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State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … The overtime appropriations in the proposed 2025 budget were reasonable. City officials followed previous …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… companies to the list of 22 that the Fund divested from in 2020. “A low-carbon economy is already becoming a reality and … ultimately transition the Fund’s investment portfolio to net zero greenhouse gas emissions by 2040 . Review of Shale … sustainable investment opportunities for the Fund. In 2019, DiNapoli released a Climate Action Plan , a …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasLeading the Way on Climate Investment
… Climate change poses risks to the economy, financial markets, and the … policy advocacy and, as a last resort, divestment. Because of his efforts, DiNapoli has been recognized as a global … Action Plan that lays out a path for the Fund to further address climate risk in its portfolio. Key components of the …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … $21,200. The village has also underestimated health insurance payments for at least the last two fiscal years. The budget includes a $75,000 general fund contingency, which is less than 1% of the village’s …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsExcessive Premium Payments for Dual-Eligible Recipients in Mainstream Managed Care and Health and Recovery Plans (2023-F-39) (Response)
To assess the extent of implementation of the four recommendations included in our initial audit report, Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39-response.pdf2020-2021 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2020 through September 30, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-20-21.pdf2021-2022 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2021 through September 30, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/annual-report-on-audits-2021-2022.pdfOpinion 91-40
… This opinion represents the views of the Office of the State Comptroller at the time … MILITARY LAW, §242(5): (1) A municipal officer or employee is entitled to compensation for time spent on ordered … any applicable collective bargaining agreement. You ask to what extent a city employee is entitled to paid leave if the …
https://www.osc.ny.gov/legal-opinions/opinion-91-40State Agencies Bulletin No. 1852.1
… COVID-19 pandemic, IRS (Internal Revenue Service) Notice 2021-07 provides temporary relief for employers and … method for the designated part of the year by February 25, 2021. Cost of any Charges Incurred During Personal Usage … Value of Personal Use (AC 3173) to OSC before January 4, 2021. Form AC3173, approved by OSC, is the only acceptable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… 3.4%, and more people move to the area from 2011 to 2021. According to most economic indicators, the area’s … and follows the Comptroller’s Bronx reports from June 2021 and July 2018 . Reports The South Bronx: An Economic …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesRensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
Determine whether the Rensselaer County County Capital Resource Corporation RCCRC establishment complied with applicable requirements and the RCCRCs sale of property aligned with its purpose
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleMonitoring of Air Quality (Facility Permits and Registrations) (2021-S-41) 180-Day Response
To determine whether the Department of Environmental Conservation is taking necessary action to adequately enforce certain aspects of the State’s air contamination and pollution requirements to protect the public and environment from the adverse effects of exposure to pollutants.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s41-response.pdfRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2021-S-27)
To determine whether the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential damage to its system and developed plans to mitigate the effect of extreme weather conditions and flooding. We also determined whether the MTA tested/updated the plans and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s27.pdfStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual (2021-S-31)
To determine whether the costs reported by Step Up Therapy Services, PLLC (Step Up) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s31.pdfOversight and Enforcement of the Rechargeable Battery Law (2021-S-19) 180-Day Response
To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s19-response.pdfNew York State Agency Use of Overtime and State Workforce Trends, 2012 – 2021
This report examines the use of overtime by New York State agencies and State workforce trends over the past 10 calendar years.
https://www.osc.ny.gov/files/reports/pdf/cy2021-overtime-report.pdfLittle Meadows Early Childhood Center, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-4)
o determine whether the costs reported by Little Meadows Early Childhood Center, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s4.pdfFiscal Stress Monitoring System - Not Filed and Inconclusive Schools Fiscal Years Ending 2021
This list includes schools with a 2021 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-not-filed.pdfSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
Determine whether the St. Lawrence County Industrial Development Agency – Local Development Corporation (LDC) officials ensured disbursements were properly authorized, supported and for valid purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/st-lawrence-county-ida-ldc-2021-174.pdfKids First Evaluation & Advocacy Center: Compliance With the Reimbursable Cost Manual (2021-S-12)
To determine whether the costs reported by Kids First on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal and Reporting Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s12.pdf