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Opinion 91-60

… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties … V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 800[3], 801, 802: In connection with the State Comptroller's authority to … listing certain outside employment and business interests in order for the Comptroller to determine the possible …

https://www.osc.ny.gov/legal-opinions/opinion-91-60

Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts

… submissions. As such, the Institute has insufficient assurance that all claims for reimbursement are appropriate. … claim for every two-year period provided very limited assurance that contractors: routinely claimed only allowable … Further strengthen controls to provide additional assurance that contractors’ claimed expenses are program …

https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contracts

State Agencies Bulletin No. 938

… inform agencies of the new Reason Code BDA on the Position Data page and the new Job Data Reason Code BDA to be used for certain Job Action … rate or equated to grade fields on the affected Position Data page using the new Reason Code BDA and the effective … inform agencies of the new Reason Code BDA on the Position Data page and the new Job Data Reason Code BDA to be used for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/938-new-reason-code-transactions-requiring-budget-directors-approval-bda

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… Eleven loan files did not contain any evidence that annual site visits occurred, annual financial statements were … Ensure loan files contain all required information and site visits are conducted and documented in the loan files. …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

DiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K

… her own bank account, spending the money on travel and spa treatments. When the fire department noticed problems in …

https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92k

Town of Ulysses - Information Technology (2021M-190)

… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … Determine whether Town of Ulysses Town officials ensured information technology IT …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190

DiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24

… higher than forecast by the Division of the Budget (DOB) in the most recent financial plan, according to the March … P. DiNapoli. Tax receipts also exceeded the projection in the Consensus Economic and Revenue Forecast Report, which estimated $1.35 billion in additional receipts above DOB estimates through the end of …

https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24

State Agencies Bulletin No. 1945.1

… of several process changes to Workers’ Compensation Leave in PayServ, including entering Job Action Requests for … have the ability to correct employees’ historical Job rows in PayServ. Agencies must enter a Job Action Request > Data … first year of leave.  Additional documentation is required in PayServ when this change is made. See the Agency Actions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19451-process-changes-workers-compensation-leave-payserv

Hudson Housing Authority – Board Oversight (2016M-302)

… an audit of claims or designate a claims auditor to do so. Key Recommendations Adopt written policies to ensure … of claims prior to payment or appoint a claims auditor to do. Such an audit should include ensuring that claims are in …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302

DiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls

… a conservative estimate based on the assumption that all unbilled tolls are cars. The toll for a five-axle tractor … tolling, expanded to all nine TBTA crossings the number of unbilled tolls increased dramatically. In the first eight months of 2017, there were nearly 200,000 unbilled tolls, up from 47,240 in 2016. In monetary terms, in …

https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tolls

Controls Over Transportation Services and Transportation-Related Expenses

… Our audit objective was to determine whether the Office for People With Developmental Disabilities (OPWDD) has … OPWDD transportation expenses (outside New York City) for the period April 1, 2016 through March 31, 2019 and … March 13, 2020. About the Program OPWDD is responsible for coordinating services for nearly 140,000 New Yorkers with …

https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expenses

Affordable Home Ownership Development Program

… Purpose To determine whether Affordable Home Ownership Development Program (Program) grant … The Program, which is administered by the New York State Affordable Housing Corporation (Corporation), was established … Other Related Audit/Report of Interest New York State Affordable Housing Corporation: Homebuyer Selection and …

https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-program

DiNapoli: Numbers of Homeless Population Doubled in New York

… Homelessness in New York state has grown sharply, more than doubling between January … and January 2024, according to a report released today by New York State Comptroller Thomas P. DiNapoli. Homelessness … Homelessness in New York state has grown sharply more than doubling between …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-york

Operational Advisory No. 27

… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial Operations … Section 2 - Obligation, Accounting and Budget Dates . This change in policy regarding the Accounting Date will enable … appropriate revisions to the GFO sections impacted by this change on April 1, 2017. Any questions or feedback on this …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmation

Internal Controls Over Selected Financial Operations (Follow-Up)

… and travel expenses. NGB will reimburse DMNA for up to 5 years after the close of the federal fiscal year in which DMNA paid … purchases. Under the State Military Law, DMNA makes pension payments to certain former service members who became …

https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-follow

Physical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2) 180-Day Response

To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2-response.pdf

Physical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2)

To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2.pdf

Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)

… in our initial audit report, Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37 ). About the … disorders. Within MMC and HARP is the Integrated Benefits for Dually Eligible Enrollees Program (IB-Dual), which became …

https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-and

IX.6.A Drawdown Overview – IX. Federal Grants

… made with most state agencies to have OSC act as agent for the agency to obtain reimbursement from the federal government of disbursements eligible to be financed with federal grant funds. Most federal grants drawn by OSC are drawn on a daily … made with most state agencies to have OSC act as agent for the agency to obtain reimbursement from the federal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overview

DiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings

… the Bronx, Central and Southern Brooklyn, and Northern Manhattan have neighborhoods that could benefit from focused …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savings