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DiNapoli: Capital Planning Problems Persist at NYRA
… projects and formally estimate project costs funded by Video Lottery Terminal (VLT) revenue, according to an audit …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… the city of Tonawanda in Erie County, manages a 257-unit apartment complex that consists of four main apartment buildings. DiNapoli noted both the longtime … with rejected or cancelled applications; Maximizing apartment readiness and apartment showing protocols; and …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityOpinion 94-2
… should be applied to 'persons' generally ... " (New York State Public Employees Federation v City of Albany, …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Opinion 92-37
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to … subject to the approval of the State Comptroller. This is in reply to your letter concerning the need to obtain the … pursuant to subdivision 1 of the Town Law, §173, in which case the Comptroller's approval is generally not …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 94-20
… public emergency during a fiscal year, there is no ceiling on the amount of budget notes which may be issued …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… the Internet are physically connected to unknown networks and their users all over the world. While such connections … useful, they also increase the vulnerability of IT systems and electronic data to access and attacks from unauthorized individuals. Firewalls …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionXII.8.G Payment Methods – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial … This section advises agencies on payment methods available in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsCUNY Bulletin No. CU-666
… for the 2020 CUNY Charitable Campaign will begin in paychecks dated January 2, 2020. Background and CUNY … will not need to manually enter online enrollments in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page to initiate the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-666-2020-cuny-charitable-campaignMonitoring of Homeless Data
… if OTDA’s programs are using all available data to best address the needs of those experiencing or at risk of … (NYSHADE) initiative. Survey Local Districts to determine best practices for managing client-level data and employ … if OTDAs programs are using all available data to best address the needs of those …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataOversight of Selected Fiscal Aspects of Homeless Shelter Services
… (DHS) has adequate controls over the contracted homeless shelter contract procurement and rate-setting processes, and whether current contracted shelter rates are reasonable. Our audit covered the period … through May 30, 2017. Background Governed by a “right to shelter” mandate, New York City (City) provides temporary …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesOversight of Persons Convicted of Driving While Intoxicated
… Attorney’s Office (Office) provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed on the Office’s administration of the Ignition Interlock Device Program (Program). Our audit … County District Attorneys Office provided proper oversight of persons convicted of Driving While Intoxicated …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOversight of Selected Aspects of Traffic Controls
… Objectives To determine whether the New York City Department of Transportation (Department) is monitoring and evaluating traffic flow at intersections and whether the Department took action to improve safe traffic and pedestrian … To determine whether the New York City Department of Transportation Department is monitoring and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsHomeless Outreach Services in the New York City Subway System
… over homeless outreach services in the New York City subway system and whether they have met their goal in reducing the number of homeless individuals in the subway system through placements. The audit covers the period … – an 18 percent increase since 2013. DHS and the MTA have not lived up to their oversight and monitoring …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemState Agencies Bulletin No. 1945
… State Agencies Bulletin No 1945 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservImplications for the Future – 2023 Financial Condition Report
… and many forecasters continue to believe that a recession is more likely than not. These factors include persistent … the State has set aside nearly $19.5 billion, which is more than 15 percent of State Operating Funds spending. … and many forecasters continue to believe that a recession is more likely than not …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureOtisco Fire District – Financial Activities (2025M-42)
… initiate corrective action. Pursuant to Section 181-b of New York State Town Law, a written corrective action plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Preston Fire District – Board Oversight (2025M-87)
… ensuring that annual financial reports (AFRs) are filed in a timely manner. The District’s budgeted appropriations … the Treasurer presented her records to be audited each year, as required by New York State Town Law (Town Law) … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… corporate political spending has become a well-established best practice. “The New York State Common Retirement Fund and … It has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureDiNapoli Expands State Pension Fund's In-State Investment Program
… Hamilton Lane. Additional investors in the SBIC fund are TD Bank, Bank of NY Mellon, HSBC Bank, Deutsche Bank and First Niagara …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programState Comptroller DiNapoli Releases State Audits
… in the monitoring of bank accounts, which increase the risk that college personnel could conduct transactions using … certified in error. As such, auditors concluded there is a low risk that a significant number of students certified for … from unauthorized access; however, auditors identified areas where system and data controls need to be improved to …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-audits