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Controls Over Federally Funded Programs and Maximization of Federal Funding
… with children. The Division implements the WAP through a network of local organizations that provide weatherization … are necessary to meet program goals. The Division receives funding for the WAP from both the U.S. Department of Energy … federal awards as soon as possible and maximize federal funding. The Division was appropriated a total of $92,317,035 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Administration and Collection of … the Program The Real Estate Transfer Tax (RETT), enacted in 1968 under Tax Law Article 31 as a tax on the transfer of … or conveyances of New York real property or interests in real property when the consideration exceeds $500, at a …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Project Tracking Systems and … the years, ESD has primarily tracked its programs using an in-house project tracking system as well as desktop applications. In November 2016, ESD’s Board of Directors approved the …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… reached GHG agreements with HVAC company Carrier Global Corp., pizza maker Papa John’s International Inc., aluminum … American Electric Power, Eversource Energy, Carnival Corp., Domino's Pizza Inc. and steel-maker Cleveland-Cliffs, …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsState Comptroller DiNapoli Releases Municipal Audits
… of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38) COIDA did not adequately plan for the 2017 acquisition of the rail yards. The property was acquired based on a $6 million … industry that could take advantage of the property as a rail yard and be profitable. The board decided this was not …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1154
… Purpose To inform agency payroll officers of the usage of PayServ … module. PayServ will be sending an employee interface file to SFS on a weekly basis. The file contains basic employee … type that is designated as ‘Balance’ will be submitted to SFS on the file even though the employee may have multiple …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewideDivision of Housing and Community Renewal Bulletin No. DH-117
… Purpose The purpose of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing … contained in the 2016-2021 Agreements between the State of New York and the District Council 37 (DC-37), employees … Division of Housing and Community Renewal Bulletin No DH117 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outDiNapoli: State Tax Receipts Outpaced Projections Through December
… totaled $79.9 billion through the first three quarters of State Fiscal Year (SFY) 2024-25, $1.2 billion higher than estimates released in the Division of the Budget’s (DOB) Mid-Year Update to the Enacted Budget … are cause for concern. In addition, the direction of federal tax policy under the new administration could …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberOpinion 91-3
… in the opinion. SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, … town superintendent of highways to display a town decal and identification number …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-31
… or other provisions of law indicate that a different meaning or application was intended (see General Construction …
https://www.osc.ny.gov/legal-opinions/opinion-90-31DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… targeted investments in renewable energy sources, such as solar, wind, battery energy storage systems and energy …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesState Comptroller DiNapoli Statement on the Federal Government Shutdown
… released the following statement today on the shutdown of the federal government: "A federal government shutdown has … released the following statement today on the shutdown of the federal government …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownOtisco Fire District – Audit Follow-Up (2016M-415-F)
… not implemented, and one recommendation was not applicable for the period that we reviewed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fFairport Central School District - Payroll and Employee Benefits (2023-118)
… retired prior to the end of the school year, a requirement for this incentive. Key Recommendations Consult with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Lewiston-Porter Central School District - Payroll (2018M-246)
… employees’ salaries were accurately paid. However, Time sheets were not always approved. Overtime was not … credit hours earned. Key Recommendations Ensure that time sheets, including overtime hours, are properly approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Town of Queensbury - Information Technology (2018M-224)
… officials have not: Implemented comprehensive procedures for managing, limiting, securing and monitoring user access. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Town of Queensbury - Water System Cybersecurity (2018M-268)
… limiting, securing and monitoring user access. Water plant personnel have not been provided with job-specific … Provide cybersecurity awareness training to Water plant employees. Prohibit the public disclosure of sensitive …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Portville Central School District - Cafeteria Collections (2018M-244)
Determine whether cafeteria collections were properly collected recorded and deposited
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Town of Bovina - Records and Reports (2019M-200)
… [read complete report - pdf] Audit Objective Determine whether the Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate or timely accounting records and reports. …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Town of Moriah - Cash Management (2019M-169)
… interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a … Town officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169