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Controls Over Equipment
… community-based primary care sites located across the City’s five boroughs. The network provides comprehensive health … equipment is disposed of, information pertaining to that item is purged from FAM. As of June 30, 2017, FAM contained … collectively for $1.7 million, were recorded in FAM as one item without identifying the actual location of the 600 …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentFinancial Condition and Outlook
… Purpose To determine the financial condition of the State University Hospital of Brooklyn (Hospital). Background The State … of Graduate Studies, School of Public Health, and the University Hospital of Brooklyn (Hospital). Downstate employs … To determine the financial condition of the State University Hospital of Brooklyn Hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookHeat and Hot Water Complaints (Follow-Up)
… owners must ensure that apartments in their buildings are safe and well-maintained, which includes providing … a minimum temperature of 120°F. Tenants who believe they are not receiving the required services can file a complaint … City’s 311 municipal service system (NYC311). Complaints are automatically forwarded to HPD for response. HPD …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followOversight of Selected Aspects of Traffic Controls (Follow-Up)
… and detect incidents, TMC staff use video surveillance cameras and media broadcasts. DOT is also part of the Joint … utilizing 160 microwave sensors, 50 traffic video cameras, and 100 E-ZPass readers. The objectives of our … did not always monitor traffic conditions due to traffic cameras that were pending repair for significant amounts of …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… over a short period of time to prepare them for future careers in occupational fields such as dental assisting, …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followSUNY Bulletin No. SU-382
… agencies of a program that will automatically update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure employees with expired … withholding exemption. To notify the withholding agent, Form 8233 should be accurately and timely completed, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxTown of Lee – Financial Management (2025M-63)
… ensure levels do not exceed a reasonable amount and funds are not unnecessarily being withheld from productive use. The … operating surpluses. If reasonable fund balance levels are not established, and beneficial uses of fund balance are not identified and implemented, this unnecessarily …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Montrose Fire District – Claims Auditing (2025M-53)
… not paid going forward. 42 out of 60 credit card claims (70 percent) totaling $5,117 without adequate supporting … totaling $484 made through an online payment system and at a local coffee chain. Although officials claimed that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Town of Guilderland – Information Technology (2025M-61)
… this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61City of Ithaca – Records and Reports (2025M-114)
Did City of Ithaca City officials maintain complete accurate and timely accounting records and reports
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114CUNY Bulletin No. CU-323
… Additional Pay earn codes begin with “C” for “CUNY” and are easily accessible in the PayServ drop down box. In … Additional Pay Transactions When non-pensionable earnings are initially started, the transaction must include the … non-pensionable earnings before the pensionable earnings are started. The coinciding pensionable earnings should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… financial position as federal aid dwindles, according to a report issued today by New York State Comptroller Thomas … gaps that will impact riders. The MTA needs to lay out what is at stake and explain to the public what options it’s …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandDiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… to more typical pre-pandemic growth levels. Every county saw some year-over-year growth in sales tax … (72%) recording increases ranging from 4% to 10%. Yates County had the strongest growth at 21.1%, followed by the counties of Lewis (14.9%), Montgomery (12.4%) and Schoharie (11.8%). Dutchess County …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022New York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… those to individuals who receive Social Security, Medicare, benefits for veterans and retired federal … higher-than-average per capita expenditures include Medicare, food assistance and Supplemental Security Income. …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… released a report today, which found 27 local governments are three or more years delinquent in meeting one or more annual financial reporting … The three filing requirements highlighted in the report are: Annual Financial Reports (AFRs) which are required from …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateDiNapoli Op-Ed in Buffalo News Urges Washington to Help Governments Hurt by COVID-19
… The Buffalo News published an op-ed from New York State … Thomas P. DiNapoli today pressing the federal government to do more to help state and local governments hit hard by … and others. This includes $19.6 million in aid to Buffalo, where needs are many and revenue options are few. …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-buffalo-news-urges-washington-help-governments-hurt-covid-19DiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… important new laws have expanded the state Department of Environmental Conservation’s (DEC) mission to address the … State Comptroller Thomas P. DiNapoli. “The Department of Environmental Conservation is leading major initiatives to … funds, which pays for most of the agency’s regulatory and environmental management work, fell by $29.4 million, or 10 …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growCUNY Bulletin No. CU-453
… 17 YPL IC 18 ZPL IC 19 OSC will set up Social Security and Medicare tax deficiency deductions for any employee who is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-453-prepaid-legal-service-benefit-cuny-employeesComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … School District – Financial Condition (Lewis County) In recent years, the board has balanced its adopted budgets …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… In 2016, the New York State Common Retirement Fund (Fund) reached … to voluntarily disclose their political spending, New York State Comptroller Thomas P. DiNapoli announced … Marriott International Inc. Yum! Brands Inc. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spending