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State Comptroller DiNapoli Releases Municipal and School Audits
… the deficits in the water and wastewater funds. The 2026 budget includes a proposed tax levy increase of $198,675 (2%) which will exhaust 86.37% … taxpayers equitably because it inappropriately allocated sales tax revenues totaling $1.1 million to the TW funds …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… that despite the scarcity of affordable housing, vacant apartments were generally not filled within the 120-day time frame, with 1,286 apartments taking, on average, 222 days to fill, including … vacant for a year or longer. Protracted delays in filling apartments cost the developments about $9.1 million in …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… the following audits have been issued. New York State Dental Insurance Program – EmblemHealth Plan, Inc. – … pay claims for services on behalf of the New York State Dental Insurance Program. To prevent duplicate payment of …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… today by State Comptroller Thomas P. DiNapoli. “Spending on residential construction has rebounded since the pandemic, … in the construction sector. For example, federal policy on tariffs and immigration may impact construction costs and the labor pool. …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsState Agencies Bulletin No. 1954
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2021 APSU Clothing Allowance and to provide agency instructions for payments not processed … payment will be made in a separate check regardless of when it is paid. The separate check will be issued with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 1082
… To provide procedures to the Office of Mental Health (OMH) for new Time Entry Earnings Codes to be used to report Extra … regular extra service straight pay and overtime payments for 7.5 and 8 hour employees. OSC Actions OSC has created the … Hours: Enter Number of Hours Amount: Enter the Amount for Earnings Codes ER1 , ER4 , ER5 , ER6 , EC2 , EP2 , and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhState Agencies Bulletin No. 1997
… This bulletin is superseded by Payroll Bulletin No. 1997.1 . Purpose The purpose of this bulletin is to … State Agencies Bulletin No 1997 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996
… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a … (CSEA), the Public Employees Federation (PEF), NYSCOPBA, and Council 82 AFSCME AFL-CIO (C82) allows DOH to establish a … shifts that begin at or after 11:00 pm on 12/01/2021 and at or before 10:59 pm on 02/23/2022. For any shift that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 794
… Purpose To explain procedures related to the Factor Change. Affected Employees All employees with a … To explain procedures related to the Factor Change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/794-factor-change-fiscal-year-2008-09Park Accessibility for People With Disabilities (2021-N-7) 180-Day Response
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7-response.pdfOversight of Kendra’s Law (2022-S-43)
To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered treatment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s43.pdfPark Accessibility for People With Disabilities (2021-N-7)
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7.pdfTown of Jay - Records and Reports (2023M-22)
Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/jay-town-2023-22.pdfA Review of NYC Capital Project Delivery
The majority of New York City’s capital projects are over their initial budgets and behind schedule, suggesting better monitoring and reporting could lead to adjustments to improve capital project delivery.
https://www.osc.ny.gov/files/reports/pdf/report-1-2025.pdfApplication Review and Site Permitting for Major Renewable Energy Projects (2023-S-52) 180-Day Response
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s52-response.pdfOversight of Kendra's Law (2022-S-43) 180-Day Response
To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered treatment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s43-response.pdfCity of Rensselaer - Accounting Records and Reports (2023M-26)
Determine whether City of Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rensselaer-city-2023-26.pdfTown of Keene - Records and Reports (2024M-27)
Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/keene-town-2024-27.pdfApplication Review and Site Permitting for Major Renewable Energy Projects (2023-S-52)
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s52.pdfManagement of Indoor Air Quality for Individuals With Asthma (2020-S-59) 180-Day Response
To determine if the Department of Health (Department) effectively identified poor housing conditions for residents with asthma and worked with Local Health Departments (LHDs) to ensure home visits were prioritized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s59-response.pdf