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Enterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2022
The Office of the New York State Comptroller continues to make progress in several areas towards identifying and applying data analytics to enhance efforts to identify and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2022.pdfEfforts to Collect Delinquent Taxes (2019-S-61) 180-Day Response
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61-response.pdfEfforts to Collect Delinquent Taxes (2019-S-61)
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61.pdfReview of the Enacted Budget: State Fiscal Year 2021-22, April 2021
The New York State All Funds Budget for State Fiscal Year (SFY) 2021-22 totals an estimated $212 billion – the largest budget in State history, almost 10 percent greater than the prior year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2021-22.pdfSelected Performance Measures (2018-S-18) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s18-response.pdfSelected Performance Measures (2018-S-18)
To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s18.pdfUncollected Penalties (Follow-Up) (2015-F-8)
The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f8.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (Follow-Up) (2025-F-18)
To assess the extent of implementation of the seven recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f18.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2025 (2025-M-3)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2025.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25m3.pdfDiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund
… New York State Comptroller Thomas P. DiNapoli today announced his appointment of Navyug “Nav” Patel as … New York State Comptroller Thomas P DiNapoli today announced his appointment of Navyug Nav Patel as deputy …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fundState Agencies Bulletin No. 1801
… this bulletin is to inform agencies of an updated process for calculating New York City reportable wages for the 2019 W-2s and required notification of certain … on their Form W-2s. If an employee lived in New York City for part of the calendar year, the New York City reportable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesState Comptroller DiNapoli Releases Municipal Audits
… of Kortright , City of Poughkeepsie and Summitville Fire Company . "In today's fiscal climate, budget transparency and … incurred a revenue shortfall of $550,000. Summitville Fire Company – Cash Receipts and Disbursements (Sullivan County) Company officials have ensured that disbursements were for …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Human Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate Medical University has developed and consistently applied policies and … To determine if State University of New York SUNY Upstate Medical University has developed and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesState Agencies Bulletin No. 1217.1
… provide clear and consistent requirements for processing salary payments made pursuant to Court Orders, Awards, and … Affected Employees: Employees eligible for a payment of salary pursuant to a Court Order, Award or a Settlement … of Settlement Agreement, the State can be required to make salary payments, non-salary payments, or both types of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… receipts and invoices should total the sum of the claim packet. Calculations for discounts should be verified when … claim form is not required by statute. If the governing board is the auditing authority, the minutes of the board meetings should reflect what claims have been audited …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingState Agencies Bulletin No. 1217
… provide clear and consistent requirements for processing salary payments made pursuant to Court Orders, Awards, and … Affected Employees Employees eligible for a payment of salary pursuant to a Court Order, Award or a Settlement … of Settlement Agreement, the State can be required to make salary payments, non-salary payments, or both types of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Alexander Central School District , Cazenovia Central School District , Rondout Valley Central School District , Silver Creek Central School … announced his office completed audits of the Alexander Central School District Cazenovia Central School District …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2VII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… SFS “Summary” page or “Invoice Information” page from the Voucher Entry screens, with the total dollar amount added to … the appropriate State bank account. Effective August 1, 2024, Treasury will only accept cash on a preapproved basis. … NY 12201-2119 Guide to Financial Operations REV. 06/26/2024 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsCost-Saving Ideas: School District Auditing – Internal Auditor
… from the NYSED Office of Education Management’s website or by phone at (518) 474-6541. Inter-municipal and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorReporting and Utilization of Bias Incident Data
… violence, intimidation, and destruction of property based on bias and prejudice. The Act requires law enforcement … data is drawn from Incident Reports that are prepared by its Hate Crimes Task Force. Key Findings Based on existing … of hate crime-related data are reconciled and supported by the properly accounted for incident reports. Periodically …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-data