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State Fiscal Year 2022-23 Enacted Budget Analysis
… Tax Credit creates a non-refundable tax credit against NYC business income tax liability for businesses that provide …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisDiNapoli Releases Report on Pre-Pandemic Migration Trends
… out of the state than moving in, according to a new report by New York State Comptroller Thomas P. DiNapoli. The report … filers grew 2.2%, while heads of household declined by 4%. Single filers are the majority of both resident and … can provide insight into the mobility of taxpayers, and, by extension, the economic competitiveness of New York State. …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… count,” said DiNapoli. “I commend district officials for their proactive approach and implementing cost-saving … have paid a total of $321,000 in health insurance premiums for these individuals. The district’s health insurance … averaged $705,000 per year over the last three years. For a copy of the audit, visit: …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsDiNapoli Releases Annual IDA Report
… 4,320 active projects with a record high total value of $132 billion in 2022, an increase of $5 billion (3.9%), from 2021, according to State … make them more accountable to taxpayers.” While the number of active projects has remained relatively stable since 2012, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … office. The computer was eventually returned; however, all data had been erased prior to its return. In January …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172DiNapoli: Number of Domestic Violence Victims Rises in 2022
… to the Centers for Disease Control and Prevention, 1 in 4 women and 1 in 10 men have experienced sexual violence, … with 80% of intimate partner victims being female. Women were 54% of domestic homicide victims, a rate nearly …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-number-domestic-violence-victims-rises-2022DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… provide a host of important services to citizens. However, the 639 authorities operating outside of New York City employ … periodically release research and policy reports probing how local authorities can operate more effectively and be … to shed light on these types of entities – share what we know and what we have yet to fully understand,” said …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… all federal funding, the phrase "programs subject to CMIA" is often used in practice to denote those larger programs … The state’s CMIA “major program” threshold for determining what constitutes a covered federal assistance program in a given State Fiscal Year (SFY) is recalculated annually by the CMIA consultant in accordance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaMedgar Evers College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) … President of Finance and Administration at each college to ensure that each bank account complies with University …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… in and concealing the scheme, was adjourned to June 2, 2025. Following their June 3, 2024 guilty pleas and prior to … with housing authority funds since 2016, her entire tenure as executive director. In total, Hoffman stole over …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overDiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… and $6,350 for single filers. DiNapoli's report notes that: Over two-thirds of taxpayers nationwide and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… to Pre-Pandemic Levels in New York? Recently released data from the U.S. Bureau of Economic Analysis show personal … (“proprietors’ income”), dividends, interest and rent, and transfer receipts to individuals, totaled nearly $1.6 … earnings are also down more than 5 percent from that time; the other lagging sectors are down about 1 percent or …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for recording cash and other … financial resources, which are segregated for the purpose of carrying on specific activities or meeting certain … all agencies will be able to access the complete list of Fund codes in the SFS. Fund will be inherited on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingState Agencies Bulletin No. 1694
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide … earnings received by Senate and Assembly Members each calendar year must equal the amount of their statutory … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1694-2018-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1530
… include monies that will be calculated by the payroll system using Earnings Code RGS in Pay Period 19C. Subtract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1530-2016-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1442
… include monies that will be calculated by the payroll system using Earnings Code RGS in Pay Period 20C. Subtract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1442-2015-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1618
… the year must equal the prorated statutory salary, based on the number of calendar days actually served in the … employee’s taxable gross and are subject to all employment taxes and income taxes. Income taxes will be calculated using the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1618-2017-year-end-adjustment-members-nys-legislatureAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal Reports (CFRs) are adequately documented and allowable pursuant to the State Education Department's (SED) Reimbursable Cost Manual … as appropriate. Other Related Audits/Reports of Interest State Education Department: Bilingual SEIT & Preschool, Inc. …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal … ended June 30, 2015, AMC reported approximately $8 million in reimbursable costs for its SEIT program. Key Findings AMC …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualReal Estate Portfolio (Follow-Up)
… of implementation of the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). … and innovation, for the benefit of our customers and all New Yorkers.” To accomplish its mission, NYPA operates … project rather than by individual lots and reports on the total acreage for each project. As of December 31, 2017, NYPA …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-follow