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Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (2019-S-8)
To determine whether the Gaming Commission adequately monitors casinos to ensure revenues are appropriately collected, accounted for, and transmitted ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s8.pdf2009C State of New York General Obligation Bonds, November 2009
The Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment companies.
https://www.osc.ny.gov/files/debt/pdf/2009C-official-statement.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-2-1-23.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-11-30-22.pdfOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… (DEC) is adequately monitoring and timely abating waste tire sites and whether the waste tire fee collections are being used consistent with the … April 1, 2016 through February 6, 2019. About the Program Waste tires can pose serious risks to public health, safety, …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesI.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… by section and alpha-numerical subsections (i.e., 3A, 3B, 3C, etc.) to provide further content-related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i2-organization-guide-financial-operationsPublic Authorities
… interests. They develop, operate and maintain some of New York's most critical infrastructure including roads, … the Office of the State Comptroller, as required by law. Log In Request an Account – PARIS Account Authorization Form … Number Requirement Data on Public Authorities Open Book New York is a free, searchable database with financial …
https://www.osc.ny.gov/public-authoritiesDiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… hours per employee grew 32.7% to reach an average of 432 hours – nearly triple what it was in 2020. These figures …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025SUNY Bulletin No. SU-369
… agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide … = annualized equivalent). Effective Dates: The January 2025 minimum wage increase for hourly employees will be … amount provided on the chart below are eligible for the 2025 minimum wage increase. Position Location Field on Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-369-january-2025-increase-minimum-wage-employees-stateSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… the Department of Labor’s (Department) Unemployment Insurance System is secure, operating effectively, and … and efficient operations. Key Findings The Unemployment Insurance System data has not yet been classified as required … Security Policy, even though 80 of the 83 unemployment insurance applications in use by the Department have been …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems (2014-S-24), 90-Day Response
To determine whether the Division of Criminal Justice Services’ (Division) selected core systems are secure, operating effectively, and available to continue pr
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s24-response.pdfDiNapoli, Sanders and Anderson Take Action to Expand Lending in Underserved Communities and Spur Economic Development
… Today New York State Comptroller Thomas P. DiNapoli, State Sen. James Sanders Jr. and State Assemblymember Khaleel M. Anderson held a press … Today New York State Comptroller Thomas P DiNapoli State Sen James Sanders Jr and State Assemblymember Khaleel M …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-sanders-and-anderson-take-action-expand-lending-underserved-communities-and-spur-economicAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… DSS has not provided adequate oversight of Subchapter B contractors, who are paid to manage apartments for CityFHEPS … and habitability standards, and that rental payments to contractors for units that become vacant are appropriate. For …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsThe 80/20 Housing Program (Follow-Up)
… provides low-interest financing to multifamily rental developers who commit to designate at least 20 percent of a … provide real estate tax abatements, as incentives to developers. In New York City, participating Program developers receive tax abatements through Section 421-A of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followState Comptroller DiNapoli Releases Municipal Audits
… were issued. Town of Danby – Town Clerk (Tompkins County) Tax collections were missing and not deposited in an … the clerk’s records. Village of Delhi – Audit Follow-Up (Delaware County) Auditors issued a report in January 2020 … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-33
… the village treasurer who disbursed the payment and the body or official vested with the auditing function (see …
https://www.osc.ny.gov/legal-opinions/opinion-89-33A Grade of Incomplete: Persistent Non-Filers of Legally Required Local Government Reports
A relatively small number of local governments are severely delinquent—failing to file for three or more years.
https://www.osc.ny.gov/files/local-government/publications/pdf/2020-persistent-non-filers-snapshot.pdfOpinion 89-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … program activities and training programs is eligible for State aid reimbursement when such coordination is …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Purpose To determine if the Office of Temporary and Disability Assistance (OTDA) and the Department of Health (DOH) are adequately ensuring that hotels and … 16, 2016. Background According to a 2016 Department of Housing and Urban Development report, of the more than …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyAssociation for the Advancement of the Blind and Retarded – Options for People Through Services Program
… Purpose To determine whether payments made by the Office for People With Developmental Disabilities (OPWDD) to the Association for the Advancement of Blind and Retarded (AABR) for the … whether payments made by the New York State Office For People With Developmental Disabilities OPWDD to the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-program