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New Yorkers in Need: Homelessness in New York State
Having safe and adequate housing is a necessity.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-homelessness-nys.pdfDiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… million higher than DOB’s financial plan projections. All Funds spending through June totaled $60.9 billion, which was … same period, primarily due to higher Medicaid costs. All Funds spending through June was $1.7 billion lower than DOB … lower spending on local assistance grants. State Operating Funds spending totaled $33.9 billion, $3.2 billion, or 10.3% …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterThe Condition of Locally Owned Bridges in New York State
… The Office of the New York State Comptroller (OSC) has developed an interactive … the report, The Condition of Locally Owned Bridges in New York State . The map allows viewers to explore data about …
https://www.osc.ny.gov/local-government/condition-locally-owned-bridges-new-york-stateDiNapoli: January Local Sales Tax Collections Down 5.9 Percent
… and the double-digit declines in the earlier months of the pandemic (April-June). “The COVID-19 pandemic … communities are suffering and are working diligently to get them aid.” Regionally, Central New York is the only area … compared to January 2020. The New York State Department of Taxation and Finance reconciles sales tax collections at …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percentCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… watch for red flags such as unusual destinations or items on the card. Verify that the items purchased were actually … Have a reconciliation process and timetable. Follow up on any identified discrepancies. Establish a method for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudState Agencies Bulletin No. 1852.1
… when calculating the Cents-Per-Mile Valuation or the Fleet Average Valuation rules is $50,400 under Income Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedPUC Achieve Charter School – Board Oversight (2016M-316)
… 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by local, State … Trustees, provided education to approximately 85 students in grade five during the 2014-15 school year. Operating …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Long Lake Central School District – Capital Project (2021M-183)
… purposes. Maintained adequate project records necessary to account for and monitor the project and accurately separated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Long-Term Care Ombudsman Program (Follow-Up)
… to be eligible for certain federal grants, each state is required to establish an Office of the State Long-Term … in the State, housing more than 160,000 residents who have a need for ombudsman services. The Office’s … adequately advocating for the needs of the people it’s intended to serve. Our audit covered the period October …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followState Agencies Bulletin No. 844
… or investigation of crime involving injury to persons or property (including apprehension or detention of persons of … highway in connection with construction, manufacturing, processing, farming, mining, drilling, timbering, or other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/844-reporting-taxable-value-personal-use-employer-provided-vehicles-andReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … January 1 through December 31, 2012. Background Inmate health care costs can be a heavy burden on a county’s … or 50 percent, was for outpatient hospital services. New York State Public Health Law requires counties to pay …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4NYC Department of Education Response to the COVID-19 Pandemic
During the pandemic, the City had to develop and implement novel remote-learning protocols to continue educating students, and was later among the first major city districts in the nation to offer a return to in-person schooling.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2022.pdfHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… (BOCES) officials developed and managed a comprehensive investment program. Key Findings BOCES officials did not develop and manage a comprehensive investment program. During the 12-month audit period, BOCES … bearing accounts. Had officials considered other available investment options, BOCES may have earned $448,000 in …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… of Review The purpose of our review was to assess the Warren County Local Development Corporation’s (Corporation) …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… audit found NYSOFA fell short on delivering those funds when more senior citizens likely needed them. Of the … documentation to support the allocation of Unmet Need funds among the AAAs and promote transparency; Periodically …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsWestmoreland Central School District – State Transportation Aid (2017M-220)
… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County. The District, which is governed by a … and the District should receive approximately $1.3 million in transportation aid for these buses through 2021-22. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220East Moriches Union Free School District -- Budget Review (B7-16-3)
… review was to provide an independent evaluation of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3CUNY Bulletin No. CU-294
… Bonus. Affected Employees Annual and hourly employees in Bargaining Unit TE with a title of Staff Nurse, Staff … Date(s) Ratification Bonus Payments may be processed for all eligible annual and hourly employees for Pay Period 26C, … Leave ( SKL , WDL or MLS ) either on 12/8/06 or on any day during the week of 12/4/06 thru 12/8/06. The payment amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-yorkHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… Contract Administration Program (PBCA), and the COVID Rent Relief Program (COVID RRP) to ensure they meet … HCR is obtaining federal reimbursements on time and in a manner that recovers all eligible costs. This audit covers … HCR also administered the COVID RRP, which was established by the State as part of the Emergency Rent Relief Act of 2020 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingOversight of Homeless Shelters (Follow-Up)
… Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides leadership, … in the operation of these programs. OTDA oversees the State’s network of emergency homeless shelters—ranging from … general, shelter facilities must be maintained in a good state of repair and sanitation in conformance with applicable …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-follow