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Internal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations … military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followWall Street Profits Up in 2016
… were driven by cost-cutting and lower noncompensation expenses, which include the cost of legal settlements. The … was the second consecutive annual decline. Noncompensation expenses, which include legal settlements, declined by nearly …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016Oversight of Chronic Absenteeism (2017-S-52)
To determine if the New York State Education Department has taken actions to address chronic absenteeism within New York school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s52.pdfOversight of Chronic Absenteeism (2017-S-52) 90-Day Response
To determine if the New York State Education Department has taken actions to address chronic absenteeism within New York school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s52-response.pdfOpinion 90-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … are not members of a collective bargaining unit. Both New York State law (General Municipal Law, §90; Civil Service …
https://www.osc.ny.gov/legal-opinions/opinion-90-11DiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… Despite recent market volatility, strong investor interest in the state’s full-faith-and credit GO bonds resulted in favorable interest rates and produced savings for state … from federal proposals to eliminate the subsidy on Build America Bonds, increasing the total savings to $19.2 million, …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsDiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … (2013M-218) Auditors found numerous weaknesses in controls over payroll processing and the maintenance of time … County) The board did not establish or implement adequate internal controls to properly oversee the district’s …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." City of … to complete its audits for the last two years. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Western New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and federal resources that is not under the control of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Audit of the Tuition Assistance Program at New York Career Institute
… Purpose To determine whether New York Career Institute complied with the Education Law and the … Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteState Agencies Bulletin No. 921
… District (MCTD). The MCTD is comprised of the counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, Richmond … Commuter Transportation District (MCTD). The Bureau of State Payroll Services is responsible for administering this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxState Agencies Bulletin No. 1911
… staffing designation roles designated by the Department of Health (DOH), and agreed to by employees prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortState Police Bulletin No. SP-156
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2014 State … implemented the 2007-2011 Agreement between the State of New York and the New York State Police Investigators Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-156-2014-state-police-expertise-payDiNapoli Releases Profile of State's Economic Development Agency
… for many of its 168 subsidiaries and limited public reporting on results of the economic development initiatives … year ending on March 31, 2014, an increase of 20 percent over FY 2013. Most of the agency’s debt total is considered “backdoor borrowing,”which …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-releases-profile-states-economic-development-agencyXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… for Agencies to understand: The distinction between a tax home and an official station; The tax consequences of … the employee, such as meals, lodging (where not charged to a State travel card), parking and tolls, as well as mileage … There is an exception for certain “field” employees who do not have a regular work location and whose official …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationState Agencies Bulletin No. 1014
… Purpose To inform agencies of new functionality in PayServ that allows for the selection of … at a rate of 30% for these employees can compromise New York State’s ability to file tax information electronically with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsState Comptroller DiNapoli Releases Audits
… they earned exceeded the SSP income eligibility limits. As a result of the findings, OTDA determined the daily file …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … not complete an annual audit of the treasurer’s books and records. Village of Tivoli – Procurement (Dutchess County) …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … oversight of financial activities, but improvements can be made. Specifically, monthly reports provided by the … visit http://www.openbooknewyork.com . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0City of Mechanicville – Records and Reports (2012M-162)
… these services mainly through real property taxes, State aid, and fees charged to residents. Key Findings Due to the poor condition of the City’s financial records and reports, City officials were unable to determine …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162