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Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… Interoperable Communications Grants (Report 2016-S-90 ). Background Our initial audit report, issued on July 18, … of Statewide Interoperable Communications Grants ( 2016-S-90 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followCUNY Bulletin No. CU-856
… IRS has set the prior year FICA wage limit to $150,000.00 for calendar year 2026 contributions. To remain in compliance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-856-new-after-tax-deduction-code-participants-new-york-cityState Comptroller DiNapoli Releases School District Audits
… Central School District – Professional Services (Madison County and Onondaga County) District officials …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… $614,606 if they used other available investment options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara County) Tuition billings for district students …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsPort Ewen Fire District – Financial Management (2024M-157)
… However, soliciting investment options may have resulted in greater investment earnings. For example, the District’s … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as … $300,884 (10 percent) more than budgeted over the last three completed fiscal years. Develop long-term financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132DiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… New York City's 2019 fiscal year (FY) surplus is expected to grow as the year progresses with continued strong … New York Citys 2019 fiscal year surplus is expected to grow as the year progresses with continued strong …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadState Agencies Bulletin No. 1441
… Purpose To explain why the Retirement Plan check box in Box 13 of Form W-2, must be checked for most employees and … To explain why the Retirement Plan check box in Box 13 of Form W2 must be checked for most employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1441-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-calendar-yearDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… including bonuses that were never paid to staff, liquor store purchases and holiday parties, according to an … for: $15,222 in food purchases for staff; $1,687 in liquor store purchases; $1,124 for staff holiday parties; … taxpayers including bonuses that were never paid to staff liquor store purchases and holiday parties according to an …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesState Agencies Bulletin No. 286
… This bulletin updates Payroll Bulletin 201 in relation to the processing and taxation of educational assistance … is required on educational assistance benefits provided to State employees for undergraduate courses, up to a $5,250 limit during the tax year. Undergraduate benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsDiNapoli High-Tech is on the Rise in NYC
… “Silicon Alley now stretches from Midtown South to Lower Manhattan and into Brooklyn and Queens. New York City is … the securities industry); Once clustered exclusively in Manhattan neighborhoods such as Chelsea, the Flatiron … Square, the so-called Silicon Alley now reaches into Lower Manhattan, Downtown Brooklyn, Dumbo, the Brooklyn Navy Yard …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal government funding, accounting for 6.4% of total spending, according to a series of briefs … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… local businesses to invest in their growth, expansion, or relocation by waiving city and state sales tax, providing … how many full time equivalent (FTE) jobs will be created or retained because of the breaks. In 21 of the 23 successful … reviewed, auditors found the analysis either was not done or was done incorrectly for the 15 that the IDA performed. …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationMTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… capital program.” East Side Access is the nation’s largest public transportation project and the first expansion of the … permit higher density office buildings proposed by Mayor Bloomberg, in combination with the completion of East Side …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetDiNapoli: NYC Financial Plan Improved From June
… savings of $1.1 billion by the end of the plan period (FY 2026), but this will not be enough to counter an increase in … to larger budget gaps in FY 2025 ($4.6 billion) and FY 2026 ($5.9 billion) than estimated in June. Certain PEG … annually in FY 2024, and reach nearly $5 billion in FY 2026, raising the potential budget gap in that year to over …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneDebt – 2022 Financial Condition Report
… over the next five years, declining to $309 million in SFY 2026-27. For both SFYs 2020-21 and 2021-22, new debt issuances … service otherwise due during SFY 2022-23 through SFY 2026-27 was prepaid or defeased in SFY 2021-22. Prepayments …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtContract Participation of Minority- and Women-Owned Business Enterprises
… 1, 2013 through September 30, 2015. Background WCHCC is a State Public Authority created under Sections 3300-3321 of … Valley and the surrounding area. Article 15-A of the New York State Executive Law requires State agencies and public …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesLicensing and Monitoring of Proprietary Schools
… for 92 schools (72 percent), the OEDSs contained apparent math errors and were not rejected despite Bureau officials stating that they look for math errors. Because students rely on this information to …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsCourse Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … officials at the five senior colleges and were told that course schedules are established using enrollment data from …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… was identified, COVID-19 infection and death rates among New York State nursing home residents soared. Infection control is an …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-follow