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Child Care Stabilization Grants
… put a spotlight on the critical role child care plays in supporting children, families, businesses, and the economy … is largely underpaid for skilled and valuable work. In response to the urgent need in the child care sector, the American Rescue Plan Act (ARPA) …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsOpinion 92-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Family Relationships … GENERAL MUNICIPAL LAW, §§800[2],[3], 801, 803: A clerk in a town highway superintendent's office, whose duties … equipment to the clerk's spouse. You ask whether a clerk in the highway superintendent's office would have a conflict …
https://www.osc.ny.gov/legal-opinions/opinion-92-6DiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… Improve New York Customer Service Center's access to more image files. Regularly review and monitor the rejected image process to ensure rejected images are categorized …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… an investment made by the New York State Common Retirement Fund’s (Fund) In-State Private Equity Program. The Fund recently invested in Ambrell through the Hamilton Lane’s … made by the New York State Common Retirement Funds Fund InState Private Equity Program …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundOversight of Nurse Licensing
… nurse, registered professional nurse, clinical nurse specialist, and nurse practitioner – in New York State. To …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
… or services rendered. Paid approximately $131,000 in renovation claims to the LLC without adequate supporting … action. Appendix B includes our comment on an issue raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Windsor Central School District – Fuel Controls (2022M-133)
… adequate controls to safeguard diesel fuel stored in the District’s 10,000-gallon storage tank. Without … action. Appendix B includes our comment to an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… did not receive 1,057 (39 percent) required physical therapy, speech therapy, occupational therapy and counseling sessions. Five students did not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andDiNapoli: MTA's Plan to Pull Trash Cans Didn't Make Stations Cleaner
… from subway stations saved work and possibly some money for the MTA," DiNapoli said. "It's not clear that it met … about this experiment is that it's inconclusive, except for the fact that riders have a harder time finding a trash … meant no overflowing trash or full trash bags lying around for customers to see or smell or attract rats. DiNapoli's …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mtas-plan-pull-trash-cans-didnt-make-stations-cleanerState Agencies Bulletin No. 1842
… Employees All New York State (NYS) employees who enroll in direct deposit, are already enrolled in direct deposit or who change their direct deposit account … Background NYS agencies have experienced an increase in fraudulent direct deposit forms over the past two years. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1842-updated-direct-deposit-form-nys-employees-ac-2772State Comptroller DiNapoli Releases Audits
… and the recipients identified in the original audit. At the time of our follow-up review, the investigation was …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Village of Speculator and the Village of Walton . "In today's fiscal climate, budget transparency and … However, the general fund realized operating surpluses in each of the last three fiscal years, totaling $456,597. … the treatment plant but do not adequately monitor trucked in waste and ensure that all waste discharged is properly …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… the information for any usage patterns of unbillable tractor trailers that are not part of a Fleet Program. Use these results to identify and contact the trailer owner and to request information about the owner of the tractor. Require that the vendor take action (and document …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… more than 90% of the Thruway’s revenue. Ninety percent of toll revenues are from users of E-ZPass with the rest through … time to reprogram its system to incorporate revisions in toll violations and that, while there was no collection … of any in-state passenger vehicles that do not pay tolls, fees, or other charges, if they have three or more …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… collections, the reallocation of unused federal pandemic relief funds and savings initiatives, according to a report … collections the reallocation of unused federal pandemic relief funds and savings initiatives according to a report …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… program; and The district did not limit access to its student information system. Many users had more access rights … job responsibilities and were able to view and modify student information including attendance, enrollment, …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… NYPA is a fiscally independent public corporation that does not receive State funds or tax revenues or credits for … customers. BuildSmart NY is the program created to carry out Executive Order 88 (Executive Order or EO 88). The … upon EO 88 with a goal of 11 trillion BTUs of energy savings to be achieved by 2025 through the BuildSmart 2025 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88DiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 complaints filed statewide in 2020, which was 85 percent more than the previous year and … (315) and Rochester (303) metropolitan areas. “In the midst of the stresses caused by the pandemic, many New …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… The State Education Department (SED) has stepped up efforts to combat chronic student absenteeism, but an audit released … absenteeism. But given how vital it is for our children to be in school and learning, I urge the department to do even more and reexamine the guidelines provided to …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismPublications
… these publications in your preferred language by using the Google Translate link at the top of the page. Retirement …
https://www.osc.ny.gov/retirement/publications