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Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently comprised of seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… procurement process for the period January 1, 2010 through August 28, 2013. Background The Town of Cheektowaga is … procurement process for the period January 1 2010 through August 28 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293DiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… in federal aid. The city also faces sustained challenges from a possible recession, federal monetary policy and … to the city’s fiscal footing in FY 2022 stemmed from tax revenue collections that exceeded the city’s … a record year for pension returns in FY 2021 and savings from lower-than-planned staffing levels. DiNapoli’s report …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… New York state is failing to promote and increase use of a key system … and outcomes for people with disabilities. It is disappointing that this system is underutilized by state agencies and employment service … New York state is failing to promote and increase use of a key system …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New … allow school districts and municipalities to override the cap. DiNapoli’s office calculated the inflation factor at … manage their budgets and ensure they comply with the tax cap law.” The 2% allowable levy growth affects the tax cap …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… there were 1,384 confirmed human trafficking survivors, 64% were referred to DSS offices and 36% were referred to … OTDA needs to do more to collect and retain data on whether human trafficking survivors are taking advantage … found that OTDA doesn’t collect or maintain records on which social service office or provider a survivor goes …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… to the publics health and safety have languished in the states Brownfield Cleanup Program according to an audit …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… are Domino's Pizza Inc. , medical supply company McKesson Corp. , commercial real estate company Realty Income Corp. and Advance Auto Parts Inc . Among these four, McKesson … friendly hydrogen project. Chemical maker Albemarle Corp. committed to adopting GHG targets and water treatment …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… number of check-offs have grown over the last decade, only a fraction of the money has been actually spent on their … each year. “New York state offers many worthy causes for income tax filers to donate to on their income tax forms, … by Breast Cancer Research and Education (8.9%) and Food Banks (7.9%). While the number of check-offs has grown, the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… for 1,325 towns and villages determined to be less reliant on AIM. At that time, the State established AIM-Related … of Ateres (Sullivan County) was incorporated as a village on March 5, 2024, after the creation of the AIM program, and … Find information on Aid and Incentives for Municipalities AIM …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaImproper Payments Related to the Center of Excellence for Cancer Program
… the same services related to the Center of Excellence for Cancer Program (Cancer Program). The audit covered claims with a date of … United also administers the Center of Excellence for Cancer Program (Cancer Program), a select group of providers … the same services related to the Center of Excellence for Cancer Program Cancer Program …
https://www.osc.ny.gov/state-agencies/audits/2026/01/27/improper-payments-related-center-excellence-cancer-programApplication Review and Site Permitting for Major Renewable Energy Projects (Follow-Up)
… economic, and environmental factors. In the decision to permit such facilities, ORES must review all proposed major … 25,000 kW if they opted into the ORES review process. Permit applications must contain a brief, clear, and concise … factors ORES should consider before granting the final permit. ORES has 60 days to determine whether a permit …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/application-review-and-site-permitting-major-renewable-energy-projects-followDiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… with a disability age 16 and over rose by 4.6 percentage points between 2019 and 2024, while it dropped 0.5 percentage points for the state’s nondisabled workforce. Despite this … New York without a disability (69.9%) and 3.5 percentage points below the national rate for people with disabilities …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesOffice for New Americans – Connecting and Providing Immigrants With Legal Services
… effectively connecting and providing immigrants with legal services. The audit covered the period from January 2019 … Americans in accessing and navigating a variety of free services and supports—including legal services—through its grant contracts with a statewide network …
https://www.osc.ny.gov/state-agencies/audits/2026/07/22/office-new-americans-connecting-and-providing-immigrants-legal-servicesReview of the Financial Plan of the City of New York - June 2012
New York City adopted a balanced budget for FY 2012, but projected a budget gap of $4.6 billion for FY 2013, and even larger gaps for subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2013.pdfReview of the Financial Plan of the City of New York - June 2012
New York City adopted a balanced budget for FY 2012, but projected a budget gap of $4.6 billion for FY 2013, and even larger gaps for subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2013_0.pdfUnified Court System Bulletin No. UCS-319
… and Bargaining Units 87, 86, DR, F8, SR and SY provides for a retroactive increase in SLED payments (Earnings Code JSD) effective March 31, 2022, for all eligible members. Effective Dates: The April 2022 … eligible bargaining unit who met the eligibility criteria for and received the April 2022 UCS SLED payment are eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increaseState Agencies Bulletin No. 835.1
… Revised Method of Calculation: Determine Type of Appointment (Promotion, Demotion, Lateral) Agencies must use … the move to the graded position to determine the type of appointment. If the position is: Annual N/S Equated to Grade … to the grade of the graded position to determine if the appointment is a promotion, demotion or lateral. Annual N/S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilState Agencies Bulletin No. 835
… agreement. Revised Method of Calculation Determine Type of Appointment (Promotion, Demotion, Lateral) Agencies must use … the move to the graded position to determine the type of appointment. If the position is: Annual N/S Equated to Grade … to the grade of the graded position to determine if the appointment is a promotion, demotion or lateral. Annual N/S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civil