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Selected Programs to Assist Businesses in New York City

… To determine whether the New York City Department of Small Business Services provided available services under the Energy Cost Savings Program and the Business Preparedness and Resiliency Program, and whether Small Business Advocates and Compliance Advisors provided services …

https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-city

Area #1 – IT Policy – Information Technology Governance

… assign key responsibilities and explain the consequences of policy violations. The governing board should provide … environment should dictate the content and number of policies necessary. A small entity with uncomplicated, … operation. While IT policies will not guarantee the safety of your IT system, a lack of appropriate policies …

https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policy

DiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic

… The losses accounted for 41% of total private sector jobs lost in the city during the pandemic. “While communities … the state were based in New York City. DiNapoli’s report found that while some of the jobs lost during the pandemic … range of COVID-19 relief options to businesses through the U.S. Small Business Administration (SBA) totaling nearly $1.3 …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemic

State Comptroller DiNapoli Releases School Audits

… , St. Lawrence-Lewis Board of Cooperative Educational Services , Vertus Charter School , Westminster Community … In addition, the district does not have a written plan detailing the appropriate and necessary levels for reserve … St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371) BOCES officials designed and …

https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases Audits

… of Health: Medicaid Program – Overpayments for Medicare Part C Claims (2023-S-13)   Under Medicare Part C, private insurance companies administer Medicare … program. There are typically limits (or caps) on the number of monthly rental payments. A prior audit, issued in …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-audits

Capital Asset Management (Follow-Up)

… provides essential support services for the operation of State government. Under Chapter 405 of the Laws of 1981 (Law), the State is responsible for establishing and maintaining custody … of properties where the address was marked as State-owned in tax parcel data but did not appear in the SFS AM …

https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-follow

New York State Employees and Federal Funding – Federal Funding and New York

… or a number of part-time employees whose typical work schedule equates to a full State work week. In addition, some … Services, Office of 41 110  37.3% Waterfront Commission 0 32  0.0% Welfare Inspector General, Office of 0 6  0.0% …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-funding

State Agencies Bulletin No. 2368.1

… information on the use of Deduction code 433, Unemployment Insurance Owed and notify agencies of new deduction code 509, Unemployment Insurance. Affected Employees: Employees who have received an overpayment of unemployment insurance benefits, as determined by the New York State …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-and

State Agencies Bulletin No. 2368

… information on the use of Deduction code 433, Unemployment Insurance Owed and notify agencies of new deduction code 509, Unemployment Insurance.  Affected Employees: Employees who have received an overpayment of unemployment insurance benefits, as determined by the New York State …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-new

DiNapoli: Local Sales Tax Collection Growth Highest Since 2013

… Local sales tax collection growth accelerated in 2017, according to a report released today by State Comptroller Thomas P. … on consumer spending, and the impact of new federal tax changes on this spending is the great unknown in this … Local sales tax collection growth accelerated in 2017 according to a …

https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013

State Agencies Bulletin No. 572

… in Control-D on the Friday morning before the check date of the pay period being processed. The automated report will provide timely notification of OSC corrections to agencies, provide better internal … corrections in a uniform format. In addition, the name of the OSC staff who added, deleted or changed each …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-page

Oversight of School Fire Safety Compliance

… and monitoring. Our audit did not include a review of compliance issues for schools operating within New York … activities. Each public, private, charter, and Board of Cooperative Educational Services (BOCES) school building … the Department. The Department also issues a Certificate of Occupancy (CO) annually to each BOCES, public, and charter …

https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-compliance

DiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring

… Local law enforcement agencies are not always taking immediate … and up-to-date. The registry provides information to law enforcement agencies and the public about sex offenders … and comprehensiveness. DiNapoli recommends that each local law enforcement agency: Promptly utilize all DCJS …

https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoring

Security Self-Assessment – Information Technology Governance

… appended to this publication addresses key areas of IT internal controls such as policy, training, access and contingency planning. Several of the main questions include follow-up questions that will … helpful for evaluating the answers. For example, one of the questions is, “Were all computer users provided IT …

https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment

DiNapoli: SED Agrees to Improve Oversight of Migrant Education Program

… The State Education Department (SED) has agreed to update its Migrant Education Program and better monitor migrant … state’s program, my auditors made several recommendations to improve the educational outcomes for these children. To … The State Education Department SED has agreed to update its Migrant Education Program and better monitor …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-program

Little Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual

… to children with disabilities who are between the ages of 3 and 5 years. For the purposes of this report, these programs are collectively referred to … Related Services, and 1:1 Aides – and a Department of Health Early Intervention program. However, payments for …

https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manual

DiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances

… pandemic has caused extraordinary economic challenges in New York with punishing, still-evolving impacts on public … bigger picture. Tax revenues will be substantially lower in the near term because of the pandemic, and likely well … filings. While the state received almost $3.8 billion in Coronavirus Relief Fund resources earlier this month, the …

https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-finances

Mental Health Education, Supports, and Services in Schools (Follow-Up)

… the Program The New York City Department of Education (DOE), the nation’s largest school system, serves … middle, and high schools (excluding charter schools). DOE recognizes the importance of mental health well-being in … to provide access and support during the school day.” DOE also acknowledges that students are underserved, stating …

https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-follow

State Comptroller DiNapoli Releases Municipal Audits

… Authority – Oversight of Financial Operations (Broome County) The board and director did not provide adequate … Copiague Fire District – Mechanic Shop Operations (Suffolk County) The board and district officials did not … and equipment for personal business. Auditors observed the senior mechanic fixing six privately-owned vehicles during …

https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… announced the following local government and school audits were issued. Main-Transit Fire Department – Credit Cards … totaling $216,961 examined, purchases totaling $70,042 were not adequately supported, and $62,903 in discretionary … adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 purchases were missing …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits