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Oversight of Industrial Hemp
… industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration … only 57 percent of growers in the Program and tested plant THC levels for only 58 percent of the growers during …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempCity of Long Beach – Budget Review (B7-16-9)
… fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget includes revenue estimates of $4.9 million for beach charges, $9.3 million for refuse and garbage charges, … that are expected to be realized from increases to the beach charges, refuse and garbage charges, metered water …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Background Checks at Municipal Youth Programs (2012-MS-5)
… complete report - pdf] We also released 8 letter reports to the following: Towns of Amherst [pdf] , Clifton Park [pdf] … required by State law or regulation for individuals who have contact with children in camps, childcare programs, and … against the Division of Criminal Justice Services’ Sex Offender Registry and other resources. Two municipalities …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5City of Saratoga Springs – Financial Condition (2012M-201)
… 1, 2008, to December 31, 2011. Background The City of Saratoga Springs is located in Saratoga County and has a population of approximately 28,000. … City of Saratoga Springs Financial Condition 2012M201 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… and highway ($730,000) funds, which were funded primarily with real property taxes and State aid. Key Findings The … that hindered filing the 2012 annual update document (AUD) with the Office of the State Comptroller. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Wyoming County Court and Trust Funds (2020-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … (Treasurer), County Clerk (Clerk) and Surrogate’s Court must develop sound procedures and processes which, when … a system of internal controls to account for and safeguard court and trust funds and abandoned property. Pursuant to New …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… weaknesses with the Court’s recordkeeping software, which raises significant concern regarding the integrity of the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … In addition, the board did not have adequate procedures for auditing claims. Consequently, the board did not audit and approve claims in accordance with town law for 20 of the 100 check disbursements totaling $9,625 that …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0Department of Transportation Bulletin No. DOT-41
… Operational Services Unit Agreement between the State of New York and the Civil Services Employees Association (CSEA), … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-41-2022-shift-lump-sum-payment-winter-maintenance-seasonDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. About the New York …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterState Comptroller DiNapoli Releases Municipal Audits
… a thorough and deliberate examination of each individual claim, the board does not have enough information to … Law Enforcement and Disposition database to identify reporting errors and individuals eligible for referral to the …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. East … District officials also did not ensure contractors signed the acceptable use policy forms and retain the forms on file. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… of State Police: Processing of Sexual Offense Evidence Collection Kits (2019-S-44) From Nov. 28, 2017 to Oct. 31, … each month’s tax liability. Auditors found the department does not review distributors’ existing collateral security … applicable. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… manage fund balance and reserves. The board’s actions to manage fund balance were not transparent and made it appear that the district needed to both increase taxes and use appropriated fund balance to … were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 795
… Purpose To provide procedures to process the lump sum payment for Special Assignment to Duty Pay (SAD) for CSEA employees. … To provide procedures to process the lump sum payment for Special Assignment to Duty Pay SAD for CSEA employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/795-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain-employeesDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… (DOB), according to the monthly State Cash Report released by New York State Comptroller Thomas P. DiNapoli. “Higher … stem from robust personal income tax collections, fueled by continued income growth in 2025,” DiNapoli said. “But the … and other policy shifts in Washington could weigh heavily on New York’s economy and revenues over the remainder of the …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearState Agencies Bulletin No. 422.1
… Purpose The purpose of this Bulletin is to notify agencies of the procedures to be used when requesting a stop payment … To notify agencies of the procedures and a new form AC 3197 to be used when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsOpinion 88-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether construction costs of park facilities may be included as a part of the expense of sewer district improvements …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Oversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… To determine whether the Office of Children and Family Services (OCFS) is ensuring that Adult Protective Services (APS) providers have sufficient staffing and case … that end, OCFS oversees APS, a program of State-mandated services for adults (age 18 and older) who, because of mental …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanSUNY Bulletin No. SU-314
… Retro Code Original Earns Code C25 Covid-19 OT for Ann-2080 2.5 RC5 C72 CH5 Covid-19 OT Hry/Biw 2.5 RO5 O19 H25 Hospital Duty Overtime 2.5 RD5 HDO O25 OT for Ann 2080 - 2.5 R25 OCS OH5 OT - Hourly/Biweekly 2.5 RH5 OTK OI5 … regular rate of pay as part of this pilot program. Retirement and General Deductions Monies paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-rates