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https://www.osc.ny.gov/state-agencies/audits/services-workers-under-worker-adjustment-and-retraining-notification-act-dashboardProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… prime contractor for the Induction Loop project, Transit Technologies, allowed unauthorized subcontractors to work on … worked. In addition, we tested overtime for three EMD field supervisors and three of their assigned staff, and …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… housing authority created under the New York State Public Housing Law Section 415. The Authority Board consists of seven members. The Authority is a public corporation formed for the purpose of providing …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… report, Services to Workers Under the Worker Adjustment and Retraining Notification Act (Report 2022-S-11 ). About … The Department of Labor’s (DOL) Division of Employment and Workforce Solutions administers the State's Worker Adjustment and Retraining Notification Act (Act) and provides related …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… year (SFY) 2025 to help counties implement the provisions of the “Raise the Age” (RTA) law enacted in 2017, with $658.8 … State Comptroller Thomas P. DiNapoli. RTA changed the age of criminal responsibility as an adult from 16- to … all new and ongoing costs associated with implementation of RTA. To qualify for reimbursement, counties must adhere to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawSmall Businesses and the Economic Recovery: Work in Progress
… the spring of 2020 than in the rest of the nation, and the negative impacts on small businesses with less than 500 employees persist. In addition, small businesses report facing new challenges with hiring difficulties and … small businesses have consistently reported experiencing a negative effect from the pandemic at rates that exceed the …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressEmployer E-News Archive — 2023
… Sign up to make sure you receive the latest Retirement System news. December 2023 Employers No … What to Do in Case of a Data Security Incident New York Retirement News for Your Employees Switch to Enhanced … Than 1,000 Employers Have Already Made the Switch … The latest Retirement System news for NYSLRS employers …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2023Opinion 89-18
… for wages lost from his or her regular job while attending courses of training required of assessors. A town is entitled … all appointed assessors must complete additional courses in a continuing training and education program … commencement of this term, in satisfactorily completing courses of training as required by this title or as approved …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… not enforce these goals if not achieved. No practices were in place to ensure penalties were assessed when warranted. No formal written policies and procedures were in place for officials to monitor whether loan disbursements … the revolving loan fund program. Except as specified in Appendix A, officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationDiNapoli: NYC Metro Transportation Costs Rose 56% Over Past Decade, Slower Than Other Major Areas
… than in 2012-2013. The MTA anticipates a fare increase in 2025 as ridership continues to recover to pre-pandemic … in New York City more, although the city expanded the Fair Fares program recently to discount the cost of transit … to monitor mobility trends, the expansion of the Fair Fares program providing low-cost MTA service for …
https://www.osc.ny.gov/press/releases/2024/09/draft-dinapoli-nyc-metro-transportation-costs-grew-slower-other-major-cities-still-rose-29-percentOpinion 93-3
… services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services which fall within … to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal Corporation Law, §10.33). …
https://www.osc.ny.gov/legal-opinions/opinion-93-3DiNapoli: New York City's Budget Outlook Improves
… revenues and planned cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but funding for education and social services remain uncertain in … in FY 2024 and grew to $2.2 billion by FY 2027, despite a decrease of about $500 million annually in real estate …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesDiNapoli: Local Government Debt Levels Off
… it should have a long-term plan in place and be mindful of the impact on its budget and taxpayers.” Local government … billion to $44.1 billion in 2010, an average annual rate of 6.5 percent. Since 2010, total debt dropped to $43.6 billion at the end of local fiscal years ending in 2018. New York City debt is …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offDiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… the Securities and Exchange Commission (SEC) would require public companies to report their greenhouse gas emissions; … New York State Common Retirement Fund is the third largest public pension fund in the United States, with an estimated … beneficiaries. The Fund has a diversified portfolio of public and private equities, fixed income, real estate and …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… The Commission regulates all aspects of gaming activity in New York and is responsible for overseeing three types of casinos in the State: commercial, video lottery terminal (VLT),¹ and … the State, and tribe/nation casino remittances are defined in compacts (agreements with the State). During the three …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsOversight of Homeless Shelters (Follow-Up)
… Purpose To determine the extent of implementation of the five … residents and provides leadership, guidance, and support to county Departments of Social Services (Local Districts) in … audit, general conditions and habitability at shelters have improved. Of the original report’s five recommendations, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followGuide to Completing the AC-2772 Direct Deposit Form
Guide to Completing the AC-2772 Direct Deposit Form
https://www.osc.ny.gov/files/state-agencies/pdf/guide-completing-ac-2772-direct-deposit-form.pdfTown of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2012 to November 13, 2013. Background The Town of Clarendon is located in Orleans County and is governed by …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Oversight of Registered Apprenticeship Programs
… of Labor (DOL) is providing adequate oversight of registered apprenticeship programs (Programs). The audit … DOL activities related to those Programs through March 2025. About the Program DOL's mission is to provide … allow ATRs to track resolution of problems; and in some cases, existing fields that would provide some of this …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits