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Distribution of Utility Arrears in New York State
… 1.2 million customers statewide, with $1.8 billion owed to utility companies across the State. A preponderance of these … of Public Service (DPS) show that in 2019, New York utility customers in arrears averaged just over 1 million and … Authorizing Phase 1 Arrears Reduction Program . Cases 14-M-0565, 20-M-0266, 20-M-0479. Issued June 16, 2022. 4 The …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… notably, nonstore retailers. Nonstore retailers, including online retailers, have experienced the most growth in taxable … has affected the retail trade sector unevenly, with online retailers and some essential businesses experiencing … as clothing. As people seek to avoid virus transmission, online shopping has expanded relative to purchases at …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19About the Record of Activities – Reporting Elected and Appointed Officials
… judges are on call every third weekend. Can they claim all of that time because they cannot do other things? What do I … office, and I still haven’t received the official’s record of activities. What if an official takes a two-week vacation … during the time period he or she is keeping a record of work-related activities? What happens if someone is …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesOpinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … can be established, by a postmark of the United States Post Office, to have been mailed prior to the end of the … registered or certified mail receipt and is issued by the Post Office as proof of mailing only as of the date of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Contract and Payment Actions in August
… Office of the State Comptroller approved 2,185 contracts for state agencies and public authorities valued at $2.8 … payments valued at more than $12.8 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2023/09/state-contract-and-payment-actions-augustState Contract and Payment Actions in November
… Office of the State Comptroller approved 2,063 contracts for state agencies and public authorities valued at $32.5 … payments valued at more than $38.6 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2024/01/state-contract-and-payment-actions-novemberState Comptroller DiNapoli Releases Municipal and School Audits
… of all of the city’s significant revenue and expenditure projections. The city’s most recent Annual … the State Comptroller (OSC) for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… have been issued. Department of Health (DOH) Improper Fee-for-Service (FFS) Payments for Services Covered by Managed Care (Follow-Up) (2020-F-8) A … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… industrial hemp program had expanded opportunities for hemp production in the state, it did not always follow … Authority - Metro-North Railroad: Response Planning for Unexpected Events (2019-S-55) Overall, Metro-North has … that the procedures were followed completely. In addition, 26 of the 80 events required the railroad’s Emergency …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2062
… Purpose: The purpose of this bulletin is to provide agency instructions for submitting new Time Entry overtime and Pre-shift Briefing earnings codes to be used for overtime and Pre-Shift Briefing payments, … retroactive adjustments systematically calculated by OSC to account for the retroactive change in the overtime factor. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… official in New York surrendered her pension as a penalty for corruption while in office. Summary of three audits … village funds and misappropriated more than $1.1 million for personal gain. The former clerk-treasurer was able to … totaling $341,992 and tried to pay herself an additional $26,613. She failed to adhere to the established policy and …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 88-71
… the city's water rent schedule, most residences, including apartments, are charged a flat fee every six months, but an … bill on the basis that there are fewer residents in the apartments than are reflected on the city's records. The … owner's failure to pay water rents ( cf . 1986 Opns St Comp No. 86-87, p 133, in which we concluded that a …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… detailed, up-to-date inventory records for all computer hardware, software and data. The information maintained for each piece of computer hardware should include a description of the item including … and any pertinent licensing information. In addition to hardware and software inventories, local governments and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… for abusing his position as a public official to engage in a scheme that defrauded the Mount Vernon Board of Water Supply of more than $300,000 to pay the personal legal expenses of the former Mount Vernon Mayor Richard … their Joint Task Force on Public Integrity. They have brought charges against dozens of individuals implicated in …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentVillage of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a … deliberate audit of all claims before authorizing a claim to be paid, ensure strong internal controls are established …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82City of Mechanicville – Procurement (2025M-60)
… September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and services are acquired in a cost-effective manner is to seek competition, which is often required by State law or … and ensure economic use of public funds in the taxpayers’ best interests. City officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Condition (Nassau County) The board adopted budgets for fiscal years 2012-13 through 2014-15 that appropriated a … and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Audits
… implemented. New York State Health Insurance Program – CVS Caremark: Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug … (Civil Service). In accordance with Civil Service’s Pharmacy Benefit Services Contract with CVS Caremark, CVS …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsDiNapoli: Upstate Bus Services Needs Better On-Time Performance
… understand the causes of buses arriving too early or late. Many New Yorkers count on this service and deserve reliable … ridership. Funding The four transportation authorities are heavily reliant on public funding. The state provides the … found that riders would benefit from improvements in how information is shared by the authorities. Being more …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performanceTown of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… [read complete report – pdf] Audit Objective Did the Town of Newcomb (Town) … decision-making, legal compliance, accountability and transparency. These records are essential for a town board … by amounts up to $259,908. The 2024 Annual Financial Report (AFR) was incomplete and inaccurate because it was …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15