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DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… for a total of $1.3 billion, while the number of overtime hours increased by 7.8%, or 1.8 million hours higher than the previous year, according to the annual … employees, and agencies need to ensure the use of overtime hours is justified and services are delivered safely and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… Authority (AIDA) Board and officials properly approve and monitor projects? Audit Period January 1, 2023 – February 3, … The Board and AIDA officials did not properly approve and monitor projects. The Board and AIDA officials did not review … documentation for project approval or properly monitor the 16 active projects. AIDA officials did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalOpinion 90-36
… recognize that the fact that a financial practice may be a custom in the commercial world does not necessarily mean that …
https://www.osc.ny.gov/legal-opinions/opinion-90-36New York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… economic recovery and sound fiscal management will play in enabling long-term budget balance for the city. Fueled by … personal income taxes ($14.9 billion) and corporate taxes in FY 2021, in addition to federal aid, the adopted budget takes … economic recovery and sound fiscal management will play in enabling longterm budget balance for the city …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetDiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… of the Comptroller of the State of New York on March 18, 2025, as set forth in the Notice of Sale published in The … dated as of the date of delivery, expected to be March 26, 2025. The State of New York reserves its right to change, …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsUpstate Transportation Authorities Suffer Revenue Plunge
… and air travel, and CDTA administers bicycle and scooter rentals. Ridership totaled more than 65 million across all …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeState Agencies Bulletin No. 1587
… and Local (if applicable) taxes. Note : If the NRA is a resident of one of the five boroughs in New York City or the … Elements Special Withholding Tax Status: Select “Non-resident Alien. Tax Marital Status: "Single" Withholding … IRS Publication 519 for guidance). Under Tax Treaty/Non-Resident Data Delete the “Eligible Income Code” Change Treaty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsMonitoring and Administration of Public Protection Grant Programs
… Objective To determine whether the Division of Criminal Justice … and monitoring selected public protection grant programs to ensure expenses are allowable under the related contracts. … contracts that were active during the period July 1, 2016 to June 30, 2019, SNUG ("guns" spelled backwards) contracts …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsOpinion 94-17
… or statutory amendments that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services … may be relevied with the next annual real property tax in accordance with the procedures prescribed in General Municipal Law, §120-cc. You ask whether a city …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Greenville Central School District – Information Technology (2021M-156)
… and employee accounts. Sensitive information technology (IT) control weaknesses were communicated confidentially to … Ensure the acceptable use policy clearly states what is acceptable for District computer use, is updated to include District employees and is regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156XI.2.A Thresholds – XI. Procurement and Contract Management
… (OSC) approval thresholds (State Finance Law § 112 and Education Law § 355, § 373, § 6218 and § 6275) and agency discretionary buying thresholds (State Finance Law … of the State Comptrollers OSC prior approval thresholds and agency discretionary buying thresholds State Finance Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsShoreham-Wading River Central School District – Capital Assets (2025M-23)
… life of more than one year. It can include everything from furniture, computer equipment, vehicles and machinery to … must be prepared and provided to our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Newburgh. MIM provides preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualOpinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of contract) GENERAL … in the contract between the town and the engineering firm with which the town contracts when the board member …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Utilization of the Arch Street Yard and Shop Facility
… completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of ESA; and whether the Facility is maintained and secured … from May 3, 2002 to May 23, 2017. Background As part of the MTA’s mammoth ESA project, it constructed the new …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityArchived: Legislative Session 2019–2020
… (LDCs) – Signed into law on December 20, 2019 as Chapter 710 of the Laws of 2019 – A.7476 (Magnarelli) / S.5445 …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020The 80/20 Housing Program (Follow-Up)
… of the recommendation in our initial audit report The 8020 Housing Program 2015S83 …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followOpinion 97-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of 1994. 2 Because of the conclusion reached herein, we need not address whether competitive bidding would be …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Train On-Time Performance (Follow-up)
… On-Time Performance (OTP) was well below the goal of 91.9 percent. For 2013, weekday OTP averaged 80.5 percent and …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followGarrison Union Free School District – Information Technology (2023M-127)
… physical controls and maintained inventory records for information technology (IT) equipment, and developed an … controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. In … listing. Key Recommendations Develop written procedures for managing network user account access that includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127