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DiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… York City, facing significant uncertainty in its economic and financial outlook, should develop a comprehensive plan to lay out its options before resorting to long-term … it has after each of the last two recessions. “The scope and devastation of the COVID-19 pandemic has created a …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-finances30% New York State Initiative
… New York State Initiative to ensure that New York State food products are provided to children as part of their lunch … with children have experienced the highest rates of food insecurity since 2020—as high as 16% in 2022. Even with lower rates of food insecurity in the first 3 months of 2024, roughly one in …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeXII.7.B Voucher Denials – XII. Expenditures
… rejections can occur for various reasons, including at the agency’s request. The Bureau has established codes for … Payment rejections can occur for various reasons including at the agencys request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsIX.2.B Terminology – IX. Federal Grants
… not necessarily confined to a specific project. Functional Clearance Patterns are used annually in the calculation of … Improvement Act of 1990. Annually, the state develops a clearance pattern to determine the check clearance time, or days outstanding, for each check issued …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyState Comptroller DiNapoli Releases Municipal & School Audits
… the collection records, or no check number was listed at all. Auditors found no collections were lost, misused or … security awareness and data privacy training annually to all officials and employees with access to financial and …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… related to basic needs such as shelter, health care, food and transportation. Often, the result is hunger or food insecurity, which is uncertainty or inability to get enough food because of a lack of resources. The consequences can be … between satisfying basic needs such as shelter health care food or transportation …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsDiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… and preserve clean water, clean air and the environment." Fishing is severely impacted by invasive species, causing an … year, 80 percent of which affects commercial and sport fishing. Controlling the spread of an established invasive …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesNew York City’s Uneven Recovery: Mothers in the Workforce
… pandemic placed an outsized strain on parents as schools and child care centers closed to mitigate the spread of the … Enterprises (M/WBE), women-owned firms lag those owned by men in terms of number and value of registered contracts with … In the City, 45 percent of Black households were led by a woman with no spouse. Outlook Mothers in New York City are …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceState Agencies Bulletin No. 550
… report include EmplID, Employee Record Number, Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part Time … report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, and … include the EmplID, Employee Record Number, Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-publicDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … made with the Consensus Forecast report on March 1. Job gains both nationally and statewide slowed through May. … with changes made to terminate funding for climate, clean energy, and resiliency programs, many of which were approved …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029State Agencies Bulletin No. 2239
… ID who have an Active Job status, and the Projected 366 Day Completion Date and/or the Projected 7 Year Completion … transactions must be captured. The number of calendar days the ORP/VDC member did not have an Active payroll status … Adjusted Hire Date: OSC has developed an ORP/VDC Breaks Calculator and comprehensive ORP/VDC Breaks in Service Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearState Police Bulletin No. SP-249
… are affected. Background: Chapter 130 of the Laws of 2025, which implemented the 2023-2026 Agreements between the … if there are more than 13 earnings codes. Special Wage Payments for Individuals Who Filed for Retirement Social … information, OSC will be mailing a Request for Special Wage Payment Report to inactive individuals who are 62 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-249-2024-retroactive-increase-hazardous-duty-pay-eligible-employees-stateOpinion 2002-15
… in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and … (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Village of Bemus Point – Clerk-Treasurer (2022M-38)
… Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in … the Clerk-Treasurer did not: Properly deposit, record or report taxes collected. Issue duplicate receipts or … whether all money collected was deposited. Properly record revenues and expenditures, which misstated actual …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… electronic payments or financial system user access. As a result: Job duties were either not properly separated or … was not properly administered; all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized changes to cover inappropriate transactions without detection. Errors …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… used a competitive process to procure highway goods and services. Key Findings Town officials did not: Adequately … could not be accounted for. Competitively procure goods and services, including motor oil and tires, resulting in potential overpayments of $4,500. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Hancock Fire Department - Financial Operations (2018M-236)
… proper. Key Findings The Board President (President) did not publicly disclose, in writing, his deemed interest in the … business and the Department. Periodically perform reviews to determine whether delinquent rental payments are owed to the Department, and, if appropriate, consult with legal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Geneseo Central School District - Online Banking (2019M-172)
… technology (IT) security awareness training to employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… in January 2017. Background The Pocatello Fire District is a district corporation of the State, distinct and separate … is composed of five elected members and is responsible for the District’s overall financial management. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-f