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Physical and Financial Conditions at Selected Mitchell-Lama Developments
… Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these … The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsState Agencies Bulletin No. 2059
… vehicle. Agencies must review and approve the valuation method chosen to ensure that the State of New York is in … have the option of using the Prorated Annual Lease Value method or the Daily Lease Value method. Commuting Rule – Appropriate when the vehicle is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159.1
… vehicle. Agencies must review and approve the valuation method chosen to ensure that the State of New York is in … have the option of using the Prorated Annual Lease Value method or the Daily Lease Value method. Commuting Rule – Appropriate when the vehicle is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… with real property taxes and user charges. The District’s 2024 budgeted appropriations totaled $218,100. Audit Summary … Approve two of the six emergency medical technician (EMT) appointments or pay rates for all six EMTs. Additionally, the … the third-party billing service vendor (vendor). Without updated written contracts with the vendor detailing the type …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Montrose Fire District – Claims Auditing (2025M-53)
… [read complete report – pdf] Audit Objective Did the Montrose Fire District (District) Board of Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Churchville-Chili Central School District – Procurement (2025M-18)
… procurements related to capital improvement projects (CIP) in accordance with statutory requirements and District … Generally, school district purchases should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Vertus Charter School – Information Technology Asset Management (2025M-9)
… track, inventory and safeguard information technology (IT) assets acquired or in use during the audit period? Audit … the Program Schools purchase a wide variety of IT equipment, such as desktop computers, as well as highly … assets can make up a significant portion of a school’s IT asset inventory, both in value and number. While officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Village of Herkimer – Payroll (2025M-37)
… Furthermore, employees were paid for overtime that, in some instances, was not adequately documented or consistent with language in their applicable collective bargaining agreement (CBA). … 1 that were paid a total of $260,030 for six pay periods. In general, salaries and wages were paid as authorized and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund … $14.6 million and it educated approximately 125 students in grades K-6. The District also paid tuition to neighboring … fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mState Agencies Bulletin No. 2366
… vehicle. Agencies must review and approve the valuation method chosen to ensure that the State of New York is in … have the option of using the Prorated Annual Lease Value method or the Daily Lease Value method. Commuting Rule – Appropriate when the vehicle is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… vehicle. Agencies must review and approve the valuation method chosen to ensure that the State of New York is in … have the option of using the Prorated Annual Lease Value method or the Daily Lease Value method. Commuting Rule – Appropriate when the vehicle is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli Urges NYC to Shore Up Rainy-Day Fund
… Thomas P. DiNapoli urged New York City officials to better prepare for financial downturns by evaluating the … city’s rainy-day reserve fund, establishing targets for how much should go into the fund each year and setting the conditions for … State Comptroller DiNapoli urged New York City officials to better prepare for financial downturns by evaluating the …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundDiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… New York City is expecting to generate a surplus of $3.7 billion in fiscal year (FY) 2022 due to federal aid, better-than-projected tax revenues, and … New York City is expecting to generate a surplus of $37 billion in fiscal year FY 2022 due to federal aid …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusDiNapoli Releases Analysis of State Financial Plan
… the next five years and includes plans to bolster rainy day reserves significantly, according to a report by State … the state’s fiscal footing. Making deposits to the rainy-day reserves on or ahead of schedule may help prevent … the next five years and includes plans to bolster rainy day reserves significantly …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planDiNapoli: NYC Financial Plan Improved From June
… continued improvement in the city’s fiscal position since June, but city finances could come under pressure amid a … November Plan shows higher revenue of $2.5 billion since June due to unanticipated federal grant funds. The plan also … billion) and FY 2026 ($5.9 billion) than estimated in June. Certain PEG savings are also expected from anticipated …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… like electric vehicles, new green buildings, or electric cooling and heating. PSC also did not fully account for other … energy targets. For example, according to the Independent System Operator, the state would need new technology not yet …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsDiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… DiNapoli released an economic snapshot today of Brooklyn’s Coney Island and Brighton Beach, where the amusement parks, … have faced incredible hardship. Yet, this report proves what we already know: Brooklyn always finds a way. I am so … York is the greatest city in the world but that doesn't happen on its own and it's not something we can take for …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… At least 20 percent of the publicly owned sewer systems in New York state were not reporting overflow events or … At least 20 percent of the publiclyowned sewer systems in New York state were not reporting overflow …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… Fiscal Year (SFY) 2021-22 Enacted Budget Financial Plan shows a remarkable improvement in the state’s financial … collections are up significantly, and our May Cash Report shows the state is $4 billion ahead of projections. It is … State Fiscal Year SFY 202122 Enacted Budget Financial Plan shows a remarkable improvement in the states financial …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesDiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… to the Elderly (RESTORE) program contributed to delays in urgent home repairs for seniors. The audit found the … on a local level. DiNapoli’s audit found that errors in the agency’s selection of LPAs resulted in many New York counties receiving no service through the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkers