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Management and Control of Overtime Costs (Follow-Up) (2014-F-15)
We have followed up on the actions taken by New York City Health and Hospitals Corporation (HHC) officials to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f15.pdfRules and Regulations for Collateral Loan Brokers
Rules and Regulations of the State Comptroller on the keeping of books, records, entries and reports that he deems necessary to determine the amount of surplus
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/collateral-loan-brokers-nys-rules-regulation.pdfSelected Payments for Special Items Made to Arden Hill Hospital from January 1, 2011 through March 31, 2011 (2012-S-54)
We audited selected claim payments made by Empire BlueCross BlueShield (Empire) to Arden Hill Hospital (Arden Hill) on behalf of the New York State Health Insur
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s54.pdfStatus of the Board-Approved Capital Plan For 2005-2011 (Follow-Up) (2013-F-5), 30-Day Response
We have followed up on the actions taken by officials of the New York State Thruway Authority (Authority), to implement the recommendations contained in our au
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f5-response.pdfStatus of the Board-Approved Capital Plan For 2005-2011 (Follow-Up) (2013-F-5)
We have followed up on the actions taken by officials of the New York State Thruway Authority (Authority), to implement the recommendations contained in our au
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f5.pdfNon-Emergency Patient Transportation Services (Follow-Up) (2013-F-7), 30-Day Response
We have followed up on the actions taken by officials of the New York City Health and Hospitals Corporation (HHC) to implement the recommendations contained in
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f7-response.pdfNew York State Agencies’ Use of Overtime, February 2016
This report by the Office of the State Comptroller on use of overtime by New York State agencies examines patterns over the past nine calendar years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2016.pdfNew York State Agencies’ Use of Overtime, April 2015
This report by the Office of the State Comptroller on overtime use by New York State agencies examines overtime patterns over the past eight calendar years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2015.pdfNon-Emergency Patient Transportation Services (Follow-Up) (2013-F-7)
We have followed up on the actions taken by officials of the New York City Health and Hospitals Corporation (HHC) to implement the recommendations contained in
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f7.pdfReporting of Billboard Income (Follow-Up) (2015-F-17), 30-Day Response
We have followed up on the actions taken by New York City Department of Finance officials to implement the recommendations contained in our prior audit report
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15f17-response.pdfReporting of Billboard Income (Follow-Up) (2015-F-17)
We have followed up on the actions taken by New York City Department of Finance officials to implement the recommendations contained in our prior audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15f17.pdfReview of the Financial Plan of the City of New York - June 2014
On May 21, 2014, the City of New York revised its financial plan to update its revenue and expenditure forecasts for fiscal years 2014 through 2018.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2015.pdfDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… A $5.5 billion surplus from last fiscal year and $1.7 billion in savings from the city’s Program to … City balance its $112.6 billion budget for city fiscal year (FY) 2024, despite $2.9 billion in costs in FY 2024 to … billion in FY 2027, with cumulative gaps for the three-year period adding up to $19.8 billion. The deficits average …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… a new budget, which is due April 1. The full text of the letter to Governor Cuomo is below: Dear Governor Cuomo: In response to your March 10, 2020 letter, the Office of the State Comptroller has analyzed the … rainy day reserves. Beyond that, the planned deposit of $428 million to the Rainy Day Reserve Fund at the end of the …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactOnondaga County – Court and Trust Funds (2025-C&T-3)
… established adequate procedures, maintained appropriate records and properly reported court and trust funds as prescribed by statute. We also determined that the records maintained by the County Clerk and Surrogate’s Court …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… Assess whether Town of Brookhaven (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … Hall, such as at least one van accessible parking space and an accessible route with openings in the pavement no …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… or their leave accrual balances. Also, the Supervisor’s secretary (secretary) and Highway Superintendent were unaware of all … a $2,600 health insurance buyout payment without formal Board authorization and a retention incentive that exceeded …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Town of Windsor – Financial Management (2025M-24)
… (TW), general fund town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit … 93 percent in the general fund TW, general fund TOV and highway fund TOV, respectively. Underestimated sales tax …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported … review did not identify any significant fiscal concerns with the Village’s general fund for the fiscal year 2022-23, … ineffective oversight resulted in a lack of transparency with the public regarding the condition of the CFO’s records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13