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Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process

… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-audit

XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures

… Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial System. New … cannot process Automated Clearing House or check payments in foreign currencies. In the event that a vendor requires checks to be paid in a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currency

Oversight of Student Immunization in Schools

… 2016. Background SED provides guidelines to assist schools in developing policies to prevent and prepare for outbreaks … out the enforcement and monitoring of immunizations in schools across the State and performs between 100 and 150 … Overall, these agencies also have appropriate controls in place to ensure schools are adequately preventing, and are …

https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schools

Labor Investigations in New York City

… is adequately conducting labor violation investigations in New York City. The audit covered the period from January … violations, and child labor violations, have increased in the wake of the COVID-19 pandemic. In fiscal year 2021, for example, the U.S. Department of …

https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-city

DiNapoli Op Ed in Times Union

… the very New Yorkers they are meant to help could be put in harm’s way. That is why my office has called on New York’s … technologies are used safely, fairly and responsibly. In a recent audit that examined the state’s use of AI, my … This means having rules, guidelines and practices in place that promote transparency from the start, address …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-union

Federal Employees in New York State – Federal Funding and New York

… were more than 116,000 federal civilian employees working in New York in 2024, earning $11.2 billion in wages. Employment has decreased significantly since 2000, … were more than 116000 federal civilian employees working in New York in 2024 earning $112 billion in wages …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-state

Procurement and Contracting in New York

… Information Bid Protests Comptroller DiNapoli believes in empowering people to raise concerns about State contract … as well as state contracts, helps ensure fairness in State contracting and protects the interests of the State … contracts is a strong deterrent to waste, fraud and abuse in contracting. Comptroller DiNapoli provides annual updates …

https://www.osc.ny.gov/state-agencies/contracts

Calendar Year Municipalities That Have Not Filed in Time for a FSMS Score in All Three Years 2012 - 2014

https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/persistentnonfilingmunis.pdf

DiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States

… costs associated with this epidemic are growing and the health, safety and prosperity of our communities are at … for Disease Control and Prevention’s National Center for Health Statistics. This number represents a jump of 159 … substance use disorder services to Clinton, Essex and Franklin counties. The state Office of Alcoholism and …

https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-states

New Yorkers in Need: The Housing Insecurity Crisis

For almost 3 million New Yorkers, housing costs constitute more than 30 percent of household income, the most commonly used threshold of affordability.

https://www.osc.ny.gov/files/reports/pdf/new-york-housing-insecurity.pdf

Local Government Workforce Trends in New York State

The number of full-time local government workers employed outside of New York City contracted by 7.9% from 2007 to 2022, largely the result of two defining events – the recession of 2007-09 and the COVID-19 pandemic.

https://www.osc.ny.gov/files/local-government/publications/pdf/local-gov-workforce-trends-ny.pdf

Labor Investigations in New York City (2022-S-17)

To determine whether the Department of Labor (Department) is adequately conducting labor violation investigations in New York City. The audit covered the period from January 2019 through March 2023.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s17.pdf

List of Villages and Cities in Fiscal Stress

The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.

https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdf

Farmers’ Markets in New York City - August 2012

Since the 1970s, farmers’ markets have multiplied and become more popular in NYC and throughout NYS as the locally grown food movement has gained momentum.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2013.pdf

The Critical Role of Nonprofits in New York

This report analyzes the most recent employment and wage data released by the U.S. Bureau of Labor Statistics for charitable organizations identified as 501(c)(3)s for the period 2017 through 2022.

https://www.osc.ny.gov/files/reports/pdf/critical-role-of-nonprofits-in-new-york.pdf

June 28, 2024 Lapsing Chartfield Strings in PayServ

payroll-bulletin-2238-attachment.pdf

https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2238-attachment.pdf

Traffic Fatalities are Growing in New York State

Since 2019, motor vehicle fatalities in New York State have risen sharply, reversing the improvements made in the years prior to the COVID-19 pandemic.

https://www.osc.ny.gov/files/reports/pdf/traffic-fatalities-are-growing-in-new-york-state.pdf

Continuing Crisis: Drug Overdose Deaths in New York

This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.

https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdf