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Comptroller’s Fiscal Update: Tax Collections Through the Third Quarter, January 2014
Ttax collections through the third quarter were $534 million lower than projected in the most recent update to the Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-3rd-quarter-2013-14.pdfAudit Findings: Improvements Needed to Mitchell-Lama Program
The Office of the NYS Comptroller found 2.9 million New York households-38.9 percent-were housing cost-burdened in 2022, the highest rate among states.
https://www.osc.ny.gov/files/reports/special-topics/pdf/improvements-needed-to-mitchell-lama-program.pdfCity of Mechanicville – Procurement (2025M-60)
Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and good business practices?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/mechanicville-city-2025-60.pdfXIX.4 Suballocations – XIX. Project Costing (PCIP)
… a suballocation is used when an owning agency for a given project has the need to have assistances from other state … to support their efforts on the activities of the overall project as well as the need for sharing the funding of the project. When this need arises, the owning agency of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsDiNapoli: State Contractor Failed to Pay Prevailing Wages
… set for the locality where the work is performed, but my auditors found numerous violations committed by the …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… such as the State and Municipal Facilities Program (SAM). This year’s budget adds $385 million in appropriation …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andNYS Common Retirement Fund Announces Second Quarter Results
The New York State Common Retirement Funds Fund overall return in the second quarter of the state fiscal year 20172018 was 367 percent for the threemonth period ending Sept 30 2017 with an estimated value of $2013 billion according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to greater … report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15IX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the … at http://www.fms.treas.gov/cmia/regulations.html . Guide to Financial Operations REV. 03/19/2012 … enacted the Cash Management Improvement Act of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… Refunds to an Agency Sole Custody Account Process and Transaction Preparation: If an employee … was issued a check from a Business Unit’s sole custody account, the advance must be reconciled outside of SFS. The … employee must provide a check payable to the sole custody account at the time of submission of the expense report for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetControls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… and communicate with family and friends using a fee-based secure messaging system through an account (JPay Account) … kiosks, and tablets used by Incarcerated Individuals were secure, and whether secure messaging accessed by these individuals complied with …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followQuestionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… made in our initial audit report, Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician ( 2012-S-35 ). Background Our initial audit report, … warranted Medicaid payment. This included $712,250 for 19,031 fee-for-service claims and $327,154 for 5,664 …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedSelected Aspects of the Dam Safety Program (Follow-Up)
… the deficiencies identified and its internal policy for inspection frequency was not consistent with its actual …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… included in our initial audit report, Oversight of Information Technology Consultants and Contract Staffing … (Report 2018-S-38 ). About the Program The Office of Information Technology Services (ITS) was established in November 2012 as part of a New York State Information Technology Transformation to consolidate and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… drugs, to Medicaid recipients age 21 or older with serious mental illness and/or substance use disorders. We issued our initial …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followBenefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up)
… Objective To assess the extent of implementation of the four … Employment ( 2020-S-41 ). About the Program According to the 2021 American Community Survey (ACS), there were … people with disabilities was about 37% compared to about 75% for people without disabilities. Further, ACS …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/benefits-advisement-services-individuals-disabilities-seeking-employment-followAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… awards to ensure grant funds were allocated and spent for intended purposes. The audit covered the period April 1, … found the Division was generally meeting its obligations for ensuring that grant funds were appropriately allocated. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… However, although Authority project managers and field representatives performed site visits for construction …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followTown of Dix – Justice Court Operations (2022M-06)
… report - pdf] Audit Objective Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, … reported. The Justices did not provide adequate oversight of the clerk, ensure she was properly trained or prepare … errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Town of Hanover – Procurement (2025M-58)
… Board (Board) use a competitive process when procuring professional services? Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area Professional services generally require specialized skills, training and expertise; the use of professional judgment and/or a high degree of creativity. For …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58