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NYC Surplus Projected to Reach $550 Million in FY 2020
… thriving with historically low unemployment, strong Wall Street profits and record tourism,” DiNapoli said. “The risk … in the first three quarters of the year. Stronger Wall Street profits are likely to yield additional tax revenue for …
https://www.osc.ny.gov/press/releases/2019/12/nyc-surplus-projected-reach-550-million-fy-2020Benefits Advisement Services for Individuals With Disabilities Seeking Employment
… Objective To determine if the Office of Mental Health (OMH) has effectively addressed the findings … benefits advisement in the New York State Employment First Commission report. The audit covers the period March 1, 2015 … with disabilities participate in the work force at a rate of less than half that of people without disabilities, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/20/benefits-advisement-services-individuals-disabilities-seeking-employmentNew York Youth Jobs Program
… (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements and are … both the New York Youth Works Program and the Urban Youth Jobs Program, is intended to create jobs and spur economic growth in the State by establishing …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programOpinion 94-31
… that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- Vacations (annual cash … MUNICIPAL LAW, §92: It is permissible to provide in a collective bargaining agreement between a village and its … and the union representing its employees may provide, in a collective bargaining agreement, for employees, annually, to …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Comptroller DiNapoli Releases Municipal Audits
… budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Operating and Appropriated transfers move monies originally deposited … authorization to do the transfer. Due to specific SFS and reporting requirements, these transactions: are always … General Ledger Journal Entry in SFS; cannot be bulkloaded and instead MUST be completed in an online application; and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersOversight of Study Abroad Programs
… of SAPs across the SUNY network. SUNY OGA provides strategic planning, policy development, coordination, and incubation of system-wide … exchanging students. SUNY OGA reviews new SAPs, leads the development and revision of relevant policies, and supports …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsInternal Control System Components
… that requires unit managers to formally assess risks, test controls, and implement corrective action plans. …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsEastport Fire District – Procurement (2025M-50)
… (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period … be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a … with New York State General Municipal Law (GML), requests for proposals (RFPs) or written and verbal quotes, a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50State Police Bulletin No. SP-189
… Unit 17. Effective Date(s) The increases to Hazard Duty Pay, Location Pay (Bargaining Units 07 and 17), and … Type Payment Effective Dates Check Date 07, 17 Hazard Duty Pay Administration 1 Lag 11/01/2018 05/01/2019 07, 17 … (Administration) are eligible for increases to Hazard Duty Pay, Location Pay (Bargaining Units 07 and 17), and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-189-increases-hazard-duty-pay-location-pay-and-command-pay-state-policeControls Over CUNY Fully Integrated Resources and Services Tool
… CUNY’s Central Office (CUNY Central) granted 60 roles to Application Security Liaisons, or ASLs (information … at the campuses) without adequate justification. The business needs for the ASLs to have the roles in question … Financial and Supply Chain Management (FSCM) module, a business application that students normally cannot access. …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolState Comptroller DiNapoli Releases Municipal Audits
State Comptroller DiNapoli today announced his office completed audits of Bohemia Fire District Village of Candor Town of East Hampton Islip Housing Authority Jefferson Community College City of Lockport Sullivan County Community College City of Troy and the West Ghent Volunteer Fire Company
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-29
… §72-h; VILLAGE LAW, §1-102(1): A village may acquire a parcel of property to exchange for property owned by a … of the Department of the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks … the village. Here, the village does not presently own the parcel that it intends to exchange with the federal …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 93-25
… under the mistaken belief the right-of-way was a village street may not continue to provide such lighting unless the … right-of-way if the right-of-way has become a village street by prescription or public use. The village's provision … 806; Catskill v DeCicco , 2 Misc 2d 942, 147 NYS2d 756; 21 Opns St Comp, 1965, p 450). The provision of lighting may …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 2002-10
… public hearing, may accept a gift of a privately-owned, family cemetery that constitutes historical property within … whether a town may accept a gift of a privately-owned, "family cemetery", established during the late eighteenth … a town board may accept a gift of a privately-owned, family cemetery and provide for the upkeep and repair of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… public hearing, may accept a gift of a privately-owned, family cemetery that constitutes historical property within … whether a town may accept a gift of a privately-owned, "family cemetery", established during the late eighteenth … a town board may accept a gift of a privately-owned, family cemetery and provide for the upkeep and repair of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10State Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… largely because of legal settlements and personal income tax (PIT) collections, according to a report released today … the past two years,” DiNapoli said. “As personal income tax collections in April of 2015 drove higher collections for … to the unusually high General Fund balance. State tax collections rose 5.1 percent from SFY 2014-15 to $74.7 …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesOversight of the Nourish New York Program (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of the Nourish New York Program (Report 2022-S-33 ). About The Program The … To determine the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followState Comptroller DiNapoli Releases School District Audits
… card charges reviewed were adequately supported and for valid purposes, only one was properly approved. The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 1,365 eligible Medicaid services provided totaling …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 97-16
… of assigned counsel's sworn detailed statement ( People v Ward , 199 AD2d 683, 605 NYS2d 152; Matter of Kindlon v … the course of appropriate administrative review ( People v Ward , supra , 199 AD2d 683, 685, 605 NYS2d 152, 154). In … White , 51 App Div 175, 64 NYS 726). However, the court in Ward , supra , held that the audit function set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-97-16