision … State University of New York (226,000), Division of State Police (190,000), Mental Health (107,200), the Unified Court …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023State Agencies Bulletin No. 1719
… Section XV.6.A . Effective Date(s) Administration pay checks dated April 3, 2019 Institution pay checks dated April 11, 2019 Eligibility Criteria All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1719-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionOpinion 2001-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … village for the provision of services by village mechanics on town machinery and equipment. We are informed that the … the town pays the village for the mechanical work based on the mechanic's usual village hourly wages plus benefits. …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14State Agencies Bulletin No. 2232
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the PEF 2024 Dental Stipend and to provide agency instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2232-public-employees-federation-pef-2024-dental-stipendDiNapoli: Town of Bennington Audit Leads to Arrest
… is repaying the town,” said DiNapoli. “Unfortunately, my office continues to uncover instances such as this where …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestHiring Members with the Enhanced Report – Enhanced Reporting
… Members or Retirees When hiring employees, it is important to ask the employee whether they are an existing member or retiree of one of the eight public retirement systems in New York State. If …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … agency fees. As part of a statewide audit initiative to determine whether the use of travel money by selected …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesControls Over Equipment (2017-N-9)
To determine whether the New York City Health and Hospitals Corporation (H+H) has established adequate controls over equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17n9.pdfControls Over Equipment (2017-N-9) 90-Day Response
To determine whether the New York City Health and Hospitals Corporation (H+H) has established adequate controls over equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17n9-response.pdfUnited States Auto Industry and the New York Economy, December 2008
A collapse of one or more of the major auto makers would further exacerbate New York’s already gloomy economic situation.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-auto-industry-2008.pdfOpinion 88-68
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … approval) GENERAL MUNICIPAL LAW, §§800(2), 809: It is not clear whether an application for subdivision approval … entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law, §804) …
https://www.osc.ny.gov/legal-opinions/opinion-88-68University at Albany – Sabbatical and Other Paid Leave
… determine whether the State University of New York (SUNY) at Albany (Albany) complied with policies for administering … To determine whether the State University of New York SUNY at Albany Albany complied with policies for administering …
https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leaveDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… more than $70 million in questionable Medicaid claims and payments. DiNapoli’s auditors found the state reimbursed providers for excessive services, … the state for 224,673 services that were also included on claims that clinics and other outpatient facilities …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… by approximately 8 percent between 2010 and 2012 according to a report issued today by New York State Comptroller … should be spending about $3.9 billion annually to keep up with deteriorating capital assets but are only … steel and other construction items as major impediments to infrastructure investment as well as spending restraints …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetComptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… accurate, the administration's plan to withdraw from the Paris Agreement means that the U.S. will stand on the … saving our planet shared by world leaders. As trustee of New York state's $192 billion pension fund I have sought out … world’s top leaders in acting to limit climate risk to the New York State Common Retirement Fund. About the New York …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreementCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s … policy to provide guidance for employees involved in the billing and collection of solid waste and recycling … it was not comprehensive and the procedures included in the policy were not always adhered to. Authority officials …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andControls Over Cash Advance Accounts
… of its authorized advance accounts by transferring the funds to an unrelated account, without notifying the Office of the State Comptroller (OSC) of the change. Two funds had shortages that originated prior to 2011, but Parks … the surplus. Parks inappropriately used Petty Cash Account funds totaling over $4,600 for employee payroll advances, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accounts