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Lawrence Union Free School District – Financial Management (2025M-115)
… fiscal year financial data. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund … maintain tax rate stability, comply with the 4 percent surplus fund balance 1 limit, and avoid excessive reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Town of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain complete, … 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141NY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… integrated oil and gas companies, including Exxon Mobil Corp., after a review of the companies’ readiness to … Corporation Ltd, Delek Group Ltd., Dana Gas Co and Unit Corp. The value of these holdings is approximately $26.8 … integrated oil and gas companies including Exxon Mobil Corp after a review of the companies readiness to transition …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investState Comptroller DiNapoli Releases Audits
… (2021-F-17) An audit issued in August 2020 identified $18.2 million that was paid for hospital services for ineligible members. Of the $18.2 million identified, Empire has recovered $11.5 million and … and chemically addicted homeless adults at their 200-bed Jack Ryan Residence. Auditors found the department is not …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… , City of New Rochelle , Suffolk County Community College , Village of Trumansburg and the Town of Webb . "In … inspection reports, as required. Suffolk County Community College – Information Technology (2018M-130) Although the … managing access to the network and the information system, college officials did not enforce the policy. The college has …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … (PA) guidelines regarding the sale of estate real property state that the PA shall determine fair market value and sell … that were not recorded on the annual report sent to the State Comptroller’s Office as required. In addition, auditors …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces State Contract & Payment Actions for January 2014
… Harriet Tubman Residential Center in Cayuga County to CNY Realty Development Co. LLC. Approved a $140,000 contract for …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-state-contract-payment-actions-january-2014DiNapoli Announces State Contract & Payment Actions for May 2014
… on his commitment to added transparency via his Open Book New York website. Highlights for May 2014: Major Contracts … $222.5 million, 20-year lease renewal for CUNY at 230 West 41st St., Manhattan, with 230 West 41st Street LLC, wholly owned by the Research Foundation of CUNY. …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014DiNapoli Announces Fiscal Stress Scores
… local governments in New York State ended 2020 in some form of fiscal stress, State Comptroller Thomas P. DiNapoli announced today. The communities were identified by the Comptroller’s Fiscal … local governments in New York State ended 2020 in some form of fiscal stress State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… The state’s prison population declined by half from March 2008 to March 2021, but the population of individuals aged 50 and above grew … The states prison population declined by half from March 2008 …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… also affected by a newly established tax structure, the Pass Through Entity Tax (PTET). The PTET allows certain … of the ongoing COVID-19 surge, economic risks, and the need for continuing financial support for those still … this transition period. As we begin the new budget season, I urge the Executive and the Legislature to proceed with …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… not always follow required placement policies, which set how certain groups of students should be prioritized. … the best opportunity for a bright future,” said DiNapoli. “My office’s audit found that the city’s process is … low-income students. But because every NYC student can receive meals, NYCPS does not always collect the required …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Agencies Bulletin No. 2079
… Taxable travel reimbursements include: Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments … Meal Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules … is the portion that is greater than the applicable Federal rate and not substantiated by receipts. The maximum rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… in public housing have not yet received funds from it and rental burdens for low-income New Yorkers remain high, … As of May 2023, the federal- and state-funded Emergency Rental Assistance Program (ERAP) distributed nearly $3.1 … for up to a year and waived late fees. “The Emergency Rental Assistance Program got off to a slow start in New …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startState Agencies Bulletin No. 1198
… Transfer transactions Note: This Bulletin describes the AI processing for the above types of transactions (i.e., New … of last character in the field must be numeric If the AI Hire transaction does not include a valid SSN, the … Web page at the OSC Internet site (http://www.osc.state.ny.us/payroll/pep.htm ) for additional updates on SSN …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyDiNapoli Op-Ed in Crain's New York Business
… transparency and accountability in budgeting for the use of federal relief funds. The full op-ed is below: What … would allow for greater visibility into the intended use of the funds, more precise reporting and assurance that … administration. No other large state disclosed less on its use of the funds. New York has not demonstrated how it will …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessState Agencies Bulletin No. 288
… Fund Code, Amount of Deduction, Employee's Agency Code, Social Security Number and Name. The pre-printed Federated Code, … been modified, must be returned to the employee so they can complete a new card or authorize the deduction for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignState Comptroller DiNapoli Releases Municipal Audits
… Village of Coxsackie – Treasurers’ Records and Reports (Greene County) The treasurers did not maintain complete, accurate and timely records and reports or adhere to generally accepted accounting …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-0Housing Assistance – Federal Funding and New York
… the State’s budget; rather, it is paid directly to the owner of the housing unit. Federal funding is instrumental in … not available Livingston County 446 402 Data not available Madison County 918 196 Data not available Monroe County …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceTown of Paris – Water and Sewer User Charges (2025M-146)
… conduct annual audits of the Clerk’s records, as required by New York State Town Law (Town Law) Section 123, to oversee …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146