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State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… of any crimes committed by Gulnick while he served in his government role, but did find weaknesses in county … evidence that the former Commissioner committed fraud in his public position,” DiNapoli said. “Despite this, we have … and I was very worried that he could have exploited his County position to steal from taxpayers," said Ulster …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickUse of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office of Temporary and Disability Assistance (Office) had … cards to make purchases or withdraw cash from a portion of their monthly benefits at participating automated teller … Determine whether the Office of Temporary and Disability Assistance had sufficient …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsSecurity Self-Assessment – Information Technology Governance
… The Security Self-Assessment appended to this publication addresses key areas of IT internal … security training?” The question is followed by a prompt to record the date(s) of training and who attended, if … occurred six years ago, the governing board may want to consider arranging for additional training or a refresher …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentBest Practices – Information Technology Contingency Planning
… several steps entities can take to improve their chances of quickly recovering from an IT disruption. Assemble a Team … as well as those with appropriate technical knowledge of the organization’s IT systems and electronic data. It may … data that support the processes and services. In the event of an incident, personnel need to quickly recognize …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… contract and amendment submittals subject to the Office of the State Comptroller (OSC) approval. Once a State agency … Team (EDSS submissions only) EBP Electronic – Lowest Price (IFB) EQM Electronic – Architect/Engineering Non-Quick, … change(s) made to one or more of the following Contract Header Fields Contract Maximum Begin Date Expire Date New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… or program progress reports Final expenditure reports Consultant and/or subcontractor agreements Documents required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsOversight of the Nourish New York Program
… who need them through the State’s network of food relief organizations (i.e., regional food banks, food … (hereafter, collectively referred to as vendors) to food relief organizations that then distribute the food to those … for conducting outreach to vendors, assisting food relief organizations in searching for specific food products, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programOversight of Language Access Services
… post signage in public areas listing the availability of free LAS. The 2023 American Community Survey conducted by the …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesSexual Harassment Policy for the Office of the State Comptroller
… another employee’s body or poking another employees’ body; Rape, sexual battery, molestation or attempts to commit these …
https://www.osc.ny.gov/sexual-harassment-policyOpinion 92-46
… exceed $10,000 over the course of a fiscal year (1991 Opns St Comp No. 91-64, p 169; 1990 Opns St Comp No. 90-35, p 80; 1987 Opns St Comp No. 87-4, p 6; 23 Opns St Comp, 1967, p 866; 11 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Payroll Improvement Project Bulletin No. PIP-009
… and Training. The Agency Testing Schedule provides details on the dates and activities for testing. This schedule … participation: Key Transactions - This section focuses on transactions that have changes in v 9.2. Testing these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingTransforming Into Construction & Development
… audit covered the period from January 2017 to February 2024. About the Program The Metropolitan Transportation … however, not retained. While Development managed the MTA 2020–2024 Capital Program, it has not issued new or updated … construction for all MTA operating agencies. The MTA 2020–2024 Capital Program asserts that by combining …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… complete preventive maintenance or the required New York State inspections. The 76 sampled vehicles required 345 … 2018 to April 2022, valued at $8 million. We found service tickets for 18 pieces of equipment. Six pieces of equipment did not have any service tickets to show they were maintained. Eighteen pieces of equipment had …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followDiNapoli: NYC Emergency Management Failing to Ensure the City is Prepared for Disasters
… exceeded the reported HMP cost estimate by $737 million. A stormwater drainage plan was listed on the HMP at a cost of …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-emergency-management-failing-ensure-city-prepared-disastersOversight of the Pesticide Reporting Law
… research projects. The Department, in cooperation with Cornell University (Cornell), operates the pesticides sales and application database. Each year, the Department and Cornell receive data covering more than 7 million pesticide …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% growth over the prior six … comprised an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness for Some Revenue … revenues reached an estimated $67 billion in fiscal year FY 2025 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained … the health and safety of residents, and whether funds at these developments are being used for intended purposes. …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… Auditing claims demands more than a “rubber stamp” of the claim packages. Instead, it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a proper charge against the … local government or school district. As a general rule, a claim package should contain enough detail and documentation …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingPrivacy and Links Policy
… of the State Comptroller is committed to protecting your privacy when you access our website and the online services … Consistent with New York State’s Internet Security and Privacy Act, Freedom of Information Law and Personal Privacy Protection Law, this policy explains the use of …
https://www.osc.ny.gov/online-services/privacy-and-links-policy