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Performance of the Excelsior Jobs Program
… Certificate of Tax Credit met the eligibility requirements for job growth and investments in their formal agreement … (ESD) administers the Program and is responsible for determining whether businesses meet the eligibility … in New York State. Key Findings We sampled 25 companies for which, as of June 2015, ESD had authorized Program tax …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programSubway Wait Assessment
… 2017, Transit introduced the new metrics: Additional Platform Time, the average time that customers wait at a … peak/off-peak service for only weekday service – weekend statistics are not provided on the Dashboard. Key … be in accordance with the Guidelines. Provide weekend WA statistics on the Dashboard. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentApplication Review and Site Permitting for Major Renewable Energy Projects
… and Community Protection Act (Climate Act), effective January 1, 2020, was designed to put the State on a path to … to establish a renewable energy program by the end of June 2021 to meet two requirements: by 2030, a minimum of 70% of …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsHomeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… Objectives To determine whether the Metropolitan Transportation … the MTA has met its goal in assisting homeless clients to appropriate shelters off MTA property. The audit covers … carrying an average of nearly 600,000 customers daily to their destinations via Penn Station or Grand Central in …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkDiNapoli: NYRA's Future Uncertain
… to NYRA’s racing-related deficits. “NYRA relies on Video Lottery Terminals to stay in the black, but that revenue … to continue as strongly, especially as new casinos open up across the state,” DiNapoli said. “NYRA needs to come … such as pension contributions, OPEB, and depreciation when calculating the results of its racing-related financial …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… who become unemployed through no fault of their own. The New York State Department of Labor (DOL) determines who qualifies for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsState Comptroller DiNapoli Releases Municipal & School Audits
… physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were performed. West Genesee Central … including 18 with a total cost of $50,905 and nine with no documented cost. Additionally, 45 assets had an incorrect … the audit period. Village officials and the inspector had no documentation to support the hours that resulted in …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… been issued. Metropolitan Transportation Authority – MTA Bus Company and New York City Transit – Management and … (2020-S-31) New York City Transit (Transit) and the MTA Bus Company (MTA Bus) maintain a fleet of 1,950 non-revenue …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… of the statutory limit and maintaining excess reserves, real property taxes may have been higher than necessary. …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… services over the three fiscal years ended June 30, 2014. "This special education provider failed to adhere to … and services." For the three fiscal years ended June 30, 2014, NYL, using taxpayer funds, paid $13.8 million in fees …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesState Comptroller DiNapoli Releases School Audits
… District and the Westmoreland Central School District . "In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Aloma D. … Capital Project (Orleans County) Officials did not present a district-wide capital improvement project to the public in …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsTown of Hornellsville – Financial Management (2025M-102)
… balance, which represents the difference between revenues and expenditures accumulated over time. Maintaining a … appropriation to reduce taxes, fund one-time expenditures and other uses. The Board is responsible for the general … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Sexual Harassment Policy for the Office of the State Comptroller
… free from sexual harassment. Sexual harassment is a form of workplace sex discrimination. All employees are required to work in a manner that prevents sexual harassment in the workplace. … from coming forward to make or support a sexual harassment claim. Adverse action need not be job-related or occur in the …
https://www.osc.ny.gov/sexual-harassment-policyOpinion 89-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … treasurer would have a conflict of interest by virtue of the countys renewal of a lease of a gravel pit from a corporation of which the treasurer owns more than 5 of the stock …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Reporting Regulation for Elected or Appointed Officials
… 315.4 Additional reporting requirements for elected or appointed officials who work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) … that consists of a daily record of actual time worked and time charged to accruals, shall record his or her work …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsXII.6.I Paying a Non-State Employee – XII. Expenditures
… either employees or independent contractors so the workers are properly taxed. The Internal Revenue Service’s (IRS) … procedures used in accordance with IRS criteria. If there are no material differences in the factual circumstances that … BUSINESS UNIT RESPONSIBILITIES Business Units are responsible for ensuring individuals they pay qualify as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeState Agencies Bulletin No. 2126
… at once, not intermittently. Voluntary Reduction in Work Schedule (VRWS) agreements must be suspended on the first day … a Comp Rate Code of ANN, CAL, BIW, HRY, Exceptional HRY or FEE For employees meeting the eligibility criteria, agencies … payment were determined Employees with a Comp Rate Code of FEE In addition to placing employees on leave in their Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2126-paid-parental-leave-fullSUNY Bulletin No. SU-342
… Leave: Agencies must adhere to the following rules when placing employees on Paid Parental Leave: Employees must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-342-suny-paid-parental-leave-fullState Agencies Bulletin No. 2126.3
… This Bulletin Supersedes Payroll Bulletin 2126.2 Purpose: The purpose of this bulletin is to inform agencies of the implementation of Paid Parental Leave for certain … The purpose of this bulletin is to inform agencies of the implementation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21263-paid-parental-leave-full