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Seized Assets Program
… Purpose To determine whether the New York Division of State Police properly accounts for seized assets and whether it obtains the requested share from forfeited assets. This audit covers the period of April 1, 2011 through September 19, 2013. Background The …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… and fines and fees collected were appropriately accounted for. The audit covered the period January 1, 2013 to December … TAB offers a respondent the opportunity to receive a hearing, should he/she decide to contest a Notice of … of collection. Moreover, the number of calls made has decreased materially over the past few years. During the week …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesLehman College – Controls Over Bank Accounts
… they were aware of at Lehman and its affiliated entities. Six of Lehman’s accounts were opened or closed after CUNY’s …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsOversight of Certified Homeless Shelter Food Services
… the Office of Temporary and Disability Assistance (OTDA), New York City Department of Homeless Services (DHS), and New York City Department of Health and Mental Hygiene (DOHMH) … the food services at certified homeless shelters in New York City, and whether the meals served meet State …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesXI.8.A Centralized Contracts – XI. Procurement and Contract Management
… – Lowest Price (IFB) EBV Electronic – Best Value (RFP) Purchases from an OGS centralized contract through a … – Lowest Price (IFB) EBV Electronic – Best Value (RFP) Once SFS users receive notification of the OC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… New York State (NYS) General Municipal Law (GML) Section 30. 2 When AFRs are not filed in a timely manner, it results …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136North Creek Fire District – Board Oversight (2025M-86)
… waste, fraud and mismanagement. Board members must comply with Town Law Section 176-e that mandates fiscal oversight … example, during the audit period the Board adopted budgets with appropriations that overestimated actual expenditures by … $28,284 (16 percent). Overestimated expenditures combined with reasonable revenue estimates generally increased the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Steuben County – Financial Management (2025M-127)
… Combining a reasonable level of unrestricted fund balance with specific legally established reserve funds provides … taxes. The general fund also reported six reserve funds with balances totaling nearly $6 million. Audit Summary … operating surpluses. After our initial audit discussions with County officials, the Legislature updated its …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Town of Windsor – Capital Project (2025M-52)
… of the village. Consistent with language set forth in New York State Town Law (Town Law), it has been the view of the New …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52State Comptroller DiNapoli Releases Municipal and School Audits
… on May 31, 2022, had prohibited interests in district contracts pursuant to New York State General Municipal Law. … board member’s physical therapy company entered into six contracts with the district while he was a board member that … services related to capital improvement projects’ (CIP) contracts were competitively procured in accordance with the …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsNY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… in the coming months are Guanghui Energy Company Ltd., Echo Energy PLC, IOG PLC, Oil and Natural Gas Corporation …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investExxon's Investors Call for Meaningful Climate Risk Plan
… Church of England, are calling on ExxonMobil to explain how its business will be impacted by global efforts to … demand. Unlike its peers that have agreed to analyze how the effort to limit global warming impacts their … the Church of England are calling on ExxonMobil to explain how its business will be impacted by global efforts to …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planState Comptroller DiNapoli Releases State Audits
… completed the required inspections of the initial three jobs for some new installers, nor has it documented the … 59 percent of the total paid. WCHCC officials stated that senior management had goals and were evaluated on achieving … before receiving their payments. During the audit period, senior managers often did not submit goals and achievements …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Corporations to Disclose Political Spending
… New York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (Fund), announced today … Marriott International Inc. Yum! Brands Inc. About the New York State Common Retirement Fund The New York State … New York State Comptroller Thomas P DiNapoli as trustee of …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingState Agencies Bulletin No. 2076
… Employees who have a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip) … noted above. Employees on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2076-2022-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of overtime hours increased … for about two-thirds of the state’s overtime in 2024. The Department of Corrections and Community Supervision (Corrections), the … agency overtime costs increased 102 in 2024 for a total of $13 billion while the number of overtime hours increased …
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-2023DiNapoli: Fiscal Stress Remains Low Among Villages
… Stress Monitoring System has identified 10 villages and two cities in New York in some level of fiscal stress in … Stress Monitoring System has identified 10 villages and two cities in New York in some level of fiscal stress in 2017 …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… accounted for 51 percent of the nearly 200,000 total net jobs gained through IDA projects versus 49 percent gained in … can examine if incentives given out to create and retain jobs in their communities are worth it.” The annual report … 2017, active IDA projects produced a net total of 198,522 jobs gained since their inception, with nearly two-thirds …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbDiNapoli: Local Sales Tax Collections Jump for Third Year
… in sales tax collections in each of the last three years, with the exception of the Finger Lakes (which slowed from 4.9 … climbing 5.1 percent in 2018, having been the only region with a decline in collections (-0.9 percent) in 2016. New … Madison (-0.7 percent) counties. All but one of the cities with their own sales tax experienced an increase in …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-year