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Management of Energy Consumption (Follow-Up) (2014-F-18)
To determine the extent of implementation of the two recommendations made in our initial report, Management of Energy Consumption (2011-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f18_1.pdfProtection of Child Performers (Follow-Up) (2018-F-24)
To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Child Performers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f24.pdfProtection of Child Performers (Follow-Up) (2018-F-24) 30-Day Response
To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Child Performers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f24-response.pdfMonitoring of Construction Management (Follow-Up) (2023-F-44)
To assess the extent of implementation of the four recommendations included in our initial audit report, Monitoring of Construction Management.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f44.pdfProperty Tax Exemptions
This report examines the amount and variety of property tax exemptions in New York State outside of New York City.
https://www.osc.ny.gov/files/local-government/publications/pdf/property-tax-exemptions.pdfCapital Program Revenue and Expenses
… Purpose To determine whether the New York Racing Association, Inc. received the appropriate amount of … 1, 2012 through June 30, 2014. Background The New York Racing Association, Inc. (NYRA) holds the exclusive franchise …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesCUNY Bulletin No. CU-775.1
… purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) December 2023 Uniform Allowance Payment for Security Titles and to outline the procedures regarding … are communicated to the University Payroll via Control-D report NPAY502 (Warnings/Rejected Time Entry Transactions) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedDiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… in Ulster County Court to grand larceny and criminal tax fraud for stealing nearly $240,000, State Comptroller Thomas … degree, a class D felony, and three counts of criminal tax fraud in the fifth degree, a misdemeanor. He agreed to pay … DiNapoli has committed to fighting public corruption and fraud and encourages the public to help fight fraud and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftIgnition Interlock Program Monitoring (2015-MS-4)
… using public resources for the State’s Ignition Interlock Program were adequately monitoring the program to help ensure … sentences. County probation departments monitor court-ordered installations and IID use for probation …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4State Agencies Bulletin No. 1128
… on the adjustment file transmitted to ERS. The report is run based on paycheck date and will display: Check Date; Name; Emplid; Empl Record #; Bargaining Unit; Current Adjusted Days ; Total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employeesOpinion 88-53
… This opinion represents the views of the Office of the State Comptroller at the time … in the calculation of one year final average salary under section 302(9)(d) of the Retirement and Social Security Law. …
https://www.osc.ny.gov/legal-opinions/opinion-88-53DiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… NY Broadband Program did not meet its goal to close the internet gap because of poor planning and execution,” … and supplied many communities with slow, satellite-based internet that is inadequate for today’s needs. The state is … homes or businesses with multiple devices connected to the internet that are being used at once. Although many …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessComptroller DiNapoli Releases State Audits
… which is prohibited. Port Authority of New York and New Jersey: Management and Control of Employee Overtime Costs … determined that the Port Authority of New York and New Jersey (Port Authority) generally did not effectively manage … in its 2010 budget to the Governors of New York and New Jersey. In a follow-up report, auditors found Port Authority …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsCrossroads Center for Children - Compliance With the Reimbursable Cost Manual (2015-S-87), 90-Day Response
We conducted an audit of the expenses submitted by Crossroads Center for Children (Crossroads) to the State Education Department (SED) for purposes of establis
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s87-response_0.pdfNew York's Tax Check-Off Funds - Good Intentions on Hold, January 2014
Tax “check-off” programs provide a means for taxpayers to make voluntary contributions for various causes as part of their federal and State income tax filings.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-tax-check-off-funds-2014.pdfThe Rising Cost of Student Loans: As Student Debt in the Empire State Nears $70 Billion, Congress Could Avert Debt Increase for 422,000 New Yorkers, June 2012
On July 1, 2012, the interest rate on subsidized Direct Federal Loans for college students is set to revert to 6.8 percent for new loans.
https://www.osc.ny.gov/files/reports/special-topics/pdf/education-loan-debt-2012.pdfAccounting and Reporting Update Other Post-Employment Benefits (OPEB)
GASB Statement 75 changes how local governments account for other post employment benefits (OPEB). This webinar will cover accounting and reporting for OPEB und
https://www.osc.ny.gov/files/local-government/academy/pdf/Accounting-Reporting-Update-073118.pdfDiNapoli: State Tax Revenues $3 Billion Below Last Year
… in DOB’s State Fiscal Year 2021 Mid-Year Update, issued Oct. 30. Tax receipts from the start of the state’s fiscal … November were $105.4 million, or 4.3 percent, above 2019, due to higher withholding and lower refunds. Sales tax … repaying before the end of the fiscal year. On Dec. 15, the state repaid $1 billion of that borrowing; the …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the … unauthorized compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Travel Advisory No. 14
… Subject : GFO Updates – Responding to Audit Questions & Voucher Denial … XII, Section 7.B - Voucher Denials OSC Travel Manual … GFO Updates Responding to Audit Questions Voucher Denial Codes …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codes