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Infrastructure Inspection and Maintenance (Follow-Up)
… in our initial audit report, Infrastructure Inspection and Maintenance (2014-S-45). Background Our initial audit report, … and whether inspection results were considered when maintenance activities were prioritized. The audit report … the Corporation's process for determining inspection and maintenance priorities lacked clarity and funding shortages …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… as of January 10, 2013, of the 57 recommendations included in our series of 15 audits conducted in 2008. These audits assessed compliance with Executive … Key Findings Each of the 15 State entities made progress in correcting the problems we originally identified, but more …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationOn-Time Performance
… where customers can connect with the Staten Island Ferry (Ferry) to Manhattan. SIR trains run 24 hours a day, seven days a week. Organizationally, SIR reports to MTA-New York City Transit’s Department of Subways (Subways). SIR …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceNew NY Broadband Program
… satellite technology. Satellite service offers a maximum download speed of 25 megabits per second (Mbps), making it a … broadband availability. (The FCC only requires the minimum download speed of 25 Mbps to consider a census block served.) …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programPurchasing and Procurement Practices (Follow-Up)
… (Report 2020-S-67 ). About the Program The New York Racing Association, Inc. (NYRA) is a not-for-profit … at commercially reasonable levels and in accord with racing and wagering industry standards. Because NYRA operates its racing operations at a deficit, it is imperative that its …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango Valley Central School District’s (District) progress, as of November 2025, … The purpose of our review was to assess the Chenango Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… Local sales tax collections in New York state totaled more than $5.5 billion in the second quarter of … quarter last year, according to a new report issued by State Comptroller Thomas P. DiNapoli. April and May … strong in New York City, while growth in the rest of the state slowed. The city’s collections increased by 24.9%, from …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022State Agencies Bulletin No. 1598
… an employee is Rehired after Retiring and is receiving a pension or annuity from a retirement plan provider, the … employee is Rehired after Retiring and is NOT receiving a pension or annuity from a retirement plan provider and/or did … incentive. Verify the employee is not receiving a pension or annuity from their retirement plan provider. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireState Comptroller DiNapoli Releases Municipal Audits
… potentially face shortfalls based on revenue estimates for sales and use tax. Town of Palermo – Procurement and Fuel … when procuring goods and services or properly account for and monitor diesel and gasoline fuel. Town officials … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … experienced stronger growth in the first half of 2025, future revenues may become less predictable as local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearOpinion 90-8
… performance ( Stisser v New York Cent. & H. R. R. Co ., 32 App Div 98, 52 NYS 861, mot den, 35 App Div 625, 55 NYS 1149; see also Huttlinger v Royal Dutch West India Mail , 180 App Div 114, 167 NYS 158; Seventy-Eighth St. & Broadway Co . …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 91-26
… CONFLICTS OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board … public library engaged a firm in 1988 to prepare plans and designs for the construction of a new library building. You have …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 92-3
… certain business entities (General Municipal law, §800[3][b]-[d]). For this purpose, a "contract" includes any express or … contract, or authorize or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint …
https://www.osc.ny.gov/legal-opinions/opinion-92-3DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… Comptroller Thomas P. DiNapoli. The audit examined DHS’ assessment and placement of clients and found that far too … DiNapoli’s audit found issues with DHS’s complex assessment process: Reliance on self-reporting of mental … not utilize all data available, and clients’ self-reported answers do not always reveal the true situation. As a result, …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthOpinion 91-25
… this inquiry, we assume that the salary for a firefighter's grade or title is structured so as to consist of a minimum … of duty the full amount of his or her regular salary or wages until the disability ceases. Section 207-a(2), as added … have declined to construe section 207-a(1) as establishing one category of benefits payable to disabled firefighters who …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Comptroller DiNapoli Releases School Audits
… audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central … or approve claims totaling $1.9 million. Eastport-South Manor Central School District – Financial Software User … audits of the Academy Charter School EastportSouth Manor Central School District and the Liverpool Central …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas … The estimated value of the New York State Common Retirement Fund Fund was $2914 billion at the …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The account code together …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… and mortgages (21.53%), private equity (14.61%), real estate and real assets (13.39%) and credit, absolute return …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial … . A member with a DRO can choose a PLS option. If the DRO addresses the PLS, NYSLRS will review the terms of the DRO … NYSLRS will contact the member and the ex-spouse and give them 45 days to return to court and serve NYSLRS with an …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirement