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Unified Court System Bulletin No. UCS-303
… automatic processing of the 2021 Year End Adjustments for Judges and Justices of the Unified Court System, and to provide instructions for reporting transactions in Administration Pay Period 19C. … on the number of calendar days served in the calendar year for Judges or Justices who serve only part of the year at one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… purchasing to agency personnel. OGS is also responsible for tracking data on state agencies' food purchases and for providing a Food Metrics Annual Report to the Governor … lacked complete information on statewide food purchasing. For example, the 2015 report omitted two months (October and …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… on nine financial indicators and creates a fiscal stress score. Indicators assess fund balance, cash-on-hand and … Each municipality receives a separate "environmental" score based on this assessment. In an accompanying report … their financial information in time to receive a stress score or that filed inconclusive data has increased each year …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresNew York State Artificial Intelligence Governance
… operations. For example, the Department of Motor Vehicles (DMV) uses AI to power its facial recognition technology, … four State agencies: Office for the Aging (NYSOFA), DOCCS, DMV, and the Department of Transportation (DOT). Based on our … the agencies required or developed specific procedures to test AI systems in order to evaluate whether outputs were …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsSelected Performance Measures
… Database (NTD). The FTA uses this information as the basis for allocation of federal funding. In some instances, the FTA … defines a performance measure differently than the MTA. For example, the MTA generally considers ridership to be the … are critical to evaluating actual service and conditions. For two key performance measures – MDBF and ridership – we …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… [read complete report – pdf] Audit Objective Did Town of Gorham (Town) officials properly distribute foreign fire … they need. This helps maintain the safety and morale of firefighters, who play a crucial role in protecting the … operations, including the allocation and distribution of FFI tax proceeds. The Town disbursed FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106New York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… of Corrections and Community Supervision (DOCCS) prisons for a new offense or parole violation, which increased by an … The state’s prison population has been trending downward for years. The decline has resulted from various factors such … March 2020. Cost of Medical Care Overall health care costs for the state prison system have averaged about $350 million …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingState Comptroller DiNapoli Releases Municipal Audits
… the FFI tax money. The fire chief was solely responsible for disbursing, recording and reporting all transactions … transactions. In addition, a dedicated computer was used for online banking but authorized users were not provided … County) The Justice Court did not properly account for court funds. The Justice was unaware that in August …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… public trust. Accurate and timely records are essential for establishing financial accountability and proper … at fiscal year ends and complete bank reconciliations for 21 of the Village’s 25 bank accounts. Furthermore, they … did not provide prepared bank reconciliations to the Board for its review. Provide the Board with a …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119DiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… statewide (including New York City) was $95,152, nearly 26% higher than the average annual pay ($75,590) for all jobs …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyDiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… office and can include old bank accounts, uncashed checks, insurance refunds, utility deposits, stock certificates or … expedite unclaimed funds payments of up to $250, with no claim required, has been incredibly successful,” McDonald … amount that can be returned without the filing of a formal claim, contingent upon rigorous verification of rightful …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… "Tonight our nation mourns the passing of U.S. Supreme Court … Tonight our nation mourns the passing of US Supreme Court …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… 2,303 2.0% 3.6% 1.4% Mid-Hudson 26,261 4.0% 6.5% 3.4% Mid-Island 94,935 4.5% 6.8% 3.8% New Rochelle 2,986 4.4% 6.4% … 32,598 1.9% 3.4% 1.9% Schenectady 4,990 2.4% 4.7% 2.3% Staten Island 22,148 5.1% 7.4% 4.9% Syracuse 20,798 1.8% 3.5% … from those contributions are depleted, states may draw advance payments from the U.S. Treasury’s Unemployment Trust …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … bid and when written or verbal quotes should be obtained for purchases not required to be bid. Town officials review … these policies annually to ensure they provide guidance for officials and employees to follow when bidding is not …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… found Amsterdam officials lacked basic accounting records for the city’s cash, assets, outstanding debt and available … increase in short-term debt issuance, particularly to pay for costs that are normally paid through routine budget … on city officials to: Ensure the city’s accounting records for the operating funds and capital projects funds are …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingComptroller DiNapoli Releases School Audits
… and Reserves (Chenango County) The district did not plan for the funding or use of reserves. The district’s fund balance exceeded the statutory limit for two out of the last three years. Furthermore, district … reserve funds. By accumulating funds without a clear plan for the future intended use, tax levies were higher than …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… has control of the purse strings, it can be too easy for the misuse of public money to go undetected. I want to … thank Genesee County District Attorney Lawrence Friedman for making sure this individual will be held accountable for his actions.” DiNapoli’s audit of the Le Roy Fire …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsOpinion 89-7
… AND EMPLOYEES -- Compensation (additional compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town … assessment review compensation in excess of their salaries for meeting twice in one year to hear complaints in relation …
https://www.osc.ny.gov/legal-opinions/opinion-89-7List of Agencies That Can Receive Electronic Invoices
… Agency Name of Agency ABC01 Division of Alcoholic Beverage Control AGM01 … Screening Committee COR01 Department of Corrections and Community Supervision CPI01 New York State Joint … TAX01 Department of Taxation & Finance UCS02 Office of Court Administration - Administration and General Support …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoices