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Selected Aspects of Supporting Small Businesses
… Businesses with up to four employees that had a decline in revenue of at least 25% were eligible to receive a grant … licenses and permits. SB1 also recommended the development of a comprehensive online business portal with … leaders, and elected officials to solicit ideas about how best to help small businesses. Subsequently, in 2017, the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesOversight of Water Supply Emergency Plans
… drinking water to ensure that it is suitable for people to drink. Its Bureau of Water Supply Protection (Bureau) is … had never submitted a CVA. Further, the Department did little to follow up when Water Systems were late in … recommendations to Water Systems. Further, there is little collaboration between the Department and DHSES to …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansOpinion 2000-10
… loan) GENERAL MUNICIPAL LAW §6-l: When a county civic center is financed both by the issuance of county … UDC providing that, in the event of the sale of the civic center, the unpaid portion of the loan will be repaid from … of a sale by a county of its ownership interest in a civic center. Your letter indicates that the civic center was …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10DiNapoli: Report Warns of Growing State Debt
… Thomas P. DiNapoli. The comptroller once again called for reforms to New York's use of debt, including voter approval of borrowing and better capital planning for infrastructure projects. "New York faces tremendous … financial data and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOpinion 2001-1
… compensation (see, e.g., Mitchell v Adams , 230 F 2d 527, 530). Therefore, since General Municipal Law §90 permits …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1LinkNYC Program Revenues and Monitoring
… structures, otherwise known as Links, that offer free, high-speed Internet access as well as free phone service; a touchscreen tablet interface to access City … of reviews and recording advertisements during Link site inspections. Increase monitoring of the daily “health” …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringArtificial Intelligence Governance
… and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to … steps to determine whether the AI tools available to its schools have been evaluated to address potential bias. Some … for its surveillance tools in compliance with the NYC Public Oversight of Surveillance Technology Act. The impact …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceState Agencies Bulletin No. 2243.2
… instances where OSC is holding funds but no correct AC230 worksheet has been received. The Days Late column (column G) indicates the number of days the AC230 worksheet remain outstanding. Instances with AC230s more than … 30 days late are highlighted in red. If the required AC230 worksheet is not provided to OSC within 30 days of receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportState Agencies Bulletin No. 2378
… Purpose: The purpose of this bulletin is to reconcile employee Social Security Numbers and names in the NYS payroll system … The purpose of this bulletin is to reconcile employee Social Security Numbers and names in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2275
… Purpose: The purpose of this bulletin is to reconcile employee Social Security Numbers and names in the NYS payroll system … The purpose of this bulletin is to reconcile employee Social Security Numbers and names in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Releases Municipal & School Audits
… not entitled to and paid herself an unauthorized payment for unused leave totaling $13,293 when she left employment. … to the findings being referred to outside law enforcement for review. Broome-Delaware-Tioga Board of Cooperative … Planning BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
Recent audits by New York State Comptroller Thomas P DiNapoli have revealed a number of local Industrial Development Agencies IDAs do not verify if businesses receiving tax breaks are actually meeting job creation goals
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… staffing targets, due to elevated attrition over the past two years. Across departments, 14 major occupational … report called the goal ambitious given current attrition numbers but said all social service agencies had been trying … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionDiNapoli Op-Ed: Corporate America Needs to Come Clean on AI's Impact on Jobs
… City & State published an op-ed by New York State Comptroller Thomas P. DiNapoli on the need … when innovation has significant implications for a company’s workforce. This lack of corporate transparency … across sectors allowing for measured adaptation, AI is being deployed simultaneously across industries, compressing …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-op-ed-corporate-america-needs-come-clean-ais-impact-jobsState Agencies Bulletin No. 1953
… purpose of this bulletin is to reconcile employee SSNs and names in the NYS payroll system (PayServ) with the Social … and the Office of the State Comptroller (OSC). Affected Employees Employees who appear on the Control-D Report NPAY752 (Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… home — which includes restaurants, fast food places, and vending machines — locally grew by 43.6% over that same time …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenOpinion 89-64
… by the same party in order to preserve the parcels as open space within the village/town. You also indicate that … is fair, but which exceeds the appraiser's estimate of the market value of the parcel. You ask whether under these … 11 Opns St Comp, 1955, p 39; see also Davies v Mayor , 83 NY 207). In the absence of a statutory procedure for …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Use, Collection, and Reporting of Infection Control Data
… symptoms due to physiological changes that come with aging and potential underlying health conditions. … Electronic Response Data System (HERDS); and nursing home surveys. Most health care-associated infection outbreaks … homes by as much as 50%. From April 12, 2020 to February 3, 2021, the Department frequently changed its basis for the …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataMonitoring of Air Quality (Facility Permits and Registrations)
… cancer, and contribute to other serious health effects. Fish and wildlife show harmful effects from acid rain and … as Natural Minor, Synthetic Minor, and Synthetic Minor-80 facilities. AFRs are minor sources of air pollution such …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is … contained in the Governor’s Executive Budget proposal for State Fiscal Year 2021-22, released this week, anticipates continuing but slow improvement for employment and other economic indicators, as well as tax …
https://www.osc.ny.gov/reports/covid-19-january-21-2021