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DiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… Year 2023-24 commits additional resources to the state’s reserve funds to improve long-term financial stability.” … behavior in response to the new PTET was contrary to DOB’s forecasts. Consumption and use taxes, which includes sales … or 4.9%. Collections were $50.2 million higher than the latest projections and $1 billion higher than initial …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4) . About the Program Homes and Community Renewal (HCR) consists of several …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsII.3.D Evaluation – II. New York State Financial Accounting
… Finance Law to prepare and issue quarterly financial plan updates on both a cash and GAAP basis of accounting to the … quarter to which it shall pertain. These financial plan updates summarize state funds operating results and provide … with the Executive Budget. Along with the financial plan updates, an explanation of the causes of any major deviations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… Section 4.C – Bank Account Reporting and Reconciliations of this Guide. Reconciling your cash advance bank accounts … aids in fraud reduction and facilitates timely completion of the annual confirmation pursuant to SFL §115(6) and annual … reconcile and confirm outstanding cash advance balances as of March 31st. In April, agencies must run the public query …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationOpinion 96-10
… , 103 Misc 2d 261, 425 NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-10DiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… contributions rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) … contribution rates will increase from 15.2% to 16.5% of payroll for the Employees’ Retirement System (ERS) and … Retirement System (PFRS). NYSLRS is made up of these two systems, which pay service and disability retirement benefits …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS) … Employers’ average contribution rates will increase from 16.5% to 17.6% of payroll for the Employees’ Retirement … plan combinations. In the SFY that ended March 31, 2025, NYSLRS paid out nearly $16.8 billion in benefits. …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… information, Budgetary Basis - Financial Plan and Actual - Combined Schedule of Cash Receipts and Disbursements … original and revised cash basis financial plan with the actual cash receipts and disbursements for the year. The cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationComptroller DiNapoli Releases Municipal Audits
… cash receipts and establishes an inventory process for garbage bags and garbage disposal stickers. For access to state and local …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-12014 Year End Report
… Purpose The objective of our examination was to determine whether … Background The Board administered four sole custody funds in 2014 – the Uninsured Employers Fund, the Special Fund for … the claims: (i) were not properly supported, (ii) were not in compliance with mandated fee schedules, (iii) contained …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportTown of Ballston – Water Fund Financial Operations (2012M-258)
… its water fund. However, upon reviewing the general ledger trial balance and supporting documentation, we found the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… January 1, 2012, to January 31, 2013. Background The Northern Onondaga Public Library District is located in the …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Free School District is located in the Town of Huntington, Suffolk County. The District is governed by the Board of … comprises nine elected members. The District operates nine schools and has approximately 6,200 students and 1,680 … period to provide for the year-end increases made to the retirement contribution reserve fund. Instead, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the East Moriches Central School District , Orchard Park Central School District , Oysterponds Union Free … or inventory control forms. ### For access to state and local government spending and nearly 50,000 state contracts, …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsDiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… today announced that Fortune 500 retailers Best Buy and Nordstrom have agreed to the New York State Common … increase the use of renewable energy in their operations and supply chain. “More Fortune 500 companies are shifting to … provide them with options in times of volatile fossil fuel prices. This commitment to renewable energy sources helps …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energySustainable Investments and Climate Solutions Program
… Action Plan , which provides a roadmap for the Common Retirement Fund (CRF) to address climate-oriented risks and … Minimizing pollution and improving conditions for local communities. Human Rights & Social Inclusion … equal housing opportunity for low-income families and communities that are chronically underserved. Please send …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programDiNapoli: Oversight of Supportive Housing Falls Short
… dollars appropriately for justified expenses. Postgraduate Center for Mental Health The Postgraduate Center for Mental Health (Postgraduate) provides housing and … Resort and Hotel in Lake George that included $4,505 for rooms used by guests of the DePaul Group’s CEO, $1,941 for a …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… has no formal process to compare current and projected jobs at the time of application to the reported number of jobs actually retained and created. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanSchenevus Central School District - Financial Condition (2018M-83)
… condition of the general and school lunch (cafeteria) funds. Key Findings Total general fund balance decreased by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Allegany-Limestone Central School District - Financial Management (2018M-129)
… annually appropriating fund balance that was not used to finance operations and overestimating appropriations by … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129