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State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … and examinations have been issued. City University of New York (CUNY): Time and Attendance Practices for Public … Metropolitan Transportation Authority (MTA): New York City Transit, Manhattan and Bronx Surface Transit …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… [read complete report – pdf] Audit Objective Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly … Period January 1, 2017 – November 30, 2021. The release of this report was suspended while outside law enforcement … the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer charges and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92XII.6.I Paying a Non-State Employee – XII. Expenditures
… a payment to an individual who provided services to the State. Paying non-employee travel Paying expenses for … Officers DETERMINING EMPLOYEE STATUS Policy Statement: State agencies must appropriately classify workers as either … taxed. The Internal Revenue Service’s (IRS) Federal-State Reference Guide provides state government employers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeState Agencies Bulletin No. 826
… an increase in the Hazardous Duty differential to $.75 per hour and Hazard Duty OT to $1.13 per hour effective 3/29/07 (Institution) or 4/5/07 … effective 3/29/07 for HZ1 and HZ2 to $0.75 and $1.13 per hour, respectively. Intermittent Inconvenience Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/826-april-1-2007-retroactive-increases-hazardous-duty-pay-overtime-mealXVI.3.B Fund Accounting – XVI. Financial Reporting
… Fund General Debt Service Fund is used to account for the payment of principal and interest on the State’s general debt … Service Funds record the accumulation of resources and payment of principal and interest on general long-term … and other miscellaneous revenues that are restricted for payment of debt service. Interest is recorded in the fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Year-End Accomplishments
… York State Common Retirement Fund reached an all-time high of $160.7 billion in 2013, State Comptroller Thomas P. … the State Fiscal Year 2012-2013 at an all-time high value of $160.7 billion, with a 10.4 percent return. Noted an independent analysis of the pension fund by Funston Advisory Services praised …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsState Comptroller DiNapoli Releases Audits
… Evaluations (2017-N-3) The DOE had difficulty meeting the 60-calendar-day time frame requirement for completing … and is required to make restitution to the state. Port Authority of New York and New Jersey (PANYNJ): Selected … Leasing Practices for Real Estate Services Department and Port Commerce (2017-S-58) The PANYNJ did not always …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsOpinion 92-2
… about the permissible means of financing an expenditure to be made on behalf of a zone established within a fire … use of fire hydrants is a charge against the fire district to be paid by fire district taxation (1976 Opns St Comp No. … statement of expenditures...shall specify the amounts to be raised by taxation in said zone or zones, which are not …
https://www.osc.ny.gov/legal-opinions/opinion-92-2XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… Section Overview and Policies The purpose of this section is to emphasize awareness by … The purpose of this section is to emphasize awareness by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… nation, including obstacles to employment, higher rates of poverty and lower earnings than those without … in the workplace." said Victor Calise, Commissioner of the Mayor's Office for People with Disabilities . "Businesses need to understand the benefits of hiring people with disabilities and the barriers that they …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesMedicaid Program – Oversight of Social Adult Day Care Programs
… Service Plan. In December 2021, DOH utilized the site name and address provided in network submissions by MLTC plans and assigned a site ID to each to create the HCBS Sites and Contracts … was filed in August 2017; however, as of May 2024, no updated certificate had been issued. One SADC operating on …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsNon-Revenue Service Vehicles and On-Rail Equipment
… developing and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, … of LIRR’s entire physical plant, excluding rolling stock. Vehicle Fleet Operations (VFO) and the Track Department … and relinquishment. During the period from January 1, 2018 through March 8, 2021, VFO was responsible for an …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentUnified Court System Bulletin No. UCS-163
… of 2008 that implemented agreements between the State of New York and various negotiating units in the Unified Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… in our initial audit report, Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center … including those that serve the homeless. OTDA’s funding of shelter services is administered through the Local Districts, … operate Coachman Family Center (Coachman) as a certified shelter for families with children. Coachman, with capacity …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followCity of Newburgh – Budget Review (B24-6-9)
… the general fund. The proposed budget does not include a tax overlay, which could potentially create a revenue shortfall in 2025. The proposed budget includes a tax levy of $24.5 million, which is $115,087 from exceeding the tax levy limit. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9City of Yonkers – Budget Review (B22-6-5)
… its operations. Includes revenue estimates for income tax surcharge, sewer rents and metered water sales that may … in additional debt and interest costs because the cost of tax certiorari claims are bonded instead of being financed … about 6.3 percent of the City’s annual budget. Includes a tax levy of $402,154,152, which is equal to the tax levy …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5XI.12.A Toll-Free Services – XI. Procurement and Contract Management
… New York State agencies use toll-free telephone numbers to disseminate information and allow the public to contact them at no cost. The Office of General Services … taxes and surcharges. Agencies are generally able to obtain better rates by using the CTS contract when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesPublic Authorities – 2022 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service … Created by the government public authorities are legally separate entities that provide …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesUtilization of the Arch Street Yard and Shop Facility
… Metropolitan Transportation Authority (MTA) – Long Island Rail Road (LIRR) Arch Street Yard and Shop Facility … and inspection facility for its new M-7 electric rail cars, which Bombardier began delivering in 2002. … of the wheel truing equipment to round off flat spots on rail car wheels, the Facility was also not used for periodic …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOversight of Contract Expenditures of Bowery Residents’ Committee
… and chemically addicted homeless adults at their 200-bed Jack Ryan Residence (JRR) for the period from September 2010 …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committee