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DiNapoli: Buffalo's Financial Condition Improves
… The city of Buffalo’s finances have stabilized in recent years because of careful budget planning, the oversight of a fiscal control board and increased state aid, according … The city of Buffalos finances have stabilized in recent years because of careful budget planning the oversight of a fiscal control …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately … the Smithtown Central School Districts District Board of Education Board ensured claims were adequately documented …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedCUNY Bulletin No. CU-846
… Purpose: The purpose of this bulletin is to provide instructions to agencies for … entered and filed on 07/23/2025 between the Comptroller of the City of New York and District 37, AFSCME, AFL-CIO, and its … The purpose of this bulletin is to provide instructions to agencies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-846-city-university-new-york-cuny-ratification-bonus-paymentCircle of Friends – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Circle of Friends on its Consolidated Fiscal Reports (CFRs) were … the fiscal year ended June 30, 2013. Background Circle of Friends provides preschool special education services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… Almost 2.7 million New Yorkers, or 13.9% of the state’s population, lived in poverty in 2021, compared to 12.8% of all Americans, according to the first in a series of reports released today by State Comptroller Thomas P. … Almost 27 million New Yorkers or 139 of the states population lived in poverty in 2021 compared to …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsReview of the Enacted Budget: State Fiscal Year 2021-22
… from the Comptroller More than a year after the onset of the COVID-19 pandemic in New York, our State continues to … relief — all positive developments for the enactment of a new State Budget. The American Rescue Plan (ARP), signed … including a three-year increase to corporate franchise tax rates and a seven-year increase to personal income tax rates …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22NYSLRS Announces Employer Contribution Rates for 2024-25
… Thomas P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System … Fiscal Year (SFY) 2024-25. Employers’ average contribution rates will increase from 13.1% to 15.2% of payroll for the … one of the strongest pension funds in the nation, and the rates announced today will help ensure that public workers …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25New Laws Affecting Tier 6 Contribution Rates
… Budget includes new laws that affect Tier 6 contribution rates: Reduces Tier 6 contribution rates effective October 1, 2026. Excludes overtime pay … temporarily from the calculation of Tier 6 contribution rates. NYSLRS will be working closely with you to make the …
https://www.osc.ny.gov/retirement/employers/new-laws-affecting-tier-6-contribution-ratesUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by United Cerebral Palsy Association of Nassau County, Inc. (CPN) on its Consolidated Fiscal … to children with disabilities who are 3 to 5 years of age. CPN is reimbursed for these services through rates … included: $145,501 in personal service costs, consisting of $101,794 in payments with unsupported time and payroll …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2257
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 and April 2024 retroactive increases … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 and April 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2257-april-2023-and-april-2024-retroactive-increases-premium-overtimeDiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… New York City’s Department of Consumer and Worker Protection (DCWP) is falling short in enforcing Local Law 144 (LL144) which regulates the use of artificial intelligence (AI) in employment decisions, … it’s not easy to get help. New York City’s Department of Consumer and Worker Protection must do more to ensure that …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by UCPA of Cayuga County d.b.a. E. John Gavras Center (Gavras Center) … to children with disabilities who are between the ages of 3 and 5 years. For the purposes of this report, these programs are referred to as the SED …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Kids in Action of Long Island, Inc. (Kids in Action) on its Consolidated … children with disabilities who are between 3 and 4 years of age. Kids in Action is reimbursed for these services … set by SED. Kids in Action also operated a Department of Health-approved program (Early Intervention); however, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualBank Street College of Education – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Bank Street College of Education (Bank Street) on its Consolidated Fiscal Report … day to children with disabilities who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and information technology controls … Village of Livonia Board Oversight and Information Technology 2014M221 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Administration of the Article 8-A Loan Program
… whether the loans awarded by New York City’s Department of Housing Preservation and Development (HPD) under the … loan recipients are complying with the requirements of their loans with respect to correcting violations and … which provides low interest rate loans to owners of rent-regulated multiple dwellings in New York City. The …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-programVillage of Keeseville – Financial Condition (2013M-192)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2010, through May 31, 2013. Background The Village of Keeseville is located in Essex County. The Village is … Village of Keeseville Financial Condition 2013M192 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192State Agencies Bulletin No. 2190
… Purpose: The purpose of this bulletin is to inform agencies of the 2024 New York State Paid Family Leave Program rate … are affected. Background: The New York State Department of Financial Services announced the 2024 premium rate and the … The purpose of this bulletin is to inform agencies of the 2024 New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseVillage of Dering Harbor – Payroll (2020M-78)
… - pdf ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate controls over payroll … formal, written employment contracts to document terms of employment, job descriptions and responsibilities, work …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Oversight of Mitchell-Lama Application Fees
… Objective To determine if the New York City Department of Housing Preservation and Development (HPD) ensured that … fees to applicants or turned them over to the Office of the State Comptroller as abandoned property. Our audit … Its mission is to promote the quality and affordability of housing. The Mitchell-Lama Program (Mitchell-Lama) …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-fees