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City of Troy – Budget Review (B5-13-20)
… while generally reasonable, needs improvement to make it a better tool for prudently managing the City’s resources. … 2014 proposed budget includes a transfer of $2.5 million from the water fund to the general fund which, if the water … and long-term liabilities related to the Combined Sewer Overflows Long Term Control Plan. The City should develop a …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Accounts Payable Advisory No. 30
… of this advisory is to inform Business Units of: the account codes for claims, awards, judgments and settlement … to awards and non-judicial settlement agreements. To account for payments to recipients of claims, awards, … agreements, Business Units must charge the appropriate account code listed in the General State Charges – Claims, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsAccounts Payable Advisory No. 28
… of the New York Codes, Rules and Regulations requires the head of an agency to certify to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient internal … Section 110 of New York State Finance Law requires the head of the agency certify or approve vouchers for submission …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationMinority- and Women-Owned Business Enterprises (MWBEs)
… with the intent to increase our annual participation. Get Certified In order to take advantage of the State’s MWBE … benefits: You’ll be placed on the certified MWBE directory where State agencies and vendors looking for subcontractors can reach out to you. You won’t be subject to the State’s …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesReporting Regulations 315.2 & 315.3
… obligated or agreeing to make contributions to the retirement system on behalf of its employees. (b) The term employee shall mean an individual performing services for the employer for which the employer has the … of this section shall be made so as to be received by the retirement system within seven days after the close of the …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Comptroller DiNapoli Releases State Audits
… Manhattan. The anticipated state revenues resulting from this contract were estimated at $160,000 annually. RRG was …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsArea #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any … government or school that processes financial transactions online. Some of the more popular types of electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… of the State Comptroller (OSC) Use Only L Land Purchase N Wire Transfers – For more information on how to process a wire transfer, see Section 8.G – Payment Methods of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeSchenectady County – Investment Program (2025M-5)
… not monitor investments, formally solicit interest rate quotes or consider other legally permissible investment … comprehensive investment program, solicited interest rate quotes and deposited funds into a bank account or an … did not monitor investments formally solicit interest rate quotes or consider other legally permissible investment …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… they have initiated corrective action. We conducted this audit pursuant to Article V, Section 1 of the State … (CAP) that addresses the findings and recommendations in this report must be prepared and forwarded to our office … We recognize there are numerous variables that will affect this estimation. The intent of this estimation is to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51City of Yonkers - Budget Review (B19-6-5)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Identifying Fiscal Cliffs in New York City’s Financial Plan
… for NYC Health + Hospitals (H+H) mobile units. Article 10 Parental Representation: In April 2022, the City baselined … beginning in FY 2023 to maintain contract levels for parental representation in child abuse and neglect cases. …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planOpinion 89-52
… extend to the coordination and regulation of the actual delivery of ambulance services within the county. 1987 Opns … authorized by County Law, §225-a and that a county's home rule powers relative to the regulation of emergency … ambulance services have been pre-empted by the Legislature's enactment of Article 30 of the Public Health Law. It also …
https://www.osc.ny.gov/legal-opinions/opinion-89-52State Contract and Payment Actions in January
… Urban Development Corporation for office space in Erie County. Office of General Services – Design & Construction … with Faneuil Inc. for E-ZPass NY Customer Service Center operations services. Department of Transportation $48.7 million with Autobase for statewide Highway Emergency Local Patrol (HELP) services. $17.5 million with …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… in artificial intelligence (AI), with that sector’s share of total investment nationwide increasing nearly … all investment that year. In the first half of 2025, the share jumped to 57.8%, with more than $94 billion invested in … round investments, which have historically had a large share of female-founded and minority/women-owned business …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalPayroll Improvement Project Bulletin No. PIP-016
… Purpose The purpose of this bulletin is to notify agencies of new deduction codes … new arrears deduction codes. Questions Questions regarding this bulletin may be directed to the Payroll Improvement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92State Contract and Payment Actions in February
… Dubner Landscaping Inc. for site improvements at Hempstead Lake State Park in Nassau County. $1.2 million with Applied … grow optics, photonics and imaging companies in the Finger Lakes region. $1.3 million to Central Terminal Restoration …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-februaryState Contract and Payment Actions in July
… and security office renovations at Creedmoor Psychiatric Center in Queens County. $1.6 million with Wilkins Mechanical … upgrade controls and heating system at Taberg Residential Center for Girls in Oneida County. Department of Health $1.5 … with A. Collaruso & Son Inc. for Hudson Eagles boat launch rehabilitation in Greene County. $1.4 million with …
https://www.osc.ny.gov/press/releases/2021/08/state-contract-and-payment-actions-julyDiNapoli: Better Oversight Needed for Youth Jobs Programs
… goal is to encourage companies to hire young people in need of employment, but better oversight and verification … ensure the program’s success." The program was established in 2011 to provide tax credits to eligible employers when … hire unemployed or disadvantaged youth aged 16-24 who live in certain areas in New York state. The program is focused on …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsDiNapoli & A.G. Schneiderman Announce Arrest of Upstate Woman for Theft of over $67K in NYS Pension Benefits, $19K Welfare Fraud
… to documents filed with the court today, Banack’s father, Anthony Banack, was a New York State pensioner who …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-ag-schneiderman-announce-arrest-upstate-woman-theft-over-67k-nys-pension-benefits-19k