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Enterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2022
The Office of the New York State Comptroller continues to make progress in several areas towards identifying and applying data analytics to enhance efforts to identify and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2022.pdfEfforts to Collect Delinquent Taxes (2019-S-61)
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61.pdfInternal Controls for Billed Receivables and User Charges Webinar Presentation
Please join us as we discuss internal control framework for billed receivables and user charges, and go through the elements of a control environment to help ensure these activities are appropriate and safeguarded.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-billed-receivables-and-user-charges-08-18-2021.pdfResponse Planning for Unexpected Events (2019-S-55)
To determine whether it has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55.pdfMTA 2025-2029 Capital Program Scenarios
By statute, the Metropolitan Transportation Authority’s (MTA) is required to submit its 2025-2029 capital program to the State Capital Program Review Board (CPRB) by October 1, 2024 to begin the process of adoption.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2025.pdfOpinion 92-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … , 46 NY2d 52, 412 NYS2d 821; Roosevelt Hospital v Mayor 84 NY 108; Church of Christ the King v City of Yonkers , 115 … 900; see also New York University v American Book Co. 197 NY 294; Silkman v Water Commissioners of Yonkers , 152 NY …
https://www.osc.ny.gov/legal-opinions/opinion-92-18DiNapoli Releases Mid-Year State Cash Report and Review
… from financial settlements through September, according to the state monthly cash report and a mid-year report on … the fiscal year, New York’s cash position continues to improve,” DiNapoli said. “Tax collections are outpacing … website called Open Book New York ( www.openbooknewyork.com ). … State tax collections of $342 billion through the …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewOpinion 91-9
… Law (L 1914, ch 444, §115), establishing a strong mayor form of government. Pursuant to SCCL, §75, the board of …
https://www.osc.ny.gov/legal-opinions/opinion-91-9DiNapoli Releases October State Cash Report
… is strong,” DiNapoli said. “Still, it’s important to keep in mind that economic conditions and the revenue outlook may … Nov. 5) and nearly $1.7 billion over initial projections from the Enacted Budget. Other findings from the October cash report include: Personal income tax …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportDiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force
… New York City lags behind the rest of the state and nation in regaining the jobs lost from the onset of the pandemic in March and April 2020, according to an analysis on the … the shock of the pandemic shutting down many businesses in early 2020, and it has not fully regained these jobs,” …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-forceCompliance With Executive Order 95 (Open Data)
… business functions, and there are no processes to identify new publishable data to post on Open Data (most recent data …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/compliance-executive-order-95-open-dataDiNapoli Releases April State Cash Report
… State tax collections totaled $7.1 billion in the first month of the new fiscal year, a decline of $1.1 … in personal income tax (PIT) collections, according to the state cash report issued today by State Comptroller … projections released in February," DiNapoli said. "It’s not clear whether this is the result of underlying economic …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportState Agencies Bulletin No. 2133
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the possible impact to paychecks if the NYS budget or an extender bill is not passed by 12 p.m. on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2133-paycheck-distribution-april-26-2023-administration-cycle-paychecksState Agencies Bulletin No. 2130
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the possible impact to paychecks if the NYS budget or an extender bill is not passed by 12 p.m. on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2130-paycheck-distribution-april-20-2023-institution-cycle-paychecksDiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… a similar annual employment growth trajectory in this case, the city would reach pre-pandemic levels of employment …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidDiNapoli: Local Sales Tax Collections Increase by 3.6% in Third Quarter Over Last Year
… third quarter of 2023. Norwich had the strongest growth at 35.9%, while Auburn had the biggest decline at -6.5%. Gas Collections Slightly Up: Despite gas prices …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-local-sales-tax-collections-increase-3-point-6-percent-third-quarter-over-last-yearDiNapoli: MTA Budget Gaps Return
… After a brief period of financial stability secured by an infusion of state funds last year, the Metropolitan Transportation … pass. “A year ago, the MTA was looking forward to a period of solid fiscal health, but its financial condition has …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnDeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 38 of the 180 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … the 410 (33 percent) water outlets we identified at select areas, that students, staff and the public may have access to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 98 of the 303 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2