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Opinion 90-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Powers and Duties (use of surcharge revenues for establishment of an enhanced … to the countys proposed installation and implementation of an E911 system …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Long-Term Care Ombudsman Program (Follow-Up)
… made in our initial audit report, Long-Term Care Ombudsman Program (Report 2018-S-48 ). About the Program … to establish an Office of the State Long-Term Care Ombudsman. In New York, this office (hereafter referred to as … housing more than 160,000 residents who have a need for ombudsman services. The Office’s responsibilities include …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followNational School Lunch, Breakfast Programs – Federal Funding and New York
… $538 million for NSLP and SBP in each of FY 2025 and FY 2026 (see Figure 1), with the City’s Department of Education … of which 92 percent is federally funded. In FY 2025 and FY 2026, both NSLP and SBP make up 94 percent of federal … FY 2025 FY 2026 Total Expenses City Funds $ 24.0 $ 23.9 State Funds 26.7 33.2 Federal Funds 569.8 569.8 Total $ …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsState Agencies Bulletin No. 174
… Purpose To explain agency procedures for updating Employee Type on the Position Data 2 panel and provide procedures for processing earnings for hourly and exception hourly employees Affected Employees … To explain agency procedures for updating Employee Type on the Position Data 2 panel and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… Despite having the fourth-largest construction sector in the nation, New York state is one of … by State Comptroller Thomas P. DiNapoli. “Spending on residential construction has rebounded since the pandemic, … by 2.6% ($572 million) in 2024 as demand remains low. Residential construction spending fully recovered from the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsEmployment Recovery Is Slow for New Yorkers with Disabilities
… steadily to 34.7 percent in 2022, the highest rate on record dating back to 2009. 3 In contrast, the ratio … people with disabilities. In 2022, lawmakers expanded the State’s preferred source contracting program to boost … certification program for employers that have taken the State’s EmployAbility pledge to demonstrate their commitment …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesDiNapoli: IDA Report Shows Tax Break Growth Slows
… regions accounted for 57 percent of the total net jobs gained through IDA projects in 2016, with Long Island … upstate regions accounted for 43 percent of the total net jobs gained. "IDA projects continue to produce new jobs … (21 percent), and finance, insurance and real estate (18 percent). Temporary construction jobs totaled 40,516 in …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsSUNY Bulletin No. SU-181
… in which they had been employed on 9/30/07 and at the time of payment. The increase is calculated based on the … salary rate. The amount calculated will be rounded to the next whole dollar and then added to the salary in effect on … salary rate. The amount calculated will be rounded to the next whole dollar and then added to the salary in effect on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-181-october-1-2007-and-october-1-2008-stipend-increasesNew York’s Economy and Finances in the COVID-19 Era
… Budget: Budgeting in a Time of Crisis Subscribe for Latest News and Updates …
https://www.osc.ny.gov/reports/covid-19-september-16-2020Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… [read complete report - pdf] Audit Objective Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134The Increasing Threat of Identity Theft
… pain of the pandemic is a dramatic increase in identity theft during the past year. More than 67,000 complaints of identity theft were reported in New York State during 2020, … credit cards, bank accounts, business or personal loans, government benefits or other types of transactions, it …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftDiNapoli Report Finds Medicaid Costs for Treating Asthma Rising
… rose more than 26 percent in the last five years, as the state's overall annual asthma bill topped $1.3 billion for … lost productivity, according to a report released today by State Comptroller Thomas P. DiNapoli. "Asthma isn't just … among older Medicaid recipients is especially high. The state needs to better understand asthma trends and better …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-report-finds-medicaid-costs-treating-asthma-risingDiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
… Great Recession, more than 9.1 million New Yorkers were working in 2016, according to a report released today by … were unemployed, marginally attached to the labor force or working part-time for economic reasons; The workforce is … the Great Recession more than 91 million New Yorkers were working in 2016 according to a report released today by State …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… is no record that Audit Committee audited and approved the bills for payment, as the warrant listing the bills to be paid was unsigned. Adequate internal controls … Treasurer review the bank statements. After auditing the bills, generate a signed warrant addressed to the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213State Agencies Bulletin No. 1866
… Assistance, CLEFR, Personal use of employer-provided vehicle, Tax Expense) directly or indirectly that the IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… Almost three million New York households are dealing with housing … and affordable housing. DiNapoli’s report examines three categories of housing insecurity: high housing costs; … Almost three million New York households are dealing with housing …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestReport Types – Enhanced Reporting
… There are three report types you can submit in Retirement Online : the regular report, the … payroll information on a regular basis. The regular report can also include: Adjustments; and Job status changes for existing employees. You can also submit an adjustment report separately if you need …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesDiNapoli Report Identifies Trends in Causes of Subway Delays
… Subway on-time performance (OTP) last year and in the first half of 2025 remained better than in 2019, but the causes of delays have changed as riders have returned. The Metropolitan … Subway ontime performance OTP last year and in the first half of 2025 remained better than in 2019 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysDiNapoli: State Needs to Improve Services for Vulnerable Adults
… number of open referrals being assessed. 10 didn’t list how many referrals were withdrawn at intake. 6 didn’t include … up took place and the problems were fixed and said it does not require providers submit documents to show … including that it work more closely with providers to improve documentation of case progress and assessments of …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-state-needs-improve-services-vulnerable-adultsState Agencies Bulletin No. 1082
… Regular Extra Service Multiple Facilities 7.5 hr Straight ER1 - ES Multi 7.5 hr Regular Extra Service Multiple Facilities 8 hr Straight ER2 -Multi 8 hr Regular Extra Service Multiple …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omh