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DiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% increase in … occur,” DiNapoli said. “The state needs to do what it can to stabilize finances, build reserve funds, focus on efficient service delivery and develop a strategy for how to contend with federal changes. The final budget had …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… not have required performance justification; $132,846 in salary to employees who worked for other programs operated by …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
… between Town officials is an important internal control for preventing errors and misappropriation of assets . By … oversight, the Supervisor has weakened internal controls. For example, from January 1, 2022 through September 30, 2022, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46East Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfTown of Groton – Long-Term Planning (2022M-113)
Determine whether the Town of Groton (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment needs.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/groton-town-2022-113.pdfXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… when the Federal government provides resources to the State and requires the State to use the resources in … time requirements. These transactions are characterized by the following traits: The provider government (Federal or … to perform a particular program or promote its performance by another government or by a nongovernmental entity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsUnified Court System Bulletin No. UCS-330
… 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-330-april-2022-retroactive-ucs-uniform-and-equipment-allowance-andAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… The Empire State Development Corporation (ESDC) spent $211 million on an …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractTuition Assistance Program – State Financial Aid Program at Barnard College
… Located in Manhattan, near Columbia University, students at both schools can enroll in each school’s courses. Barnard …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeAudit of the Tuition Assistance Program at Plaza College
… Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … interest, from Plaza College. The State Education Department should ensure that school officials comply with … Education Services Corporation/State Education Department: Audit of the Tuition Assistance Program at SUNY ‐ Fashion …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeLewiston-Porter Central School District - Payroll (2018M-246)
Determine if the District accurately compensated employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Town of Schroeppel – Cash Disbursements (2014M-296)
… positions as provided by statute. Ensure that payrolls are thoroughly reviewed and certified by a Town official …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … from multiple vendors. Ensure that purchases are made in accordance with statute and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9State Police Bulletin No. SP-84
… Rate Change/Salary Increase) and increase salaries for all employees Active or on a paid Leave of Absence on 4/7/05 … 62 position. OSC will supply the agency with a listing of all employees who received the Cash Payment Award. Expanded … automatically process retroactive adjustments as well as all earnings such as overtime or lost time, based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-84-state-police-bu-62-arbitration-award-implementation-2003-05Opinion 90-32
… of bonds for the construction of improvements required to comply with an enforceable determination of the Department … of Environmental Conservation would not be subject to a referendum. A resolution authorizing an expenditure of … construction of a town salt storage shed is not subject to referendum under either Town Law, §§81 and 220, or Highway …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Archived Data and Publications
… 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Not Filed and Inconclusive: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Summary Data in Excel: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 All Data Worksheet in Excel: 2012 , …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsFinancial Condition and Outlook
… 8,000 faculty and staff and is the fourth largest employer in Brooklyn. It reported expenses for the year ended June 30, … three facilities: University Hospital of Brooklyn located in East Flatbush, Brooklyn; University Hospital at Long Island College Hospital (LICH) located in Cobble Hill, Brooklyn; and SUNY Downstate at Bay Ridge …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookIX.7.K Record Retention – IX. Federal Grants
… Government Records as published by the New York State Archives and Records for guidance on minimum retention … on the State Education Department's website at: http://www.archives.nysed.gov/records/retention-schedules-state In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled approximately $3 million. Key Findings … appointed specific vendors to provide goods and services for the year, without obtaining competition. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158State Agencies Bulletin No. 1090
… Accounting Interface will be submitted to SFS on the same schedule currently in use in CAS. Please refer to SFS for any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-system