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State Comptroller DiNapoli Releases School District Audits
… also paid $6,410 to an employee’s private business for lawn care services without public written disclosure of his … claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The board also did …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… books during unprecedented circumstances,” DiNapoli said. “Now that funding is winding down and local officials will … Tool Tool Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… The Long Island Rail Road (LIRR) is making a steady recovery from the pandemic … with another train. Report Long Island Rail Road: On-Time Performance by the Numbers … The Long Island Rail Road LIRR is making a steady recovery from the pandemic with …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityManhattan D.A., NYS Comptroller Announce Indictments in Frauds Totaling Nearly $1 Million
… of the Investigation Division). Senior Investigators Luis Sanchez, Ray Yuen, Brian Longaro, and Brian Granshaw; …
https://www.osc.ny.gov/press/releases/2026/07/manhattan-da-nys-comptroller-announce-indictments-frauds-totaling-nearly-1-millionState Agencies Bulletin No. 343
… Affected Employees Employees in the following titles who were previously in Bargaining Unit 01, New York State Correctional Officers and Police Benevolent Association, Inc. (NYSCOPBA) or Bargaining … Employees in the following titles who were previously in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitState Comptroller DiNapoli Releases Audits
… non-English languages and Executive agencies to publish a Language Access Plan (Plan) to ensure meaningful access to … by the County Clerks (County DMVs). A prior audit, issued in October 2023, found that some offices were not using … Authority (MTA), New York City Transit (Transit) is responsible for operating the subways and most of the …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0Opinion 2002-11
… Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For … to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the General Municipal Law, and an additional twenty-five points for responding to the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0New York’s Economy and Finances in the COVID-19 Era
… of lost jobs. 53% of New York adults age 18 and over live in households that have lost employment income since … Data For example, while 10 percent of all U.S. adults live in households reporting not having enough to eat in the … In the wake of COVID19 more than half of adult New Yorkers live in households that have lost employment income …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Village of Owego – Records and Reports (2025M-137)
… [read complete report – pdf] Audit Objective Did Village of Owego (Village) officials maintain complete, accurate and … financial reports and could not provide adequate oversight of the Village’s financial operations. Additionally, because … AFR on time and the Board did not perform an annual audit of the Clerk-Treasurer’s accounting records, officials did …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137Homeless Services Housing Needs Assessment (2021-S-23) 180-Day Response
To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to permanent housing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s23-response.pdfHomeless Services Housing Needs Assessment (2021-S-23)
To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to permanent housing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s23.pdfCredits and Deductions Setup Tool (Excel Users Only)
This job aid shows you (a participating organization) how to use the Credits and Deductions Setup Tool to create a pipe-delimited .txt (text) file to be uploaded into OSC’s Secure File Transfer Services Interface.
https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-create-setup-file.pdfMTA 2025-2029 Capital Program Scenarios
By statute, the Metropolitan Transportation Authority’s (MTA) is required to submit its 2025-2029 capital program to the State Capital Program Review Board (CPRB) by October 1, 2024 to begin the process of adoption.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2025.pdfThe Tourism Industry in New York City: Reigniting the Return - April 2021
New York City must develop a proactive strategy that cultivates and attracts international and business travelers to restore the tourism industry to robust health and return to a path of continuous and shared growth.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2022.pdfSelected Performance Measures (2018-S-18) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s18-response.pdfSelected Performance Measures (2018-S-18)
To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s18.pdfComptroller DiNapoli Releases Municipal Audits
… Fire District , Brighton Memorial Library , Village of Cape Vincent , Town of Cayuta , Commack Public Library District , … at unauthorized financial institutions. Village of Cape Vincent – Payroll and Claims Auditing (Jefferson County) … Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape Vincent Town of Cayuta Commack Pub Lib District …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and procedures manual required the chief operating officer to ensure accurate inventory records were maintained to safeguard all assets, it did not provide detailed guidance … are sufficient for any potential liabilities when contract agreements for collective bargaining agreements …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Whitehall – Records and Reports (2026M-9)
… [read complete report – pdf] Audit Objective Did the Village of Whitehall (Village) Clerk-Treasurer maintain complete, … Audit Period June 1, 2024 – August 31, 2025 Understanding the Audit Area A village clerk-treasurer, as chief fiscal … Did the Village of Whitehall Village ClerkTreasurer maintain …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9State Agencies Bulletin No. 2150
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … and Naval Affairs BU47 Note: Increment Code 1000 is used to indicate job rate credit minimum of 15 years (October 2004 … the October LLS payment cycle at the time of appointment to a lower graded position. Refer to OSC Actions – Automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2150-october-2023-civil-service-employees-association-csea-longevity-lump