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Street Construction-Related Permits (Follow-Up)
… the Permit Office. Once the permittee is registered, they can apply for a permit to do work and pay the permit fees. A … review an application for a street opening permit only when the applicant can demonstrate that the work could not … street construction projects. The objective of our follow-up was to assess the extent of implementation, as of March 6, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followState Agencies Bulletin No. 1564.1
… contribution refunds will be taxable for Federal, State and local withholding. Prior to processing the refund, … refund may be directed to the Payroll Deduction mailbox. … State Agencies Bulletin No 15641 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesCaucus 2025: Important Information for New Yorkers
… Learn more about State Comptroller DiNapoli's office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … 2024) Missing School: New York’s Stubbornly High Rates of Chronic Absenteeism (October 2024) Children & Families New …
https://www.osc.ny.gov/reports/caucus2025-0Caucus 2025: Important Information for New Yorkers
… Learn more about State Comptroller DiNapoli's office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … 2024) Missing School: New York’s Stubbornly High Rates of Chronic Absenteeism (October 2024) Children & Families New …
https://www.osc.ny.gov/reports/caucus2025DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… cost of labor negotiations casts a shadow of uncertainty on the city’s finances. “While strong economic growth has … with ongoing structural deficits and labor contracts that have remained unsettled for far too long,” DiNapoli said. … and after-school programs should be expanded, they have yet to reach a funding agreement. More will be known …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planTown of Sherburne – Budgeting (2025M-3)
… 31, 2020 – December 31, 2023. We extended our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program … increase in fund balance. Furthermore, the Board did not have written multiyear capital or financial plans or a …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Inspecting Highway Bridges and Repairing Defects
… that are identified during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure or potentially … failure of critical primary structural components. Red Flag conditions pose a clear and present or future …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsOversight of Mitchell-Lama Application Fees
… by lottery. Our audit at three housing developments in Manhattan focused on waiting lists that were current as of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… population declined by half from March 2008 to March 2021, but the population of individuals aged 50 and above … share who are at least 60 years old nearly tripled from 2.7% in March 2008 to 7.9% in March 2021. “The safe and … and Family Services. State prisons housed over 200 16- and-17-year-olds in March of 2008, but only 26 in March 2020. …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingPiseco Common School District – Authorized Investments (2023M-172)
… a result, District investments were at an increased risk of loss. District officials did not adhere to the District’s … account that is not statutorily authorized. The Board of Education (Board) readopted its investment policy … program - legality, safety, liquidity and yield - when investing available funds. Review the investment policy …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172DiNapoli: Local Sales Tax Collections Jump for Third Year
… Local sales tax collections continued to climb in 2018, growing for the third year in a row, according to a … growth in the fourth quarter shows that sales tax revenue can be unpredictable. Local officials should keep a watchful … this revenue source and be prepared to react accordingly.” Every region in the state has experienced an increased annual …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearPrivacy and Security of Student Data
… and availability of its systems. The COVID-19 pandemic forced many schools across the nation to close in 2020 and … learning environment, leading to an increased reliance on technology. This resulted in an escalation of … Office report, the number of students impacted by cyberattacks rose from 39,000 students in 2018 to a high …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… reported on the CFR to supporting documentation (e.g., payroll ledgers) and found that there was no supporting …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… $102,494, as required by the procurement policy. While New York State Village Law, Section 5-524 (Village Law) …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253County of Rockland – Budget Review (B6-16-19)
… expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The County …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19New York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… known as the Manhattan Center for Early Learning, Inc., is a New York Citybased not-for-profit organization … other SED programs: Evaluations, Related Services, and 1:1 Aides. However, payments for services under these other …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualDutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and … Key Findings BOCES officials did not monitor electricity rates to ensure they were at the lowest possible cost or … were accurate. Had officials monitored the electricity rates and ensured the utility bills were accurate, officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andComptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… including a sitting state senator, a current member of the New York City Council, and elected officials from both parties across New York State,” said Attorney General Schneiderman. “Public … the law and breaking the trust of the public,” said New York State Comptroller DiNapoli. “My office will continue …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerDiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
… (MCOs). “With most of the state’s Medicaid recipients moving to managed care in recent years, it is of the utmost … they updated the methodology. Auditors also reviewed the expenses submitted by one MCO to DOH and determined the MCO claimed certain non-allowable administrative expenses, which also contributed to the overpayments. DOH’s …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsXI.18.E Public Officers Law – XI. Procurement and Contract Management
… This section provides guidance on laws, policies, and procedures to be followed when … conflict as defined in POL 73. However, the Commission on Ethics and Lobbying in Government recognizes there are … To submit a written certification request or if you have questions regarding certifications, contact Commission …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-law