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Selected Employee Travel Expenses (2012-S-95)
We recently audited the travel expenses of three employees of the Department of Taxation and Finance (Department).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s95.pdfRochester City School District – Budget Review (B20-2-5)
… of the Rochester City School District’s (District) 2018-19 and 2019-20 adopted budgets [1] which noted several budgeting … bill. Key Findings We commend the Superintendent [3] and Board for the actions they have taken to improve the accuracy of budget projections in the 2020-21 budget and restore the District’s overall financial condition, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Performance of Duty Disability – Career Plan
… incident or occurrence, if your employer is covered by the Workers’ Compensation Law or if the incident or occurrence took place … the particulars thereof, the nature and extent of your injuries, and the alleged incapacity. The Benefit If …
https://www.osc.ny.gov/retirement/publications/1642/performance-duty-disabilityDiNapoli: Tax Cap Remains at 2% for 2026
… to 2% for a fifth consecutive year," DiNapoli said. “The challenge for local governments will be maintaining essential …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Criminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… one recommendation included in our initial audit report, Criminal History Background Checks of Unlicensed Health Care … safeguard patients through requests for required criminal history background checks when hiring unlicensed … Related Audit/Report of Interest Department of Health: Criminal History Background Checks of Unlicensed Health Care …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followMonroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… pdf ] Audit Objective Determine whether the Monroe County Airport Authority (Authority) Board (Board) provided adequate … Determine whether the Monroe County Airport Authority Authority Board Board provided adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andState Agencies Bulletin No. 1350
… efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC) in reconciling … gender code not checked Other SSN Deceased Contact the SSA office for more information Agency Actions Agencies must … of updated information to the agency Personnel or Payroll Office as soon as possible. (A sample letter which agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedEn-Con Police Disability – En-Con Police Officers Plan
… Eligibility You would be entitled to this disability benefit if, at the time of filing, you are: … On the payroll; On an authorized medical leave of absence (with or without pay); or Receiving Workers’ Compensation or …
https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disabilityAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… determined whether the New York City Administration for Children’s Services (ACS) properly awarded, extended, and renewed … contracts totaled $114.1 million. For 9 of the 12 vendors, children in their care were abused by employees or foster …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followIFB #0001 – Disaster Recovery Services for the Printing, Sorting and Mailing of Payroll Checks and Tax Forms
… Invitation for Bids Issued by the Office of the State Comptroller Issued June 17, 2025 The Office of the … The Office of the State Comptroller OSC is seeking disaster recovery …
https://www.osc.ny.gov/procurement/ifb0001Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… (District) officials claimed State aid for nonresident homeless students. Key Findings District officials did not claim State aid totaling $145,164 for nonresident homeless students during the audit period because the … procedures to ensure State aid was claimed for nonresident homeless students. Officials also did not complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidLength of Service Award Programs (2014-MS-1)
… accurately for the period January 1, 2012 through March 31, 2014. Background Fire districts and municipalities … that sponsors a LOSAP is required to establish a point system that complies with New York State General Municipal Law (GML). The point system specifies how points toward LOSAP service credit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1DiNapoli Releases November State Cash Report
… impact the holiday shopping season as well as end-of-year Wall Street bonuses will have on tax collections." Through … billion, primarily from federal sources) and other public health programs (up $1.7 billion largely because of federally …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… the payroll process were paid at the board-established pay rates and employees were paid the salaries and wages to which … funds have increased to levels which are excessive in comparison with the town’s expenditures for those funds. For …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1935
… for Executive Law Section 169 Commissioners and other positions specified in Executive Law Section 169 (e.g., Board … Executive Law Section 169 Commissioners and other positions specified in Executive Law Section 169 are … the salaries of the following Executive Law Section 169 positions are increased as follows: Tier-A Positions $220,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersArchived: Legislative Session 2019–2020
… contamination damage recovery and remediation fund. Oil Spill – A.7943 (Englebright) – To protect homeowners from …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Sign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… repay the $30,000 he stole for private vacations revealed in an audit and investigation by State Comptroller Thomas P. DiNapoli. Brown, 54, of Tupper Lake, pleaded guilty in Franklin County Court last week to grand larceny in the third degree, a Class D felony, and is expected to be …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftFinancial Outlook for the Metropolitan Transportation Authority - June 2009
The Governor and State Legislature have taken important steps to stabilize the operating budget of the MTA and to fund its next five-year capital program.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2010.pdfFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
Determine whether the Finger Lakes Horizon Economic Development Corporation (Corporation) Board properly managed and monitored the revolving loan fund program.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/finger-lakes-horizon-2022-36.pdfThe Metropolitan Transportation Authority: Safety, Reliability and Frequency
In the wake of the pandemic the MTA experienced significant ridership loss from which it has yet to recover. The Office of the State Comptroller (OSC) has noted the MTA’s revenue composition is unlikely to return to pre-pandemic norms over the financial plan period.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2023.pdf