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College of Plattsburgh – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. The mission of the College at Plattsburgh …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… Purpose To determine whether the Niagara Frontier Transportation … and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier … by an Act of the New York State Legislature in 1967 to promote the development and improvement of transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingGovernment-Wide Financial Data – 2022 Financial Condition Report
… partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); … Deferred inflows of resources (the acquisition of net assets applicable to a future reporting period); and The …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial report, … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followCVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service … to eligible prescription drug claims maintained in CVS Health’s temporary holding account. Our audit covered the … nearly 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueTaxes – 2023 Financial Condition Report
… State Tax Collections Declined in SFY 2022-23 from $121.1 Billion to $111.7 Billion In SFY 2022-23, reported New York State tax collections decreased by … due, in part, to financial market volatility during 2022 which resulted in a 26 percent decline in securities …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesGovernment-Wide Financial Data – 2021 Financial Condition Report
… partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); … Deferred inflows of resources (the acquisition of net assets applicable to a future reporting period); and The …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataComptroller DiNapoli Releases Municipal Audits
… written agreement with the IT vendor for services provided to the village. Auditors also found that the village … officials did not provide IT security awareness training to employees. Town of Geddes – Account Clerk’s Salary and … of the court records and reports was inadequate. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Truxton Fire District – Audit Follow-Up (2022M-123-F)
… in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022. The audit determined that the Board of Fire Commissioners (Board) did not: Establish adequate controls over the work of … recommendations in the audit report Truxton Fire District Board Oversight 2022M123 released in November 2022 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fPutnam County Industrial Development Agency – Management Practices (2013M-257)
… for approving projects, and for evaluating and recapturing benefits from projects that fail to meet their goals. … or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct … to determine if projects meet their goals or recapture benefits when they do not. Officials also do not obtain sales …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… not adopted written financial policies and procedures over cash receipts and disbursements and did not provide adequate … in safeguarding Company assets, such as policies for cash receipts and disbursements and fundraising … the claims approved for payment, including claims numbers and dollar amounts. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Town of Caledonia in Livingston County, and is governed by a five-member Board of Directors. The Department reported … and procedures for financial operations other than the by-laws, which were not adequate or consistently followed. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialOpinion 98-3
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Appointment to … to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town supervisor's business partner … or employee has an interest in any "contract" with his or her municipality if he or she receives a direct or indirect …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Oversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… Services (APS) providers have sufficient staffing and case management practices to implement APS requirements and … such as requiring providers to develop a PIP to address case management or staffing shortages, as required. While … and technical assistance, are necessary to improve case management. Develop basic standards or guidance for …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanState Police Bulletin No. SP-215
… Commissioned/Non-Commissioned Officers in Bargaining Unit 17. OSC will systematically process the increases for … employees in Bargaining Unit 07 and Bargaining Unit 17. Effective Dates The increases to Location Pay, … Employees in Bargaining Unit 07 and Bargaining Unit 17 who have a Payroll Status of Active, Leave With Pay or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-215-april-2021-increases-location-pay-supplemental-location-pay-andDiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… The loss of 44,400 construction jobs due to the COVID-19 pandemic in 2020 was the state’s … June, but even with pent-up demand for certain projects, jobs are still lagging behind the employment rebound in other … as why we must lead this recovery. We need the American Jobs Plan to get New Yorkers back to work, to build the next …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineOther Bulletin No. 48
… eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence due to a Workers’ Compensation Leave (Action/Reason code of Leave of Absence/WCL, WDL or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-48-april-2019-state-university-construction-fund-scf-civilDiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… through 2015, but slowed to 3.2 percent in FY 2016 and is expected to slow further, to less than 2 percent, in FY 2017. Non-property tax collections are expected to fall by 0.5 percent in FY 2017, the first decline … has been broad-based and has relied less on the securities industry than in the past. A more diversified economy helps …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsOpinion 92-48
… amendment of 6-l of the General Municipal Law by section 32 of chapter 413 of the Laws of 1991. General Municipal Law, … indebtedness issued to acquire the whole parcel. Section 32 of chapter 413 amended section 6-l(2) in several respects. … amendment of 6l of the General Municipal Law by section 32 of chapter 413 of the Laws of 1991 …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 93-1
… in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy (entitlement to salary fixed for clerk in the event of a vacancy) COUNTY TREASURER -- Deputy (entitlement to salary fixed for treasurer in the event of a vacancy) …
https://www.osc.ny.gov/legal-opinions/opinion-93-1