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Financial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial management … Background The District regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess … To determine if the Hudson RiverBlack River Regulating Districts District financial management …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesHate Crime Reporting
… incident(s), bias motivation, and both victim and offender demographics. The Division submits this data to the Federal …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingSelected Employee Travel Expenses
… focused their audit efforts on the highest-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year period, as well as … assignment to a New York City work location resulted in travel costs exceeding $100,000. In total, we examined …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesStreet and Sidewalk Cleanliness (Follow-Up)
… (Report 2019-N-1 ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several data sources to monitor the cleanliness of NYC’s streets and sidewalks, including: Scorecard Ratings created by the NYC Mayor’s Office of Operations (Operations); NYC311 service requests …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followUse of Vendor-Supported Technology (Follow-Up)
… and Niagara counties, including the NFTA Metro Bus and Rail System, the Buffalo-Niagara International Airport, and Niagara Falls International Airport. NFTA has approximately 1,500 …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followOversight of Industrial Hemp (Follow-Up)
… of implementation of the three recommendations included in our initial audit report Oversight of Industrial Hemp … the Program Industrial hemp is an expanding commodity in the United States, as both the stalk and seed can be used … Agricultural Act of 2014 was signed into federal law and, in part, authorized institutions of higher education and …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followUser Access Controls Over Selected System Applications
… the Program Upstate, the only academic medical center in Central New York, consists of four colleges, a research … and inappropriate access to applications due to a change in the users’ status (e.g., employment separation, death). 61 … to new jobs that did not require that access. Further, in 12 of 27 instances, it took more than a month for access …
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)
… of implementation of the five recommendations included in our initial report, Facility Oversight and Timeliness of … patterns or trends, such as a significant increase in complaints at a specific facility or system-wide, in a timely manner. In addition, the Commission could improve …
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
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) … To determine whether the City University of New York has provided sufficient guidance to the CUNY colleges …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsState Agencies Bulletin No. 2357
… Time Entry Earnings Code HZ5 to $1.00/hour and Earnings Codes HZ6 to $1.50/hour. Agency Actions: Agencies should … page or the Time Entry Interface (NPAY502) using Earnings Codes HZ5 and HZ6 as applicable. Undeliverable Checks: When 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)
… financial management and internal controls over purchasing for the period January 1, 2011 through March 29, 2013. … Budgeted appropriations totaled approximately $17 million for 2012. Key Findings The Board and Town officials have not … to help ensure that the Supervisor properly accounted for all financial activity and adequately segregated …
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)
… 2010, to December 31, 2012, and the student enrollment and billing processes for the period July 1, 2011, to June 30, … all student information is recorded accurately prior to billing their school districts, and does not verify the … vendor and reselling them at a markup. Review the final billing reconciliation and compare the listings to the …
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)
… Court operated with three Justices – George Mead (retired June 2013), John Hallett and Larry Covell (who started July … in fines, surcharges and fees from January 1, 2012 through June 30, 2013. Key Findings The Court has not properly … Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that tickets are …
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 our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in … recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), … of our review was to assess the Chittenango Central School Districts District progress as of October 2025 in …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… returned an estimated -3.85%. “The recent volatility in the markets and concerns over the state of the economy … As of Sept. 30, the Fund had 42.33% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.62%), private equity …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterDiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Local government sales tax collections in New York state totaled $5.7 billion in the second quarter of 2023 (April-June), an increase of … Thomas P. DiNapoli. Collections were more robust in the first quarter of 2023, growing 7.1%. “Growth in local … Local government sales tax collections in New York state totaled $57 billion in the second quarter …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an … million from 2023, according to a report released today by State Comptroller Thomas P. DiNapoli. This was the slowest … sales tax growth of 2.8% in 2024 outpaced the rest of the state (0.6%) for the third consecutive year. Growth in the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024State Agencies Bulletin No. 1948
… The list is sorted by Department ID, then by employee name in alphabetical order. This list is in place of the NHRP709 Mass Salary Exception Report. This is … NYS Position Number) is equal to 600 and a value exists in both the Equated to Grade field and the Approved Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1948-october-2021-increase-25-year-longevity-step-arbitration-eligible-bu01DiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… The number of office workers in New York City reached a record of 1.5 million in 2016 with … released today by State Comptroller Thomas P. DiNapoli. "New York City's office properties are an important part of … said. "Demand has been strong. Millions of square feet of new office space has been developed, and millions more are in …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionOpinion 90-46
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of … paid to the State within the previous three years. This is in reply to your inquiry of July 10, 1990 concerning a refund … 1989. Section 8 of the State Finance Law provides, in part: The Comptroller shall: * * * 15. Except where …
https://www.osc.ny.gov/legal-opinions/opinion-90-46