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2017-2018 Annual Report on Audits of State Agencies and Public Authorities
This annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller (OSC) from October 1, 2017 through September 30, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-17-18.pdf2018-2019 Annual Report on Audits of State Agencies and Public Authorities
This annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller (OSC) from October 1, 2018 through September 30, 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-18-19.pdf2019-2020 Annual Report on Audits of State Agencies and Public Authorities
This annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller (OSC) from October 1, 2019 through September 30, 2020.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-19-20.pdfPublic Authority Debt Structure and New York's Future Generations, September 2010
New York State’s public authorities are permitted to structure bond issues with the payment of principal heavily weighted to the end of the repayment schedule.
https://www.osc.ny.gov/files/reports/special-topics/pdf/pa-debt-struct-092710.pdfPublic Authorities by the Numbers: Capital District Transportation Authority, June 2016
This report summarizes the revenues, expenditures, employment and certain other key data of the Capital District Transportation Authority (CDTA).
https://www.osc.ny.gov/files/reports/special-topics/pdf/CDTA-by-the-numbers-2016.pdfOversight of Public Water Systems (Follow-Up) (2019-F-34) 30-Day Response
To determine whether the Department was providing effective oversight of the State’s PWSs to ensure water was suitable for people to drink.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f34-response.pdfNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… partnership to protect public funds and the Medicaid system." Hoovler said, “This investigation uncovered broad …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfOpinion 88-17
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether … of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St Comp, … the following questions: (1) Does the opinion expressed in 34 Opns St Comp, 1978, p 154, with regard to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-17XII.5.I Prompt Payment Interest – XII. Expenditures
… Prompt Payment Interest Eligibility. The calculation of Prompt Payment Interest. For additional information on … XIV, Section 13.A – Prompt Payment Interest Overview of this Guide. Prompt Payment Interest Eligibility SECTION … domain procedure law. where OSC offsets all or part of the payment due. vendors receive as pass-through state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestDiNapoli: Small Businesses Generate $950 Billion in New York
… 3.9 million jobs and generating more than $950 billion in annual revenues, according to a report released today by … private-sector employment and provide almost $190 billion in annual payrolls. These businesses are critical to New York’s economy and integral to the fabric of life in the Empire State.” The U.S. Small Business Administration …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkElmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Library’s financial operations for the period July 1, …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Executive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… Purpose To assess the extent of implementation, as of January 10, 2013, of the 57 recommendations included in our series of 15 audits … To assess the extent of implementation as of January 10 2013 of the 57 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationAbout an Employer’s Role – What Every Employer Should Know
… about your employees throughout their employment. One of the most important responsibilities you have as a … participating employer is ensuring every employee is aware of the opportunity to join NYSLRS. By law, employers must notify new employees in writing of their right to join NYSLRS when they begin employment. …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleHudson Housing Authority – Information Technology (2019M-224)
… sign acknowledgement forms to help ensure they are aware of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… July 2022 PDF Version The Metropolitan Transportation Authority (MTA) is the largest transit system in the nation, providing nearly 40 percent of the nation’s … Ridership and farebox revenue at the MTA were particularly hard hit relative to other transit agencies both due to the severe impact of the pandemic on New York City regional …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was … Board spent $8,500 for travel that may not have been for official Library business. The Board did not implement …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Opinion 88-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in which the city is located. The question arises because of the potential savings to the housing authority by virtue …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Selected Management and Operations Practices (Follow-Up)
… Purpose To determine the extent of implementation of the 12 recommendations included in our initial report, … ( 2015-S-20 ). Background On April 14, 2011, the Governor of New York signed into law the ReCharge New York (RNY) power … To determine the extent of implementation of the 12 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followState Agencies Bulletin No. 872
… Purpose To inform agencies of the new process for checking the Retirement Plan checkbox in Box 13 of the Form W-2 Wage and Tax Statement. Background In … for Form W-2, the Retirement Plan checkbox in Box 13 of the Form W-2 must be checked for all employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2