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Delaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
The devastating job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York, necessitating borrowing from the federal government beginning in May 2020.
https://www.osc.ny.gov/files/reports/pdf/update-unemployment-insurance-trust-fund.pdfEfforts to Collect Delinquent Taxes (2019-S-61) 180-Day Response
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61-response.pdfEfforts to Collect Delinquent Taxes (2019-S-61)
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61.pdfInternal Controls for Billed Receivables and User Charges Webinar Presentation
Please join us as we discuss internal control framework for billed receivables and user charges, and go through the elements of a control environment to help ensure these activities are appropriate and safeguarded.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-billed-receivables-and-user-charges-08-18-2021.pdfResponse Planning for Unexpected Events (2019-S-55)
To determine whether it has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55.pdfTheresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfValley Central School District – Information Technology (2020M-154)
Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/valley-central-2020-154.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfThe Tourism Industry in New York City: Reigniting the Return - April 2021
New York City must develop a proactive strategy that cultivates and attracts international and business travelers to restore the tourism industry to robust health and return to a path of continuous and shared growth.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2022.pdfDiNapoli: SUNY Downstate Failed to Get Its Money's Worth From Cost-Cutting Consultant
… The State University of New York (SUNY) Downstate Medical Center paid a consultant $34 million for a plan to help the hospital out of financial trouble, but a report released today by State … lead to empty promises by vendors. This is another example of why proper contract oversight is needed to protect public …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-suny-downstate-failed-get-its-moneys-worth-cost-cutting-consultantDiNapoli: January Tax Collections Fall Short
… State tax collections through the first 10 months of the state’s fiscal year rose 1 percent from last year to … $367.3 million below the state’s latest estimates because of lower than expected Personal Income Tax (PIT) collections, … this year, but last month’s tax collections fell short of expectations,” DiNapoli said. “With two months left in the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortDiNapoli Releases August Cash Report
… Total receipts through the first five months of the state fiscal year were $59.9 billion, $609 million higher than the state Division of the Budget’s August projections, according to the monthly … has improved further in recent months, largely because of higher than projected revenues and lower than projected …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… The state Office of Children and Family Services (OCFS) could not show that … contacted children in foster care within the first 30 days of their placement and lacked documentation proving children … State Comptroller Thomas P. DiNapoli. "The state Office of Children and Family Services is responsible for the …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightOpinion 88-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (reimbursement to board … a town board member would have a prohibited conflict of interest if the board member and her husband are …
https://www.osc.ny.gov/legal-opinions/opinion-88-24DiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… Police Superintendent Steven G. James announced the arrest of a former Troy Housing Authority information technology (IT) employee for the alleged theft of $7,089 in wages. Marsden Chen is accused of running his own company, Diagnostic Services & … Police Superintendent Steven G James announced the arrest of a former Troy Housing Authority information technology IT …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingAudit Recommends Improvements to NFTA Capital Planning
… Almost 20 percent of the Niagara Frontier Transportation Authority’s (NFTA) assets are not in a state of good repair and it is unclear how the authority … Thomas P. DiNapoli. “NFTA has many capital needs, some of which are not being met,” DiNapoli said. “In light of …
https://www.osc.ny.gov/press/releases/2016/04/audit-recommends-improvements-nfta-capital-planningOpinion 90-62
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of elected official physically unable to perform the duties … fixed by the town board for his office for the balance of his term of office …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 94-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … may monitor compliance with the employment restriction of section 207-a(6) by requiring disabled firefighters to … firefighters receiving payments pursuant to section 207a2 of the General Municipal Law to certify periodically that …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 89-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FINES AND PENALTIES -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, … Whether a fine paid into the Supreme Court of a county following a conviction under section 19060 of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-6