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City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… State agencies that do not use the Billing module in SFS to create interagency bills, Hybrid Journal Entries may be used to charge/reimburse for costs. Hybrid Journal Entries contain … for guidance on: Submitting APJV and GLJE transactions to SFS Obligation and Accounting Dates for Transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… can still be done.” The Transit Adjudication Bureau (TAB) is a tribunal that processes and adjudicates summonses for … of those who don’t pay and handles hearings when a summons is contested. TAB contracts out most of its functions to a … found that far too often the information on summonses is not sufficient or is inaccurate for the necessary …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedOpinion 94 - 23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … district is located within more than one town. You state that it is proposed that a fire district which is … and the extension is subject to the approval of the State Comptroller (Town Law, §173[2]). November 29, 1994 …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Inmate Sentence Calculation and Release Practices
… Purpose To determine whether the Department of Corrections and … own policies and procedures, regarding inmate sentences to ensure accurate and consistent calculation of sentence … October 21, 2016. Background The Department is required to comply with the relevant laws and regulations regarding …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsCUNY Bulletin No. CU-203
… hourly rate. The calculation for Department Chair earnings is as follows: The Annual Salary is divided by nine (9). This amount is multiplied by the number of hours worked as a Department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… participating organizations who had dual Family coverage at a total cost to the members and participating …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followVillage of Herkimer – Payroll (2025M-37)
… (CBA). Direct supervisors also did not review or certify payroll registers, a detailed record of all payroll information for a specific pay period, including … and employees’ hours were correctly entered into the payroll system. However, time records were not always: …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37NYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… New York State Comptroller Thomas P. DiNapoli and the Fire and Police Pension Association of Colorado (FPPA) issued the following statements today … New York State Comptroller Thomas P DiNapoli and the Fire and Police Pension Association of Colorado FPPA issued the following …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedNew York State’s Personal Income Tax Check-Off Programs, February 2021
New York taxpayers’ choices for making charitable donations through check-offs on their State Personal Income Tax returns continue to grow.
https://www.osc.ny.gov/files/reports/pdf/tax-check-off-programs-sfy-2019-20.pdfCourse Offerings (Follow-Up)
… recommendations included in our initial audit report, Course Offerings (Report 2019-S-19 ). About the Program City … was to determine whether CUNY was effectively matching course offerings to student demand. The audit covered the … the audit found that CUNY was not effectively matching course offerings to student demands; was not comprehensively …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… was established in November 2012 as part of a New York State Information Technology Transformation to consolidate and merge State agencies’ operations and streamline information technology (IT) services. As the State’s centralized technology agency, ITS provides statewide …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followState Comptroller DiNapoli Releases Audits
… the associated risk that under- or unqualified drivers who do not meet state standards are operating buses and … into a contract with Services for the UnderServed (SUS) to provide homeless outreach services. SUS is responsible for … outreach services by carrying out regular visits to the LIRR stations in Nassau and Suffolk counties and to …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsDiNapoli: State Financial Condition Improving
… fiscal year 2014-15. The Division of the Budget (DOB) is expected to release an Enacted Budget Financial Plan … or other one-time purposes, as DiNapoli has stressed is appropriate for one-time resources. However, the budget … be used largely at the discretion of the Executive. There is no comprehensive or standardized mechanism to track the …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingState Agencies Bulletin No. 2166
… employees to update their addresses and payroll options in NYSPO. Affected Employees: All active employees of New York State enrolled in NYSPO. Background: Maintaining up-to-date addresses for … and current address information for all NYS employees. In an effort to improve the timeliness and accuracy of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2166-new-york-state-payroll-online-nyspo-employee-address-updateWyoming County Court and Trust Funds (2020-C&T-2)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … January 1, 2017 through March 11, 2020. Background The County Treasurer (Treasurer), County Clerk (Clerk) and Surrogate’s Court must develop sound …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Efforts 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.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… Objective To determine the extent of implementation of the five … public corporation authorized by the Power Authority Act to help provide a continuous and adequate supply of dependable electricity to the people of the State. Chapter 469 of the Laws of 1989 … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-follow