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Federal funds to New York City: National School Lunch, Breakfast Programs
The National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools across the United States.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-national-school-lunch-breakfast-programs.pdfState Agencies Bulletin No. 1839
… purpose of this bulletin is to provide agency instructions for processing the 2020 Institution Teacher Summer Session Payments and to inform agencies of new Earnings Codes used to process … determined by the facility. Eligibility Status Contracts for 21P teachers will end on the last day of the academic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1839-new-procedures-processing-2020-summer-session-payments-institutionDivision of Housing and Community Renewal Bulletin No. DH-140
… inform agencies of OSC’s automatic processing of the April 2025 DC 37 RRSU LLS payment, eligibility changes due to the … Eligibility Criteria: Employees in graded positions (Grade 001-032) and NS positions (Grade 600) which are equated … 03/31/2025 that was previously upward reallocated, whose salary at the time of the reallocation was equal to or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-140-april-2025-district-council-37-dc-37-rent-regulationUnified Court System Bulletin No. UCS-348
… inform agencies of OSC’s automatic processing of the April 2025 UCS Salary Increases and provide instructions for payments not … with a Comp Rate Code of ANN who are in a graded position (Grade 508-536). Employees with a Comp Rate Code of ANN who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-348-april-2025-state-new-york-unified-court-system-ucs-salaryLocal Sales Tax Data, Reports and Resources
… for local governments and other local taxing entities in New York State totaled $23.4 billion in calendar year 2024, … of recovery and expansion following the Great Recession. New York City’s collections grew by 2.8 percent, year over … October 2024 Local government sales tax collections in New York State totaled $5.98 billion in the third calendar …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesOversight of Child Protective Services (2021-S-17)
To determine whether the Office of Children and Family Services (OCFS) effectively oversees local departments of social services’ investigation of reports of alleged child abuse or maltreatment, and ensures compliance with relevant laws, regulations, and procedures to promote the safety and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s17.pdfNew York City’s Uneven Recovery: Foreign-Born in the Workforce
The foreign-born or immigrant population has long been a critical contributor to New York City’s economic growth, both as part of the workforce and as a source of entrepreneurialism, enhancing the productivity of existing businesses and creating jobs by forming new businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-20-2024.pdfOversight of Child Protective Services (2021-S-17) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) effectively oversees local departments of social services’ investigation of reports of alleged child abuse or maltreatment, and ensures compliance with relevant laws, regulations, and procedures to promote the safety and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s17-response.pdfReal Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdf2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… in the Excelsior Jobs Program met their obligations or even justify giving the businesses tax breaks in the first … meet expectations to not verifying if jobs were full-time or part-time. ESD also could not produce evidence that … for creating and maintaining specific numbers of new jobs or making significant capital investments. The program …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programOpinion 93-15
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … pursuant to Town Law, §123 to annually account to, or submit its books for audit to, the town board. You ask … whether, pursuant to Town Law, §123, the board of trustees or the separate treasurer of a town public library is …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 92-49
… subject to referendum. Thus, expenditures of current year tax moneys for purposes authorized in sections 81 and 220 are … to be financed by budgetary appropriations of current tax moneys, is subject to permissive referendum pursuant to … is to be financed by budgetary appropriations of current tax moneys. As noted above, if the expenditure for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-49DiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… to operate their vehicles while under the influence or for tampering with the court-ordered ignition interlock … who attempt to operate a vehicle while under the influence or try to tamper with their ignition device are not always … for certain alcohol-related offenses occurring on or after Aug. 15, 2010, must install an IID in any vehicle …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededDiNapoli Releases July State Cash Report
… of the state fiscal year (SFY), a drop of $1.1 billion, or 4.4 percent, from the same period last year, according to … miscellaneous and federal receipts, declined $1.5 billion, or 3.1 percent, from a year earlier, primarily due to a large … the first four months of the fiscal year, $2.3 billion, or 5.1 percent, higher than last year for the same period. …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-reportDiNapoli Releases Year-End and April Cash Reports
… Tax collections in April were more than $1 billion, or 17 percent lower, than comparable receipts a year ago, but … PIT estimated payments during the month were $1.8 billion or nearly 31 percent lower than a year ago, as taxpayer … York … Tax collections in April were more than $1 billion or 17 percent lower than comparable receipts a year ago but …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… not always keep records of those assets; and often failed to safeguard them from theft or damage. As a result, nearly … if not impossible, to locate. Eight districts did not have adequate protections to keep equipment from being lost … IT department staff generally told auditors they did not have time to conduct physical inventories because their …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… found many young children did not receive services or faced delays in care. The audit recommended the New York … under 3 years of age who have a confirmed disability or established developmental delay, and could include speech pathology or audiology, occupational or physical therapy, psychological …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-services