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Artificial Intelligence Governance
… an appropriate governance structure over the development and use of artificial intelligence (AI) tools and systems. … vital role in industry operations, including agriculture, health care and medicine, manufacturing, transportation, and … and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Auditors reviewed the district’s general fund budgets for the 2012-13 through 2014-15 fiscal years and found that … expenditures were less than the budgeted appropriations for each fiscal year. The board overestimated expenditures by …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… Section 4.B - Establishment and Closing of Bank Accounts for information on controls and special procedures for the establishment and closing of agency bank accounts. … purpose of this section is to: (i) define when a contract for banking services is necessary; (ii) set forth the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsDiNapoli Urges NYC to Shore Up Rainy-Day Fund
… DiNapoli urged New York City officials to better prepare for financial downturns by evaluating the city’s rainy-day reserve fund, establishing targets for how much should go into the fund each year and setting the conditions for withdrawals. His report found the city’s reserve policies …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… New York State accounts for the receipt and disposition of all state resources in the … board or other agency of the state receiving money for or on behalf of the state from taxes, commissions, fees, … etc. be deposited to the State Treasury and accounted for in a joint custody fund to be paid pursuant to an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewXI-A.8 Payment Tolerances – XI-A. Purchasing
… (tolerances) in the Statewide Financial System (SFS) for preferred source, centralized contract, and discretionary … required Business Unit staff to create a change order for the PO to correct the voucher match exception. As a … in SFS without having to process as many PO change orders for variances that result in small dollar match exceptions. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesOpinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to finance purchase of emergency communication system) COUNTY LAW, §§301(8), 307: Surplus surcharge revenues …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… and the provision of quality prevention, health care, and support services for those impacted by HIV/AIDS, … Institute contractor (the Long Island Association for AIDS Care, or LIAAC). Of about $2.3 million that the Institute … AIDS Institute: Long Island Association for AIDS Care, Inc. (2012-0063) … To determine if the Department of Healths …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsFinancial Condition and Selected Expenses
… Franchise Agreement (Agreement), a percentage of Resorts’ Video Lottery Terminal (VLT) revenue is directed to NYRA for …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesPermanent COLA
… a law providing an annual cost-of-living adjustment (COLA) for retirees. A COLA payment is a change, based on the cost of living index, that permanently increases your retirement benefit. It is designed to address … you meet the requirements. Your first payment will be retroactive to your eligibility date. Once COLA payments …
https://www.osc.ny.gov/retirement/publications/permanent-colaOpinion 93-30
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 451 NYS2d 816; see Village of Walden v County of Orange , Supreme Court, Orange County, Slifkin, J., Nov. 12, 1980 affd … ; City of Poughkeepsie , supra ; County Law, §657-a). The case of Village of Walden , supra , specifically concerned …
https://www.osc.ny.gov/legal-opinions/opinion-93-30State Comptroller DiNapoli Releases Audits
… federal COVID-19 support. ESD awarded the entirety of the $760 million allocated for small businesses to 40,842 … of the Program when awarding grants, instead favoring a first-come, first-served methodology to awarding grants, … (JCDC), a New York City-based not-for-profit organization, is approved by the State Education Department (SED) to …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsChild Care Stabilization Grants
… of the child care system. Child care is essential for our communities to thrive but, according to the New York … high-quality care, and the workforce is largely underpaid for skilled and valuable work. In response to the urgent need … Rescue Plan Act (ARPA) included approximately $24 billion for child care stabilization grants. The Office of Children …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… ( 2020-S-29 ). About the Program The MTA is responsible for developing and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnum, … Long Island. LIRR’s Engineering Department is responsible for the design, construction, maintenance, and rehabilitation …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… This section informs Business Units how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement … Note: These procedures take effect June 17, 2013 and are retroactive to April 1, 2013 for purposes of classifying … Settlement Agreement, the State can be required to make salary payments, non-salary payments, or both type of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… of NYSHIP have the opportunity to select various plans for coverage. The Empire Plan is by far the most popular … from out-of-network providers. United’s reimbursements for out-of-network services are usually higher than reimbursements for the same services provided in-network. Also, when Empire …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programDiNapoli: City of Troy's Finances in Precarious Position
… to finance day-to-day operations and insufficient funding for capital costs, according to an audit released today by … P. DiNapoli. DiNapoli applauded the city’s new mayor for agreeing to take immediate steps to remedy the multitude … fiscal years because the city council adopted budgets for the general fund that were not structurally balanced and …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… State Medicaid program is administered by the Department. For the State fiscal year ended March 31, 2015, New York’s … Under managed care, Medicaid pays MCOs a monthly premium for each enrolled Medicaid recipient, and the MCOs arrange for the provision of services their members require. The …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careState Agencies Bulletin No. 1130
… to your SFS agency coordinator. Background In preparation for the conversion to the Statewide Financial System, OSC and … and January 12, 2012 (Institution) will be used for this test. About the Payroll and Accounting Interfaces … a weekly file of all CAS Cost Centers that are acceptable for use in SFS. These are Cost Centers that have been active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalState Comptroller DiNapoli Releases Audits
… agencies, it did not ensure they met the qualifications for the new position into which they were hired or promoted, … experience, and operating license requirements and, for operating titles such as Train Operators, Conductors, and … expenditures, and duplicate compensation costs for overlapping services. The follow-up found DYCD made only …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0