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State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… process, the state budget includes increased spending and policy changes on issues of importance to New Yorkers, including housing, health care, mental health and education. While year-over-year spending growth … process the state budget includes increased spending and policy changes on issues of importance to New Yorkers …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… Congress enacted the Cash Management Improvement Act of 1990 … Congress enacted the Cash Management Improvement Act of 1990 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… that allows for separate accounting for individual fund receipts and disbursements AND the pooling of cash … Patient Services 1% of each general hospital's gross revenue received for inpatient hospital services credited to … gifts, grants, or donations for a specific purpose (e.g. income tax check-off). 31602 Unrestricted Receipt of gifts, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… of its component parts. In this way STIP can be compared with a money market fund, with the individual funds investing moneys not needed for … All investment purchases that are made are recorded with an investment account code in Fund 70151. As investments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipFarmland Protection Program
… Some of the most productive, resilient, and versatile land in the nation forms the foundation of New York State’s … solar development a potentially attractive option to agricultural preservation. This, along with suburban … and help counteract pressures that may drive land out of agricultural production. The Department of Agriculture and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programNew York State Artificial Intelligence Governance
… covered the period from January 2019 through November 2024. About the Program AI-powered tools have an increasingly … of Motor Vehicles (DMV) uses AI to power its facial recognition technology, improve highway safety, and deter … structures as necessary. To DMV: Review the facial recognition system with ITS to determine compliance with ITS’ …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceEnforcement of Local Law 144 – Automated Employment Decision Tools
… scanning a candidate’s online presence, and analyzing video interviews to evaluate a candidate’s behaviors and …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsSecurity Over Critical Systems
… of real and personal property to further conservation, outdoor recreation, historic preservation, and waterfront and … that improve State park facilities, enhance access to outdoor recreation and environmental education, preserve …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsOversight of the Farm-to-School Program
… agriculture and its high-quality and diverse products; foster agricultural environmental stewardship; and safeguard … food preparation (e.g., fruit and vegetable slicers) and storage (e.g., commercial refrigerators). Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programState Agencies Bulletin No. 2372
… 401 (Taxable Maintenance) or 402 (Non-Taxable Maintenance) are affected. Background: The NYS Division of the Budget … in Budget Bulletins B-0300 (Rev) and B-0300A (Rev) are effective as of August 27, 2025. OSC Actions: OSC has … have maintenance deductions. Agency Actions: Agencies are required to become familiar with IRS regulations on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2372-change-maintenance-rates-employee-housing-and-mealsAccounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that agencies receive the … The purpose of this section is to provide guidance to ensure that agencies receive the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Restitution Payments (2021-MS-2)
… deposit, with some undisbursed restitution being held for 27 years. Nearly half of the Departments tested did not … the money on deposit in their restitution accounts. As a result, some victims will never receive the payments to which …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Copiague Fire District– Mechanic Shop Operations (2021M-93)
… and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly … under roadways, driveways and other structures. In the Town, property owners may submit an application to the … Did the Town of Lockport Town Highway Superintendent Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Oxford – Financial Condition (2024M-135)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law. For more information on …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Dryden Central School District – Information Technology (2020M-106)
… pdf ] Audit Objective Determine whether the Dryden Central School District’s (District) Board of Education (Board) and District officials … Determine whether the Dryden Central School Districts District Board of Education Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… bidding. Did not issue requests for proposals for six of 10 professional services providers paid $416,367. Did not obtain quotes for 20 purchases totaling $150,293 out of 30 reviewed. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Center Moriches Union Free School District – Payroll (2024M-155)
… approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Key … approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports … approved and supported payroll payments to employees for tutoring covering classes chaperoning and sports …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … forms totaling $159,461 had the required items such as club advisor signatures. The central treasurer improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mDiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers
… Payments under New York’s Paid Family Leave (PFL) program rose steadily between 2018 and 2021 as the … increased. Almost eight million workers were covered under PFL, with $872 million paid on approximately 156,000 claims in 2021, the latest year for which PFL data is available from the state Department of Financial …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkers