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DiNapoli Report Shows How NYC's Business Costs Compare to Other Major Metropolitan Areas
… New York City remains one of the nation’s most expensive places to start or operate a … among the highest in the nation, but inflation-adjusted wage growth trailed the national average over the last … including: Electricity costs. Commercial electricity rates in the city substantially exceed national averages and …
https://www.osc.ny.gov/press/releases/2026/08/dinapoli-report-shows-how-nycs-business-costs-compare-other-major-metropolitan-areasPittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… Purpose of Audit The objectives of our audit were to determine if District officials … Pittsford Central School District is located in the Towns of Pittsford, Brighton, Mendon, Penfield and Perinton in … Pittsford Central School District Security of Personal Private and Sensitive Information PPSI on Mobile …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveRye Neck Union Free School District – Information Technology (2016M-280)
… Purpose of Audit The objective of our audit was to determine whether the District adequately … personal, private and sensitive information (PPSI) data classification. The Board has not developed adequate policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280SUNY Bulletin No. SU-339
… Purpose The purpose of this bulletin is to provide agencies with instructions to … the Governor signed legislation creating Tier 6. Members of this tier enrolled in a retirement system after March 31, 2012. This legislation authorized the creation of a new Tier 6 pension plan. ( Please see Payroll Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planGraded Rates – Contribution Stabilization Program
… The increase or decrease in the Retirement System graded rates depends on the gap between the System average rate and … rate will be set to the System average rate. Note: Graded rates are calculated based on a System average rate that does … How graded rates for the NYSLRS Contribution Stabilization Program change …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesState Agencies Bulletin No. 1793
… Purpose The purpose of this bulletin is to provide agencies with instructions on … Employees New York State employees who are members of the VDC are affected. Background On March 16, 2012, the … March 31, 2012. This Legislation authorized the creation of a new Tier 6 pension plan that included a Voluntary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcSelected Wage Investigation Procedures (2019-S-46)
To determine if the Department of Labor is following its wage investigation procedures, including conducting outreach to claimants about case status and recovered wages.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s46.pdfLease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… Comptroller DiNapoli today released an economic profile of the Mid-Hudson region. The region’s proximity to New York … continue to drive economic activity, but the high costs of housing and doing business could impede future growth. “The economy of the Mid-Hudson region is strong and is being boosted by …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… Objective To determine the extent of implementation of the ten recommendations included in our initial report, … 2015-N-1 ). About the Program The New York City Department of Finance (DOF) is responsible for assessing all real … To determine the extent of implementation of the ten recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's financials, that value was revised upward to … “Market volatility has been pronounced in the first half of 2025, with unpredictable actions out of Washington and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Controls and Management of the Unemployment Insurance System
… Objective To determine whether the Department of Labor (Department) has taken appropriate steps to oversee … Insurance system and to comply with selected portions of the New York State Information Security Policy and … the unemployed, and connect jobless workers to jobs. One of its key tasks in assisting the unemployed is administering …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemComptroller's Oversight of State Contracts
… Comptroller’s Office has conducted independent, pre-review of State and limited Public Authority contacts, adding … transparency to the process and resulting in hundreds of millions of dollars in savings for taxpayers each year. As government … Comptrollers Office has conducted independent prereview of State and limited Public Authority contacts adding …
https://www.osc.ny.gov/state-agencies/contracts/oversightImproper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, … Malnutrition can result from the general deterioration of an individual’s health, inadequate treatment or neglect, … We have followed up on the actions taken by by officials of the Department of Health to implement the recommendations …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-followDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… 31, 2024. The Fund closed the year with an estimated value of $267.7 billion. “Strong performances across asset classes … paid out during the fiscal year. Employer contribution rates are determined by investment results over a multi-year … along with numerous other actuarial assumptions, including wage growth, inflation, age of retirement, and mortality. …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24DiNapoli: State Pension Fund Releases Annual Investment Return
… The Fund's value reflects retirement and death benefits of $14.7 billion paid out during the fiscal year. Employer contribution rates are determined by investment results over a multi-year … along with numerous other actuarial assumptions, including wage growth, inflation, age of retirement and mortality. …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnWage Subsidy and Transitional Employment Programs
… Purpose To determine if the Office of Temporary and Disability Assistance (Office) adequately monitors wage subsidies to ensure payments are used as intended and … outcomes, including the extent to which the overall goal of permanent, unsubsidized employment is achieved. This …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… employment, transition to independent living, and rise out of poverty is not fulfilling its mission because it too often … employment goals. I applaud the Governor’s appointment of a chief disability officer, and hope that this will result … rehabilitation services and supports the employment goals of people with a disability. SED has 15 ACCES-VR district …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… are dependent on consumer spending, and the impact of new federal tax changes on this spending is the great … by technical adjustments, which can significantly impact rates of change, especially in smaller counties. Albany, … consumer confidence and stronger, though still modest, wage growth. New York State's unemployment rate was 4.6 …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013Wage Subsidy and Transitional Employment Programs (Follow-Up) (2017-F-1)
To assess the extent of the implementation of the two recommendations from our initial audit, Wage Subsidy and Transitional Employment Programs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f1.pdf