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Review of the Financial Plan of the City of New York
While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.pdfSingle/Sole Source Award - C001044, Amendment #3
On September 29, 2023, the Bureau of Contracts approved a request for exemption from giving notice in the New York State Contract Reporter for an amendment to Contract C001044 with Experis US LLC for Oracle Staff Augmentation services.
https://www.osc.ny.gov/files/procurement/pdf/c001044-3-single-sole-source-ad.pdfNew York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdf2022 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2022.pdfA Comparative Assessment of New York City’s Federal Pandemic Education Aid
The COVID-19 pandemic placed many State and local governments in a precarious position, both financially and operationally. Continuing to provide services during the pandemic increased costs at the same time revenue stability came into question, straining municipal budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2023.pdf2021 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2021.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfSales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdfGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate District purposes and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-gorge-district-2020-151.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfOpinion 91-9
… section 75 of the Second Class Cities Law (SCCL) would permit a city council to increase any item set forth in the … section 75 of the Second Class Cities Law SCCL would permit a city council to increase any item set forth in the …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Opinion 95-27
… data are filed with the State Comptroller within one year of the date of the order or judgment. You ask whether … later than three years after the close of the school year in which the payment was first to be made. Prior to the … required shall be filed with the comptroller within one year from the date of the court order or judgment . (emphasis …
https://www.osc.ny.gov/legal-opinions/opinion-95-27NYS Common Retirement Fund Announces First Quarter Results
… of the state fiscal year 2015-2016 was 0.52 percent for the three-month period ending June 30, 2015, with an … New York's pension fund remains strong and well-positioned for the future with a smart, long-term investment strategy." … quarter of the state fiscal year 20152016 was 052 percent for the threemonth period ending June 30 2015 with an …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… not report hundreds of violent and disruptive incidents to the State Education Department (SED) as required under the … SED uses local districts’ reports of disruptive behavior to create School Violence Indexes (SVI) that can determine if a school needs to develop safety and emergency response plans. “Every child …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOpinion 89-8
… by the Office of the State Comptroller to establishment by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for … Whether a school district in the Adirondack Park and which has within its boundaries State lands assessed …
https://www.osc.ny.gov/legal-opinions/opinion-89-8State Agencies Bulletin No. 2122
… York agencies ( Deptids 70XXX ) Background In an effort to clean up payroll data, records of employees who have not … automatic termination. The report includes the Department ID, Department Description, EmplID Number, Empl Record, … been processed. The report will be sorted by Department ID, then by employee name in alphabetical order. NHRP748 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2122-automatic-system-termination-employees-not-paid-more-one-yearMTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… 40 minutes. New tunnels will connect the LIRR main line in Queens to the lower level of the existing 63rd Street Tunnel … $1.9 billion, an increase of 170 percent. The cost of the Queens segment, which mostly involves tunneling, has doubled, …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetNYS Common Retirement Fund Announces Second Quarter Results
… York State Common Retirement Fund's (Fund) overall return in the second quarter of the state fiscal year 2017-2018 was … 2017, with an estimated value of $201.3 billion, according to New York State Comptroller Thomas P. DiNapoli. "I am … has reached the $200 billion milestone, during a quarter in which returns exceeded the strong performance we saw at …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… sources for the Metropolitan Transportation Authority (MTA) are not identified, the authority may have to raise … sharply in recent years, according to an analysis of the MTA’s financial plan released today by State Comptroller … prevent these possibilities from becoming reality, and the MTA must make the best use of its resources." DiNapoli's …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikes