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Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… as soon as possible after payment and included on the next abstract as prepaid amounts. Public utility services …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial System. New … cannot process Automated Clearing House or check payments in foreign currencies. In the event that a vendor requires checks to be paid in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyOversight of Student Immunization in Schools
… 2016. Background SED provides guidelines to assist schools in developing policies to prevent and prepare for outbreaks … out the enforcement and monitoring of immunizations in schools across the State and performs between 100 and 150 … Overall, these agencies also have appropriate controls in place to ensure schools are adequately preventing, and are …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsLabor Investigations in New York City
… is adequately conducting labor violation investigations in New York City. The audit covered the period from January … violations, and child labor violations, have increased in the wake of the COVID-19 pandemic. In fiscal year 2021, for example, the U.S. Department of …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityDiNapoli Op Ed in Times Union
… the very New Yorkers they are meant to help could be put in harm’s way. That is why my office has called on New York’s … technologies are used safely, fairly and responsibly. In a recent audit that examined the state’s use of AI, my … This means having rules, guidelines and practices in place that promote transparency from the start, address …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionFederal Employees in New York State – Federal Funding and New York
… were more than 116,000 federal civilian employees working in New York in 2024, earning $11.2 billion in wages. Employment has decreased significantly since 2000, … were more than 116000 federal civilian employees working in New York in 2024 earning $112 billion in wages …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateProcurement and Contracting in New York
… Information Bid Protests Comptroller DiNapoli believes in empowering people to raise concerns about State contract … as well as state contracts, helps ensure fairness in State contracting and protects the interests of the State … contracts is a strong deterrent to waste, fraud and abuse in contracting. Comptroller DiNapoli provides annual updates …
https://www.osc.ny.gov/state-agencies/contractsAir Conditioning Availability in New York
… In May 2026, the U.S. Census Bureau released its Local Air … occupied households had some type of air conditioning unit in 2023, 2 ranking 39 th among all states and the District of … to air conditioning varied widely, from 97.0 percent in Nassau County to just 61.2 percent in Hamilton County. The …
https://www.osc.ny.gov/reports/air-conditioning-availability-new-yorkCalendar Year Municipalities That Have Not Filed in Time for a FSMS Score in All Three Years 2012 - 2014
Calendar Year Municipalities That Have Not Filed in Time for a FSMS Score in All Three Years 2012 - 2014
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/persistentnonfilingmunis.pdfDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… heroin and prescription opioid abuse reached record highs in New York state in 2014, according to a report issued today by State … Comptroller Thomas P. DiNapoli. The overdose death rates in New York increased faster over the preceding decade than … heroin and prescription opioid abuse reached record highs in New York state in 2014 according to a report issued today …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesNew Yorkers in Need: The Housing Insecurity Crisis
For almost 3 million New Yorkers, housing costs constitute more than 30 percent of household income, the most commonly used threshold of affordability.
https://www.osc.ny.gov/files/reports/pdf/new-york-housing-insecurity.pdfLocal Government Workforce Trends in New York State
The number of full-time local government workers employed outside of New York City contracted by 7.9% from 2007 to 2022, largely the result of two defining events – the recession of 2007-09 and the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-gov-workforce-trends-ny.pdfLabor Investigations in New York City (2022-S-17)
To determine whether the Department of Labor (Department) is adequately conducting labor violation investigations in New York City. The audit covered the period from January 2019 through March 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s17.pdfList of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdfFarmers’ Markets in New York City - August 2012
Since the 1970s, farmers’ markets have multiplied and become more popular in NYC and throughout NYS as the locally grown food movement has gained momentum.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2013.pdfThe Critical Role of Nonprofits in New York
This report analyzes the most recent employment and wage data released by the U.S. Bureau of Labor Statistics for charitable organizations identified as 501(c)(3)s for the period 2017 through 2022.
https://www.osc.ny.gov/files/reports/pdf/critical-role-of-nonprofits-in-new-york.pdfJune 28, 2024 Lapsing Chartfield Strings in PayServ
payroll-bulletin-2238-attachment.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2238-attachment.pdfTraffic Fatalities are Growing in New York State
Since 2019, motor vehicle fatalities in New York State have risen sharply, reversing the improvements made in the years prior to the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/pdf/traffic-fatalities-are-growing-in-new-york-state.pdfContinuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdfEmployee Ownership of Businesses in New York State
Employee Ownership of Businesses in New York State
https://www.osc.ny.gov/files/reports/pdf/employee-ownership-businesses-nys.pdf