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Enforcement of Local Law 144 – Automated Employment Decision Tools
… Objective To determine whether the New York City Department of Consumer and Worker … effective system to enforce compliance with Local Law 144. The audit covered the period from July 2023 through June 2025. About the … To determine whether the New York City Department of Consumer and Worker …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… employees dropped to $176,700, a 26% decline from the previous year’s $240,400, according to New York State … income tax revenue, as anticipated by New York state and the city. “Wall Street’s cash bonuses were expected to fall as several factors weighed on the securities’ industry profitability in 2022,” DiNapoli …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsChittenango Central School District – Information Technology (2023M-155)
… complete report – pdf] Audit Objective Determine whether the Chittenango Central School District (District) officials … access or develop an IT contingency plan. As a result, the District’s IT system and its personal, private and … users. Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… Purpose of Audit The purpose of our audit was to determine whether Company … and reported and that Company moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background The South Byron Volunteer Fire Company, Inc. is located in … The purpose of our audit was to determine whether Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialEarnings Limits – Enhanced Reporting
… Revenue Code Section 401(a)(17) limits the earnings used in the calculation of pension benefits. The amount is … Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 $345,000 April 1, 2023 – March 31, 2024 $330,000 April …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsDiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers
… Leave (PFL) program rose steadily between 2018 and 2021 as the amount of allowable time off and weekly cash benefits … $872 million paid on approximately 156,000 claims in 2021, the latest year for which PFL data is available from the state Department of Financial Services, according to an …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkersState Comptroller Thomas P. DiNapoli Statement on NYC Finances
… New York State Comptroller Thomas P. DiNapoli issued the following statement after giving remarks at New York City … remaining federal pandemic aid. “Significant risks are on the horizon, however. Unbudgeted costs for housing asylum … seekers and other humanitarian efforts will quickly exceed the city’s resources. Federal aid and policy guidance are …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesPutnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County … to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… Purpose of Review The purpose of our review was to determine whether County … to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Facility Structure, Safety, and Health Code Waivers
… Purpose To determine if the Department of Health’s (Department) waiver practices are … standards at health care facilities. This audit covered the period April 1, 2012 to November 12, 2014. Background … with architectural codes and safety regulations issued by the Department. The Department is the State agency …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversXIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… SECTION OVERVIEW AND POLICY The purpose of this section is to provide agencies with … for all New York State credit cards. This includes the Procurement, Travel, Non-Employee Travel (NET), and Fuel … For all New York State credit cards, agencies must ensure the information entered into the Credit Card Supplier’s …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees … and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New … To determine whether the use of travel monies by selected government employees …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesTown of Byron – Procurement (2024M-11)
… complete report – pdf] Audit Objective Determine whether the Town of Byron (Town) officials complied with New York … policy when procuring goods and services. Key Findings The Town Board (Board) and Town officials did not always comply with GML Section 103 and the Town’s procurement policy. Had Town officials complied, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Oversight of Contract Expenditures of Palladia, Inc.
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) is … claims are allowable, supported, and program related. The audit covered the period from July 1, 2015 through June 30, 2018. About the … To determine whether the Office of Addiction Services and Supports OASAS is …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District … and reported and that Company moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background The Claryville Fire District is a district corporation of the … The purpose of our audit was to determine whether District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mState Agencies Bulletin No. 863
… by OSC to ensure that NYC wages are properly reported on the 2008 Form W-2 for all employees with a NYC residence. … Tax and Finance Rules and Regulations In accordance with the New York State Department of Taxation and Finance … NYC residence are subject to NYC tax, regardless of where the individual works. Background To comply with NYS Tax and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… and Attorney General Barbara D. Underwood today announced the criminal conviction of Morgan Fuel & Heating Company, … pleaded guilty today to Falsifying Business Records in the Second Degree in the Village of Wappingers Falls Justice Court. Attorney … DiNapoli and Attorney General Underwood announced the criminal conviction of Morgan Fuel Heating Company Inc …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actInstitute of Technology at Utica/Rome – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees … and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New … To determine whether the use of travel monies by selected government employees …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… Purpose of Audit The purpose of our audit was to determine whether Department … reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013. Background The Kiantone Independent Fire Department, Inc. is located in … The purpose of our audit was to determine whether Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… Purpose of Audit The purpose of our audit was to determine whether District … and reported and that District moneys are safeguarded for the period January 1, 2012 to August 1, 2013. Background The District is a district corporation of the State, distinct … The purpose of our audit was to determine whether District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013m