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Selected Safety and Security Equipment at Train Stations
… the stations' structural components, and ensures that security equipment installed at the stations is working, … perform preventive maintenance and repairs on safety and security equipment such as CCTV cameras, CAIs, monitors, and … SolarWinds system continuously monitors the CAIs and an alert issued in the case of an operational defect. When an …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… is inaccurate for the necessary follow-up. In a sample of 150 uncollected fines, DiNapoli’s auditors found TAB’s … it could to follow up and collect. For example, 62 of the 150 unpaid summonses reviewed had driver’s licenses or New …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedCOVID-19 Pandemic Small Business Recovery Grant Program
… eligibility of grant recipients and enhance practices for award distribution. Specifically: ESD awarded almost $4.1 … 2021 to May 2022), these businesses accounted for over half of the funded businesses (54%). Additionally, due to … Develop and implement enhanced application review and award practices for grants administered by ESD. This may …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programOpinion 97-7
… Estate , 283 App Div 463, 128 NYS2d 738, affd 8 NY2d 1093, 208 NYS2d 253). As a result, the transfer to this Office of …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 94-30
… or statutory amendments that bear on the issues discussed in the opinion. [edited for publication] COUNTY CLERK -- Fees … the first unnumbered paragraph of CPLR, §8018(a). This is in reply to your inquiry regarding payments made to New York … all but $5 of this amount to the State of New York in accordance with section 39(2)(e) of the Judiciary Law. You …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Town of Oxford – Financial Condition (2024M-135)
… accumulated over time. The Board is responsible for managing and controlling the Town’s financial affairs, … chief fiscal officer and budget officer. He is responsible for providing the Board with financial reports. The Town’s … AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… Local governments and schools should maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information maintained for each piece of … a description of the item including the make, model and serial number; the name of the employee or other user to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller DiNapoli Releases School Audits
… School District , Newark Central School District and the Port Jervis City School District . State Comptroller DiNapoli … June 30, 2016, are overfunded and potentially unnecessary. Port Jervis City School District – Financial Condition … School District Newark Central School District and the Port Jervis City School District …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Oversight of Child Protective Services
… exercise a minimum degree of care, this will result in an intake report if it is within the jurisdiction of the State … must be provided with a clear explanation of why the intake is not being registered as a report and given the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesDiNapoli Expands State Pension Fund's In-State Investment Program
… an in-state-focused fund. The new fund will be managed by Hamilton Lane. Additional investors in the SBIC fund are TD … move to the next level,” said DiNapoli. “By working with Hamilton Lane, we’ve joined with five major banks to bridge … million to the program, which, combined with funding from Hamilton Lane and participating banks, will deliver $200 …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… resulting in an estimated $19 billion in destruction and lost economic activity. In 2020, overall damages related to … leadership that President Biden is showing on the national level. Now it is time for the SEC to follow the Biden's lead, …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeState Comptroller DiNapoli Releases School District Audits
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials … also did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related … $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsNewburgh Enlarged City School District – Financial Management (2025M-32)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Monitoring of Homeless Data
… largest population of people experiencing homelessness in the United States, with 103,200 homeless individuals. … Further, New York State had the largest absolute increase in homelessness between 2022 and 2023 (29,022 additional … administers an array of programs to address homelessness in the State, including homelessness prevention, the …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataDiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to devote one-fifth of total revenue to debt service by 2023 as it relies … to reach $52.6 billion by 2023. As a result, debt service is projected to reach $4.2 billion by 2023, an increase of 59 … The Metropolitan Transportation Authority is expected to devote onefifth of total revenue to debt …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksDiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn
… helped support the recovery of more than 67,000 retail and restaurant jobs between the first and most recent year of … operating for more than one year added retail and restaurant jobs between their first and most recent year of … five years between 2020 and 2024. Of the total retail and restaurant jobs created during the analysis period, nearly …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklynState Agencies Bulletin No. 2368.2
… This Bulletin Supersedes Payroll Bulletin 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of Deduction code 433, Unemployment Insurance Owed … The purpose of this bulletin is to provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23682-instructions-use-deduction-code-433-unemployment-insurance-owed-andState Comptroller DiNapoli Releases Municipal & School Audits
… (Oswego County) The board did not conduct or provide for an annual audit of the supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. In … not develop and manage a comprehensive investment program. For example, officials did not prepare monthly cash flow …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsPreston Fire District – Board Oversight (2025M-87)
… Audit Area The board of fire commissioners is responsible for managing and controlling the fire district’s financial … in a timely manner. The District’s budgeted appropriations for 2025 were $57,300 and disbursements totaled $151,873 from … percent interest, and the average daily balance available for investment from this account was $208,626. Audit Summary …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87June 2002: Advance Refunding Bonds
… Issued To: School District and BOCES Business Officials Purpose of Bulletin This bulletin explains … of issuance costs, the proceeds are used by the escrow agent to purchase special United States Treasury securities … which is the new schedule for the Long-term Debt Account Group, should report the new debt, but not the old debt. How …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bonds