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Review of the Financial Plan of the City of New York
The $124.7 billion fiscal year 2027 budget released in May (see Figure 1) continued the City’s recent efforts to lay bare the substantial spending challenges it faces while identifying some recurring solutions to managing these challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2027.pdfUnified Court System Bulletin No. UCS-316
… employee’s record will not be updated. Position and Job do not match – If the Position Number equals the NYS Position … the employee’s salary was not updated: Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-316-april-2021-and-april-2022-state-new-york-unified-court-systemLakeland Central School District - Reserves Management (2019M-113)
… did not comply with some requirements of the Board’s policy. Key Recommendations The Board should: Adopt a written policy outlining the financial objectives, optimal funding … in compliance with all requirements of the Board’s policy. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… for 15 cities and villages with fiscal year ends that range from March 31 to July 31 announced today includes …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesXIII.8 Overview – XIII. Employee Expense Reimbursement
… of the expenses for which employees may be reimbursed. Professional Dues and Publication To be eligible for payment, … the membership must be directly related to the employee's professional duties and the activities of the Business Unit, … the benefit should include the following: Subscriptions to professional journals, newsletters and other publications …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… $39,226 in unsupported expenses, including $10,806 in classroom supplies and $6,671 in repairs and maintenance …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualTown of Hartwick – Water District Operations (2017M-250)
Town of Hartwick Water District Operations 2017M250
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Approved State Contracts and Payments
… clinical services, including $816,000 with Fastaff LLC, $809,000 with Worldwide Travel Staffing Limited and … Chautauqua County. $6.5 million with Union Concrete and Construction Corp. for bridge replacements on I-290 between … services related to the Buffalo Billion and SUNY Nano projects. Gaming Commission $6.9 million to McCann Erickson …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsLakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County … by a special act of the State Legislature in 1963. The Library, which operates one building with 20 employees, is … properly authorize all tuition payments to the Director. Library officials did not use competitive methods when …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104State Comptroller DiNapoli Releases State Audits
… by traditional carriers decreased with reliance on black car services and taxis increasing. Auditors found AAR and the … was an unquantified liability risk associated with black car services and taxis that was expanding and was not being … by traditional carriers decreased with reliance on black car services and taxis increasing …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0Controls Over Tablet and Kiosk Usage by Incarcerated Individuals
… Objectives To determine whether the Department of Corrections and Community Supervision (Department) provides sufficient … is responsible for the confinement and rehabilitation of approximately 31,000 individuals in its custody at 44 … To determine whether the Department of Corrections and Community Supervision provides sufficient …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsBelfast Central School District – Reserve Funds (2021M-135)
… School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings The … Central School District District Board of Education Board and District officials properly established and used reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… FBIC Automation Overview New York State pays Fringe Benefit and Indirect Costs (FBIC), … Errors Automated FBIC charges will not fail due to cash validation. All fringe and indirect accounts have “loan … and brought to the attention of DOB. In addition to cash validation, FBIC charges for non-capital funds will also be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationComptroller DiNapoli Releases State Audits
… needed to safeguard the public in areas where potentially dangerous infrastructure problems remain unaddressed. …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Virtual Currency Licensing (Follow-Up)
… licensees with assets totaling more than $404 billion. In June 2015, DFS issued NYCCR Title 23, Part 200 – Virtual Currencies (Part 200). According to …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… found she had made unauthorized cash withdrawals at ATMs in the Del Lago Resort & Casino and the Turning Stone …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsIndependent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… the difficult circumstances imposed by the pandemic. Amid very turbulent times for the markets, we will look to act on …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… Holocaust Memorial and Tolerance Center in Glen Cove on September 9 to present a two-volume study on what happened to synagogues in Germany during the events … The book, titled “Pogrom Night 1938,” was presented on behalf of Malcolm Hoenlein, executive vice president of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… 1, 2010, through July 31, 2012. Background The Town of Amsterdam is located in Montgomery County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8DiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… Annual local sales tax collections declined in 30 of the 57 counties outside of New York City last year, … across the state grew by 3.6 percent, or $552 million, in 2015 compared to 2014. But the increase was nearly … saw an increase of $487 million. “The unpredictability in sales tax collections continues to have financial …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-counties