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DiNapoli Releases October State Cash Report
… personal income tax receipts, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. However, tax collections of $4.7 billion in October were 13.8 percent higher than those of October … are easily accessible on his transparency website called Open Book New York ( www.openbooknewyork.com ). … State tax …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportComptroller DiNapoli Releases School Audits
… District , and the Piseco Central School District . “In an era of limited resources and increased accountability, … alternate work schedules to reduce the need for overtime. In addition, officials did not provide the payroll clerk with … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsXIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW New York State reimburses employees for overnight lodging and meals based on an allowance … established by the General Service Administration (GSA) for travel within the continental US (CONUS) and by the Department of State for travel outside the continental US (OCONUS). By adhering …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesDiNapoli: New York City's Budget Benefits From Strong Economic Growth
… New York City’s budget is balanced for fiscal year (FY) 2016 … hold down the growth in health insurance costs. The city reports that it achieved health insurance savings of $400 …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… York State Comptroller Thomas P. DiNapoli. “New York is in the midst of a housing crisis and Homes and Community … the Coronavirus Aid, Relief, and Economic Security Act (CARES) for the HCV. HCR also used about $47.2 million in CARES funding to administer the COVID Rent Relief Program. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisStreet Construction-Related Permits
… permits are required for excavations or other work on a city street or sidewalk that may cause damage to or … construction activity stipulations for the work performed on the streets to mitigate disruptions to City businesses, … or reconstructed. Permit requests to perform work on protected streets are subject to additional review and, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… and employee misconduct. Auditors looked at 62 of 6,916 incidents that occurred from October 2018 to April 2023 and found 15, or nearly one-in-four, were reported anywhere from one to … sampled, a majority were chronically absent ranging from 11% to 51% of the time. Only 31% of youth eligible for …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthComptroller DiNapoli Releases School Audits
… District and the South Seneca Central School District . “In an era of limited resources and increased accountability, … 2014-15 fiscal year before making approximately $523,400 in budget transfers to correct 72 appropriation accounts that … – Financial Management (Cattaraugus County) Delays in billing and collecting tuition negatively impact the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Retirement Contribution Borrowing Limits
… 303 of the Laws of 2017 – A.8093 (Abbate) / S.6391 (Golden) – Establishes a cap on the amount that certain Tier 6 members of the New York State and Local Retirement System may borrow against …
https://www.osc.ny.gov/legislation/retirement-contribution-borrowing-limitsEarnings – Enhanced Reporting
… Certain types of member earnings may or may not be pensionable and there may be …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earningsEmployer's Guide
… work done, including resources from the Employer’s Guide, on the Employer homepage . Bookmark the Employer homepage so …
https://www.osc.ny.gov/retirement/employers/employers-guidePeconic Bay Community Preservation Fund (2023-MR-1)
… report – pdf] We also issued five individual reports to the following Towns: East Hampton , Riverhead , Shelter … . Audit Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… than 2,800 community water systems. DOH is responsible for ensuring that New York’s water supply is suitable to … to submit a Water Supply Emergency Plan (plan) to DOH for review at least once every five years. The plans include … in 2021, and New York’s water systems have been targets for hackers. In 2013, for example, a water dam in Rye, NY was …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersOpinion 95-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … within the school district (see Real Property Tax Law, §1308), as assessed on the appropriate city, town and county … Education Law, §255[1]; Real Property Tax Law, §§1306, 1308), it is our opinion that the school authorities are the …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Reporting Member Contributions – Enhanced Reporting
… file upload process using transaction 3, or through manual reporting . Member contributions are calculated on each … 2013 and is not retroactive.) If you have questions about reporting contributions, use our help desk form (select “Monthly Employer Reporting” from the dropdown). Rev. 10/23 … Member …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsFinancial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action.
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-110823.pdfControls Over Tablet and Kiosk Usage by Incarcerated Individuals (2022-S-8
To determine whether the Department of Corrections and Community Supervision provides sufficient oversight to ensure that the independent network, kiosks, and tablets used by Incarcerated individuals are secure, and whether secure messaging accessed by these Individuals complies with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s8.pdfNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29)
To determine whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29.pdfEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… renewable energy and recreational facilities).In return for financial assistance, many project owner occupants, or … preparation of a written cost-benefit analysis (CBA), as required by New York State General Municipal Law (GML). Of …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on programs geared to support senior citizens, even during … publicly financed care. Programs are administered at the county level through a network of 59 Area Agencies on Aging …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniors