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Selected Safety and Security Equipment at Train Stations
… 2017. SIR’s CCTV cameras are split into two systems: the old system is operated and maintained by the EEMD. These … stations. A SIR official told us that maintenance of the "old" CCTV equipment is not required; however, to ensure it is working, SIR inspects and tests the equipment for the old system monthly. Staff identified defects were noted on …
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
… division found it did not collect more than $13 million in fines and fees — nearly half of those owed to it — issued … the changes that Transit has already made, as they noted in their response, more can still be done.” The Transit … sufficient or is inaccurate for the necessary follow-up. In a sample of 150 uncollected fines, DiNapoli’s auditors …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedCOVID-19 Pandemic Small Business Recovery Grant Program
… goals or its impact on businesses. Therefore, there is limited assurance that the Program met its goals outside …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programOpinion 97-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … moneys) STATE COMPTROLLER -- Powers and Duties (receipt of unclaimed court and trust moneys) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 94-30
… remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY LAW, §39(2)(e): County clerks outside of the City … Practice Law and Rules (CPLR) and section 39(2)(e) of the Judiciary Law. The county clerk has been collecting an index … of New York in accordance with section 39(2)(e) of the Judiciary Law. You ask whether, under section 39(2)(e), the …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Town of Oxford – Financial Condition (2024M-135)
… A key measure of a town’s financial condition is its level of fund balance, which is the difference between … balanced, funding shortfalls are created that can lead to further fiscal stress. Officials did not: Have … increasingly difficult for officials to provide the same level of services and respond to unanticipated emergencies. …
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
… State Education Law and Regulations require 9 that no student data be shared with third parties without an … with federal and State laws. Without awareness of the student data that exists, schools cannot guarantee compliance …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller DiNapoli Releases School Audits
… School District , Irvington Union Free School District , Newark Central School District and the Port Jervis City … web filtering software is not configured to block access. Newark Central School District – Financial Condition and … School District Irvington Union Free School District Newark Central School District and the Port Jervis City …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Oversight of Child Protective Services
… the SCR and determining actions for the calls, we found closure codes for non-report calls could more accurately reflect the nature of closure and why the call did not result in a report. … the retention period for the call recording and updating closure codes. …
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
… economies, and representatives of the nation’s largest public pension funds, we believe it is essential to address … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
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
… the limit by more than $6.6 million or 24 percentage points. Officials also did not ensure $2.2 million was … balance totaled $9.2 million, or more than 6 percentage points above the 4% legal limit. Oswego County Board 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)
… may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and … certain revenues, as well as made unbudgeted year-end transfers totaling $67 million, which collectively reduced … during the budget process. Of the $67 million in year-end transfers, $50.6 million went to the District’s reserves. In …
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
… Development’s (HUD) 2023 Annual Homelessness Assessment Report to the U.S. Congress, New York State had the second …
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 increasingly on borrowing to … debt service on these bonds. Full Report The Metropolitan Transportation Authority’s Rising Debt Burden Find out how …
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
… outcomes and identify areas where additional assistance is needed; and Direct resources toward corridors where …
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
… 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 and notify agencies of new deduction code 509, Unemployment Insurance. Affected …
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
… New York State Comptroller Thomas P. DiNapoli today announced the … and reports for fiscal year 2024 in accordance with state law. In addition, the supervisor did not prepare and … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsPreston Fire District – Board Oversight (2025M-87)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87June 2002: Advance Refunding Bonds
… redemption and placed in an escrow account pending the call date or maturity date of the old debt. Why do a debt … bonds, if they are callable, are subsequently (on their call date) "called" for early maturity prior to their stated … bonds on each bond maturity date rather than an earlier "call date". How is an advance refunding reported in financial …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bonds