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State Comptroller DiNapoli Statement on New York City's November Budget Update
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding the agreement announced today on New York City’s November Financial Plan. “The … and a reduction in funds for 3-K , which the Office of the State Comptroller has noted as potential areas for savings in …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateComptroller DiNapoli Releases School Audits
… which included overestimated appropriations. The budgets for fiscal years 2011-12 and 2012-13 called for using a total of about $3.1 million in reserves and … have not implemented the district’s reserve fund policy for the funding and use of reserve funds. One reserve, the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Examples from GASB Statement 34 - Statement of Activities
… 5,612,267 575,000 ----- (551,405) ----- (551,405) ----- Cemetery 735,866 212,496 ---- ----- (523,370) ----- (523,370) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesWestchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… City. The office employs more than 200 assistant district attorneys, criminal investigators and support staff. The …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemSafety at Stations
… Purpose To determine whether Staten Island Railway has taken appropriate steps to address … are operational and accessible to all. Background MTA Staten Island Railway (SIR) was created as a public benefit … for the operation of a rapid transit railroad system on Staten Island pursuant to a lease and operating agreement …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsFinancial Management Practices
… liquidated to cover significant liabilities resulting from litigation. Since September 2009, the District has had a … Continue to pursue acceptable outcomes in negotiations and litigation, in accordance with FERC’s Headwater Benefit …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesDairy Inspections
… Purpose To determine if the Department of Agriculture and Markets (Department) is adequately monitoring the inspection of dairy processing in New York State. The audit covered the period January 1, … To determine if the Department of Agriculture and Markets Department is …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsHate Crime Reporting
… Justice Services (Division) adequately monitors hate crime reporting and takes steps to ensure complete and accurate reporting. The audit covered the period January 1, 2010 … Division. When agencies do not report hate crimes during a reporting period, Division policy is to contact each …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingSelected Employee Travel Expenses
… through March 31, 2011. Of that amount, $6.3 million was for reimbursements to employees for travel expenses and direct payments to vendors. The other … travel expenses to Federal and State taxing authorities for the two calendar years 2010 and 2011. We have referred …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesStreet and Sidewalk Cleanliness (Follow-Up)
… Objective To assess the extent of implementation of the eight recommendations included in our initial audit … ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several data sources to … To assess the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followUse of Vendor-Supported Technology (Follow-Up)
… of Vendor-Supported Technology ( 2019-S-40 ). About the Program Niagara Frontier Transportation Authority (NFTA) is a … made in our initial audit report LongTerm Care Ombudsman Program Report 2018S48 …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followOversight of Industrial Hemp (Follow-Up)
… hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration of no more … of agriculture to grow or cultivate industrial hemp for research purposes. In response, Article 29 of New York’s … that, while the Program had rapidly expanded opportunities for industrial hemp production in the State, the Department …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followUser Access Controls Over Selected System Applications
… controls over select State University of New York Upstate Medical University (Upstate) system applications are … 8, 2019. About the Program Upstate, the only academic medical center in Central New York, consists of four … controls over select State University of New York Upstate Medical University Upstate system applications are effective …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… the Department of Corrections and Community Supervision (DOCCS), 11 Office of Children and Family Services facilities, … and unusual incidents regarding various aspects of DOCCS facilities operations, it had not analyzed and tracked …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followCompliance With Payment Card Industry Standards
… of payment must comply with the Data Security Standards (DSS) established by the PCI Security Standards Council. The PCI DSS is a set of technical and operational requirements … cardholder data. Entities that do not comply with PCI DSS may be subject to fines and penalties, as well as lose …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsState Agencies Bulletin No. 2357
… of Budget (DOB) approved an increase to Hazard Pay for M/C employees effective July 2025 who currently receive … has increased the systematically calculated hourly rates for Time Entry Earnings Code HZ5 to $1.00/hour and Earnings … a Next of Kin Affidavit has been previously submitted for a deceased employee’s payroll check, OSC will accept a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedTown of Henrietta – Financial Management and Purchasing (2013M-208)
… use. Review and update the Town’s code of ethics and cease doing business with the Board member’s business. Carefully …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… the period July 1, 2011, to June 30, 2012. Background The Syracuse Academy of Science Charter School is located in the City of Syracuse in Onondaga County. It is governed by a Board of … Syracuse Academy of Science Charter School Purchases from …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andTown of LeRay – Justice Court (S9-14-5)
… and remitted $7,542 to the Office of the State Comptroller Justice Court Fund (JCF); outstanding bail of $7,200, over … Town of LeRay Justice Court S9145 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Chittenango Central School District – Audit Follow-Up (2023M-155-F)
… of Review The purpose of our review was to assess the Chittenango Central School District’s (District) progress as … in implementing our recommendations in the audit report Chittenango Central School District – Information Technology … The purpose of our review was to assess the Chittenango Central School Districts District progress as of …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-f