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DiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… State tax receipts totaled $51.5 billion through the first six months of State Fiscal Year (SFY) 2023-24, $1.7 … released in the Division of the Budget’s (DOB) July Update to the Enacted Budget Financial Plan. However, tax receipts … part, this year’s financial market volatility as well as how PIT credits were claimed in SFY 2022-23 under the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… employees’ compliance with the acceptable Internet use policy (AUP) on the District’s network. Key Findings … Internet use policy on the District’s network. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that: Six of 40 employees used …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Opinion 96-12
… be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Days Worked – Enhanced Reporting
… Understanding how to establish and calculate the days worked for your employees is a crucial part of employer …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedTown of Fishkill – Fiscal Stress (2013M-188)
… Town officials did not maintain proper accounting records and did not segregate the donated funds for the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Repaying Your NYSLRS Loan after Retirement
… Security number, along with the words “Loan Repayment,” on your check or money order. Mail it to: NYSLRS Accounts …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the District for the … District officials adopted budgets that included plans to use fund balance totaling almost $1.5 million between the … not include provisions for the use of reserves, including how and when disbursements should be made or optimal or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191XII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… Business Units how to process vouchers payable to vendors when the SFS is unavailable due to an emergency situation. During the initial stages of an emergency situation, the Office of the State … process payments mandated by law to be paid on a specific date or critical payments for goods/services directly related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… cancel or delay, it must prioritize keeping the system in a state of good repair and it must be transparent about how the choices it makes will impact riders, according to a report released today by State Comptroller Thomas P. … in the coming weeks and months will affect riders for years to come,” DiNapoli said. “The MTA will be forced to …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingOpen Educational Resources
… are under copyright but have been released under an open license and are available to students at no or low cost. OER … reused, and customized under an intellectual property license that permits their free use while ensuring authors …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesCollection and Use of Oil Spill Funds (Follow-Up) (2017-F-13)
To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds (2014-S-59).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f13.pdfXII.6.B Land Acquisition Payments – XII. Expenditures
… record retention requirements specific to land acquisition payments, see Section 3 - Record Retention - Accounts Payable … required documentation. BSE will adjust or redirect payments to affected parties per the OAG certification … Preparation for Eminent Domain Additional Allowance Payments and Land Acquisition Deposits: Eminent Domain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsState Public Health Emergency Medical Stockpile
… machines. Unlike normal procurement circumstances, DOH was not involved in decisions regarding ordering supplies and DME … sampled worth $329,790, we found that DOH could not provide proof of delivery for 140 pieces of DME (e.g., … onset of COVID-19 (as of November 2020). Of the total DME available for use (including pre-COVID-19 inventory), only …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileImproving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-020724.pdfImproving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-2-8-23.pdfImproving the Effectiveness of Your Claims Auditing Process Webinar Presentation
This webinar will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-the-effectiveness-of-your-claims-auditing-process-02-16-2022.pdfImproving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-020525.pdfControls Over Vehicle Use and Transportation-Related Expenses (2019-S-37) 180-Day Response
To determine whether the Department of Transportation (Department) has established adequate controls to effectively monitor and ensure accountability over its vehicle use and maintenance expenses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s37-response.pdfNYC Surplus Projected to Reach $550 Million in FY 2020
… New York City now projects a surplus of $550 million in fiscal year 2020, reflecting stronger-than-expected … and business income tax collections during the first four months of the year, according to a report released today by … in 2019, profits were up 10 percent in the first three quarters of the year. Stronger Wall Street profits are likely …
https://www.osc.ny.gov/press/releases/2019/12/nyc-surplus-projected-reach-550-million-fy-2020DiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… New York lags behind most other states in responding to the 2020 Census, ranking 38th in the country, New York State … Yorkers to be counted and respond to the Census. “New York is in danger of being undercounted. The stakes are high and … paid more tax dollars than it received back in spending when measured on a per person basis, with a per capita …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-forms