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Real Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfImproving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-020525.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-34) 180-Day Response
To determine whether the Office of Temporary and Disability Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure high-risk target populations’ needs are met and whether providers deliver the services as required in their contracts with OTDA
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s34-response.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21-response.pdfReport on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfDiNapoli: State's Cash Position is Strong
… initially anticipated. “The current state fiscal year is nearly half over, and the state’s cash position is … fell $357.5 million primarily because of lower personal income tax (PIT) collections in April. Total spending of … fiscal year was up by 1.7 percent ($869.7 million) from a year earlier, primarily because of Medicaid. Receipts …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongState Agencies Bulletin No. 2081
… of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s … Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in … Law, the total regular earnings received by Senate and Assembly members each calendar year must equal the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureOpinion 92-17
… that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX …
https://www.osc.ny.gov/legal-opinions/opinion-92-17State Agencies Bulletin No. 2172
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureDiNapoli Releases July Cash Report
… projections. Business tax collections through July totaled just over $2 billion, representing a decline of $533.6 … transfer tax collections. All Funds receipts totaled just under $49.5 billion through July 31, which was $28 … higher, than the latest projections. All Funds spending of just under $45 billion through the first four months was …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportXII.2 Expenditure Policies – XII. Expenditures
… and detect fraud, waste, and improper spending. As a result of this constitutional and statutory responsibility, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… today announced the launch of new online dashboards to track data for key industry sectors in New York City on a regular basis, providing policy makers and the public with a look at how the COVID-19 pandemic has affected the city and how its …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryDiNapoli: State Tax Revenues $3 Billion Below Last Year
… totaled $4.3 billion, $52.5 million above last year and $806.7 million higher than the projection in DOB’s State … in Washington cannot reach agreement on help for state and local governments this week, it must be at the top of the … or 4.3 percent, above 2019, due to higher withholding and lower refunds. Sales tax receipts were $83.8 million or …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearOpinion 95-13
… This opinion represents the views of the Office of the State Comptroller at the time … on the bonds, irrespective of whether the bonds have a "call" provision. These excess proceeds may not be used for … of paragraph a (see Local Finance Law, §165.00[a][1-3][b]), there is no exception in section 165.00 to the …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Opinion 88-25
… of the district. However, the town board may also permit nonresidents to use park district facilities, with or … the discretion granted by section 198(4), decides to permit the use of the facilities by nonresidents, it may … users, it is our opinion that the town board may also permit nonresident use without a charge (24 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 89-58
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Establishment … to provide the same improvements or services. This is in response to your letter concerning the establishment of a … from the facilities of the district (Town Law, §198[4]; 1988 Opns St Comp No. 88-25, p 45; 1988 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-58DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Housing costs in New York rose sharply relative to income from 2000 to 2012, with more than half of renters and more than a third of homeowners paying at least 30 percent of their 2012 income for a place to live, according to a report released today by …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideVillage of Hudson Falls – Information Technology (2025M-10)
… The Village pays two outside IT vendors to provide IT services for the Village, including managing IT support, monitoring virus protection, network management and … personal use, such as shopping, social media, streaming platforms, entertainment, personal email and finances, food, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases Annual IDA Report
… Agencies (IDAs) reported 4,282 active projects with a record high total value of nearly $136 billion in fiscal … or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… [read complete report – pdf] Audit Objective Did Indian Lake Central School District (District) officials identify, report and implement needed remediation to reduce lead … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … of the 76 47 percent water outlets we identified at select ar …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16