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Capital Asset Management
… inventory data, BCA conducts periodic physical inventory site visits (site visits) to State agencies. New York State has a … not established adequate policies and procedures for its site visit process, as our site visits to 17 sites (at 12 …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementPayroll Improvement Project Bulletin No. PIP-017
… how to complete transactions, or who need assistance with PS Queries that have been renamed how to get help immediately … to PayServ 9.2. Affected Employees All agency PayServ and PS Query users are affected. Background The Office of the … that are reported to OSC must include the items below: Online PayServ Issues the name and user ID for user(s) who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92Title I Grants to Local Educational Agencies – Federal Funding and New York
… of the federal Department of Education; however, the full dismantling of the Department will require congressional …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… as data breaches can lead to identify theft and loss of confidence in a school’s ability to safeguard sensitive … a robust cybersecurity measure fosters a culture of security awareness among staff and students. Continuous … often caused by human error. By prioritizing the security of IT assets, schools can protect sensitive information, …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mUnified Court System Bulletin No. UCS-137
… Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 456 . Checks issued to eligible … ). For recipients of a previously deceased employee's payroll checks where a Next of Kin Affidavit and Report of … in the calculation of overtime and is pensionable. Payroll Register and Employee's Paycheck/Advice The Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentState Comptroller DiNapoli Releases State Audits
… Treatment program contracts to ensure provider claims do not include state reimbursement for depreciation expenses. …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsVillage of Herkimer – Payroll (2025M-37)
… Village officials paid salaries and wages as authorized, but did not maintain adequate employee time records or ensure … Furthermore, employees were paid for overtime that, in some instances, was not adequately documented or … Village officials paid salaries and wages as authorized but did not maintain adequate employee time records or ensure …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21State Comptroller DiNapoli Releases Municipal Audits
… former supervisor was sentenced in February 2024 . He paid full restitution of nearly $11,000 and was barred from … clerk pleaded guilty to attempted petit larceny and paid full restitution. Village of Horseheads – Collections Village …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… according to annual estimates released today by New York State Comptroller Thomas P. DiNapoli. The estimated bonuses … securities industry accounted for 18% ($14.9 billion) of state tax collections in state fiscal year (SFY) 2021 and 7% ($4.7 billion) of city …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordState Comptroller DiNapoli Releases Municipal & School Audits
… have been identified and corrected. City of Newburgh – Budget Review (Orange County) The city’s use of approximately … are not realized. The city has budgeted $23.9 million for personnel services in the general fund. However, the city’s … a budgeting technique used by the city to account for open personnel positions, which may not be prudent, as it leaves …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… totaling approximately $500,000 within 24 hours of the date collected or deposit fees totaling approximately $3,000 …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1032
To explain OSCs automatic processing of the increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… New York City increased its expectations for its surplus in fiscal year (FY) 2025 to $2.34 billion, largely as a result of stronger tax revenue projections and a … New York City increased its expectations for its surplus in fiscal year FY 2025 to $234 billion largely as a result of stronger tax revenue …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… reached their decisions, leaving auditors without a way to assess the committee’s conclusions. Auditors found …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… Note: Figures are as projected in January 2025 Source: NYS Division of the Budget, FY 2026 NYS Executive Budget … is the Temporary Assistance for Needy Families block grant, which was $2.4 billion in FFY 2024, and supports … for school children. Additional large grants include Pell Grant Awards for students in higher education, Title I grants …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsClaims for Deceased Owners and Estates
… belonging to a deceased owner, you need to provide: proof of ownership of the funds by the deceased individual, proof … Less than $50,000 of personal property, no real property. Voluntary Administrator Certificate of Voluntary … property and/or any real property; no will. Administrator Letters of Administration More than $50,000 of personal …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesDiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… and oversight put residents, families and staff in harm’s way. I urge OPWDD to implement our recommendations before the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… of Homeland Security and Emergency Services (DHSES) can do more to protect the state’s water systems from attacks … about risks identified by VAs. Attacks on water systems can cause widespread illness and casualties, impacting public … Division of Homeland Security and Emergency Services DHSES can do more to protect the states water systems from attacks …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersDiNapoli: Upstate Bus Services Needs Better On-Time Performance
… Thomas P. DiNapoli analyzed on-time performance of the four major upstate New York transportation authorities … Genessee Regional Transportation Authority’s (RGRTA) to 80% for the Capital District Transportation Authority (CDTA). … shortfalls. CDTA closed a $2.7 million budget deficit in 2025 through service cuts and reduced frequency on certain …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performance