Search
Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-630% New York State Initiative
… Objective To determine whether the Department of Agriculture and Markets is adequately administering the … if the meals provided are high quality and healthy. The Department of Agriculture and Markets (AGM), through its Food … To determine whether the Department of Agriculture and Markets is adequately …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeState Agencies Bulletin No. 2382
… Purpose: The purpose of this bulletin is to provide agencies with information … Service Payment (Earnings Code LGS) based on years of qualifying service for employees in an eligible bargaining unit and to inform agencies of OSC’s automatic processing of the April 2025 M/C LGS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2382-new-april-2025-managementconfidential-mc-longevity-service-payment-lgsNYS Common Retirement Fund Reports First Quarter Results
… pension fund remains one of the nation’s strongest and best funded, providing state and municipal employees with … to increase accountability and transparency. Quarterly rates of return provide a snapshot of performance over three … plans in the nation. The Fund's fiscal year ends March 31. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsDiNapoli: State Tax Collections Dip
… last year and $454.1 million below projections, according to the June state cash report issued today by State … P. DiNapoli. “Personal income tax collections are off to a slower than expected start. The first quarter of the … may improve going forward, the state should be prepared to take action if revenue remains below estimates.” Total …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dipTown of Lockport – Building Permit Fee Collections (2025M-56)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector … is an official document issued by a local government − in this case a town − that authorizes a property owner to … 1, 2023 through June 18, 2024. Audit Summary The Inspector did not properly manage permit fee collections. The Inspector …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56NYS Common Retirement Fund Reports Third Quarter Results
… percent for the three-month period ending Dec. 31, 2018, with an estimated value of $197.3 billion, according to New York State Comptroller Thomas P. DiNapoli. "Like other … is the third largest public pension plan in the nation with an audited value of $207.4 billion in assets (as of …
https://www.osc.ny.gov/press/releases/2019/02/nys-common-retirement-fund-reports-third-quarter-resultsHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for CDBG and HOME (Follow-Up) (2023-F-42)
To determine the extent of implementation of the recommendation included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f42.pdfManagement of Capital Projects (2018-S-70) 180-Day Response
To determine whether Metropolitan Transportation Authority’s Long Island Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project management process and was successful in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70-response.pdfFederal funds to New York City: National School Lunch, Breakfast Programs
The National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools across the United States.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-national-school-lunch-breakfast-programs.pdfAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents (2023-N-1)
To determine whether the New York City Department of Social Services is administering the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n1.pdfOpinion 92-17
… that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the … need not, as a matter of law, include a share of county sales tax revenues for towns. You ask whether a sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli Releases July Cash Report
… Tax revenues through the first four months of the State’s fiscal year came in $17.7 million lower than the … Tax revenues through the first four months of the States fiscal year came in $177 million lower than the …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportOpinion 88-25
… -- Use of (exclusion of nonresidents); (imposition of fees and regulations) TOWN LAW, §198(4); STATE CONSTITUTION, ART … in the town maintains a dam, a public boat launch facility and a beach. You also indicate that the use of the facilities … use of the facilities in the district to property owners and inhabitants of the district, or to district property …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 89-58
… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, … a park district within an existing, larger park district and, if so, whether the use of the facilities in the new …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 95-13
… This opinion represents the views of the Office of the State Comptroller at the time … proceeds of outstanding bonds issued for a completed capital project must retain these proceeds for the payment of … school district purpose, in lieu of using the proceeds to pay principal and interest on the bonds, if the bonds do …
https://www.osc.ny.gov/legal-opinions/opinion-95-13State Agencies Bulletin No. 2172
… for reporting transactions in Administration Pay Period 19C. Affected Employees: Members of the NYS Legislature who … The adjustments will be paid in Administration Pay Period 19C, paychecks dated 12/20/2023. Eligibility Criteria: … of the year. Agency Actions in Administration Pay Period 19C: The agency must calculate and submit a transaction in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureXII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments and refunds made by … Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… New York State Comptroller Thomas P. DiNapoli today announced the launch of new online dashboards to track data for key industry sectors … State Comptroller DiNapoli today announced the launch of new online dashboards to track data for key industry sectors …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryDiNapoli: State Tax Revenues $3 Billion Below Last Year
… $4.3 billion, $52.5 million above last year and $806.7 million higher than the projection in DOB’s State Fiscal … agreement on help for state and local governments this week, it must be at the top of the agenda for quick action in … lower refunds. Sales tax receipts were $83.8 million or 6.7 percent lower than a year earlier. State Operating Funds …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-year