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State Comptroller DiNapoli Statement on New York City's November Budget Update
… made use of both agency vacancies and a reduction in funds for 3-K , which the Office of the State Comptroller has noted as potential areas for savings in recent reports . The PEG program is expected … billion in federal relief that has not yet been approved for managing the cost of sheltering and providing services to …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateComptroller DiNapoli Releases School Audits
… which included overestimated appropriations. The budgets for fiscal years 2011-12 and 2012-13 called for using a total of about $3.1 million in reserves and … have not implemented the district’s reserve fund policy for the funding and use of reserve funds. One reserve, the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Examples from GASB Statement 34 - Statement of Activities
… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesWestchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… Jr. announced the arrests of Annette Bigelow, 59, and Mary Nash, 58, for allegedly concealing their mother’s death … death, Annette Bigelow and her sister, Mary Nash, stole nearly $22,000 in pension payments from the … Attorney announced the arrests of Annette Bigelow 59 and Mary Nash 58 …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemChittenango Central School District – Audit Follow-Up (2023M-155-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Chittenango Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fSafety at Stations
… corporation subsidiary of MTA in 1970. SIR is responsible for the operation of a rapid transit railroad system on … of Way or other unit; Supporting documents required for all incidents including those where the incidents are … conclusion has been reached. Establish a formal timeline for the complete activation of the CAI system. …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsFinancial Management Practices
… watersheds. In addition, the District collects permit fees for access rights to the Great Sacandaga Lake and assesses fees to power companies for dam usage to generate electricity. Key Findings Revenue … by the Federal Energy Regulatory Commission (FERC) in 2007 for public safety reasons. The District has cut spending and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesDairy Inspections
… industry. Inspections performed by the Unit include farm, plant, bulk tank, pasteurization, and Certified Milk … control and safety such as delivery vehicle inspections, plant raw and pasteurized milk sampling, and butterfat …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsHate Crime Reporting
… this data to the Federal Bureau of Investigation (FBI) for its collection and publication. Hate crimes are … via e-mail. As of March 11, 2014, the Division had data for 2,601 hate crimes that occurred in New York State during … feasibility of amending the database program code to allow for reporting of multiple biases. Other Related Audit/Report …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingStreet and Sidewalk Cleanliness (Follow-Up)
… provides an overall rating by borough as well as citywide for the period covered. Operations’ Scorecard Ratings of … or “filthy” are based on inspectors’ drive-by inspections for a sample of blockfaces. Scorecard Ratings are published … Report, a document that contains performance metrics for all NYC agencies. Our initial report, issued on September …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followUse of Vendor-Supported Technology (Follow-Up)
… is a New York State public benefit corporation responsible for the oversight of public transportation in Erie and … availability of information. This includes requirements for ensuring systems are up to date and maintained at … those actions and plans were completed and find solutions for systems that remain unaddressed. Generally, NFTA …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followOversight of Industrial Hemp (Follow-Up)
… industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration … and Markets (Department), through its Division of Plant Industry, administers the Program. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followUser Access Controls Over Selected System Applications
… – information. Specifically: 352 user accounts for 113 users maintained unnecessary and inappropriate access … Further, in 12 of 27 instances, it took more than a month for access to be removed. Although Upstate has certain … laws, regulations, and policy requirements. Remove access for improper user accounts identified in our audit. …
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)
… Grievances ( 2017-S-2 ). About the Program The State Commission of Correction (Commission) is responsible for oversight of all 511 … facilities, and 446 county and local facilities. The Commission is charged with both the periodic inspection of …
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
… integrated system. CUNY Central Office is responsible for issuing various CUNY-wide policies in areas such as … its colleges with sufficient guidance and direction for addressing and maintaining compliance with PCI DSS … Implement the recommendations detailed during the audit for strengthening technical controls over cardholder data. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsState Agencies Bulletin No. 2357
… of Budget (DOB) approved an increase to Hazard Pay for M/C employees effective July 2025 who currently receive … has increased the systematically calculated hourly rates for Time Entry Earnings Code HZ5 to $1.00/hour and Earnings … a Next of Kin Affidavit has been previously submitted for a deceased employee’s payroll check, OSC will accept a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedDiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… changing world," DiNapoli said. "I applaud Senator Warren for drafting this vital legislation. If the SEC required the … with limited evidence that companies are preparing for climate change's impact. Time is short. No matter what … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureState Comptroller DiNapoli Releases School District Audits
… to reduce the district’s share of health insurance costs for new employees and retirees as of July 2018. Hoosic Valley … also found that seven employees were paid incorrectly for credit hours earned. Find out how your government money … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… and data. In addition, some district computers were used for personal activity, increasing the likelihood of the … to the Comptroller’s auditors or the board of education for review and approval. Sensitive information technology … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases Municipal Audits
… card to make 160 personal purchases totaling $12,938, for which the town incurred approximately $3,774 in interest … also found that town officials did not seek competition for eight professional service contracts totaling $384,400. … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-audits