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Caledonia-Mumford Central School District – Online Banking (2016M-227)

… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … million. Key Findings The District does not have a written online banking agreement with its bank. The District did not dedicate a separate computer for online transactions to limit access to online bank accounts. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227

Avon Central School District – Information Technology (2016M-123)

… information (PPSI); wireless technology; remote access; mobile devices; sanitation and disposal of electronic media; … protection of PPSI, wireless technology, remote access, mobile devices, sanitation and disposal of electronic media, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123

The Transportation and Warehousing Sector in New York City

… employment (4.7 percent). Despite the COVID-19 pandemic, air transportation is the largest subsector, employing 26,550 … the City, transit and ground passenger transportation and air transportation, made up of the majority of sector … bridges, the George Washington Bridge sees the most truck traffic on a yearly basis. According to the American …

https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-city

Opinion 89-52

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … program activities and training programs is eligible for State aid reimbursement when such coordination is …

https://www.osc.ny.gov/legal-opinions/opinion-89-52

DiNapoli: Small Business Owners Are Backbone of New York's Economy

… new report by State Comptroller Thomas P. DiNapoli details how vital small businesses are to New York’s economy, generating nearly $1 trillion in sales … includes a link to a portal that invites New Yorkers to submit recommendations for supporting small businesses by …

https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economy

Oversight of Water Supply Emergency Plans

… Objectives To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and … To determine if the Department of Health Department is …

https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plans

Opinion 2000-10

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … and State moneys were used for the construction of a pedestrian walkway. In the event the proceeds from the sale … the Transportation Law (§300 et seq.) with respect to the pedestrian walkway. Chapter 41 of the Laws of 1985 authorized …

https://www.osc.ny.gov/legal-opinions/opinion-2000-10

DiNapoli: Report Warns of Growing State Debt

… the following four years to $71.8 billion, according to a report issued today by New York State Comptroller Thomas P. … state's current five-year capital plan period. DiNapoli's report notes: New York's current debt total is second only to … plan to guide the five-year Capital Plan. Read the report , or go to: …

https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debt

Opinion 92-38

… and Duties (approval of nomination for fire chief); (appointment of fire chief) VILLAGE LAW, §10-1012: If the … of the department. The board of fire commissioners, at its next meeting, must consider the nominations and either … the position of chief, but does not specify a definite date for either commencement or expiration of the chief's …

https://www.osc.ny.gov/legal-opinions/opinion-92-38

Opinion 2001-1

… Loans (authority to pay overtime compensation in excess of Fair Labor Standards Act minimum requirements) PUBLIC … AND EMPLOYEES -- Compensation (overtime pay in excess of Fair Labor Standards Act minimum requirements) -- Overtime (pay in excess of Fair Labor Standards Act minimum requirements) GENERAL …

https://www.osc.ny.gov/legal-opinions/opinion-2001-1

DiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages

… state are potentially putting youth at risk, according to an audit from New York State Comptroller Thomas P. … justice facilities has grown, straining staff’s ability to properly assess the physical and mental health of youth at … centers,” DiNapoli said. “These facilities are meant to provide safe housing and services to help rehabilitate …

https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortages

State Agencies Bulletin No. 1953

… Purpose The purpose of this bulletin is to reconcile employee SSNs and names in the NYS payroll … nonresident alien employees. To ensure this requirement is met prior to the generation of 2021 Form W-2 Wage and Tax … of $280 per infraction for every information return that is filed with a missing/incorrect taxpayer identification …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reported

DiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession

… vacancy rates of more than 20%. This means services for child support, early childhood education, park facility …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recession

State Agencies Bulletin No. 1857

… to Internal Revenue Service Publication 15 (Circular E), employers are required to enter a correct name and Social … Verified of “ SSN not in file (never issued to anyone)”: Verify that the employee’s correct SSN has been entered in … should retain a copy of each letter and any response from the employee for four (4) calendar years in the event of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1857-verification-employees-social-security-number-ssn-and-name-be-reported

State Agencies Bulletin No. 1768

… to Internal Revenue Service Publication 15 (Circular E), employers are required to enter a correct name and Social … Verified of “ SSN not in file (never issued to anyone)”: Verify that the employee’s correct SSN has been entered in … should retain a copy of each letter and any response from the employee for four (4) calendar years in the event of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1768-verification-employees-social-security-number-ssn-and-name-be-reported

State Agencies Bulletin No. 2243.2

… staff via a link on the PayServ Bulletin Board.  The first tab of the report , Payroll Check Notification, includes … (date the reissued check is printed/mailed) The second tab of the report , Reversal Deletes for Agency No, includes … each account will be listed as a separate row.  The third tab of the report , Returns for Agency Notifications, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-report

LinkNYC Program Revenues and Monitoring

… whether New York City received all the revenues specified in the contract terms and whether the Department of … Yorkers, and ensuring adequate compensation to the City. In December 2014, the City, through DoITT, entered into a … the City and were projected to generate over $500 million in revenue over the program’s first 12 years. The Agreement …

https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoring

Artificial Intelligence Governance

… enacted laws and policies to require the reporting of such technology use. AI tools and systems pose unique challenges … compliance with the NYC Public Oversight of Surveillance Technology Act. The impact and use policy of its facial … for those impacted by such use, and a public education strategy. AMPO created a reporting framework for agencies to …

https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governance

DiNapoli: Audits Find Certain IDAs Lack Job Creation Data

… is no formal process to compare current and projected jobs at the time of application to the reported number of jobs actually created and retained. Auditors found 31 companies that received loans only created half of the jobs they said they would create. Schenectady County IDA …

https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-data

DiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem

… Food prices in the New York City metropolitan area have risen 25.2% since … a close eye on what is driving affordability issues in the city and state, and it has not escaped anyone that … Food prices in the New York City metropolitan area have risen 252 since 2019 and lowincome households are …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsen