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DiNapoli: State Tax Revenues $3 Billion Below Last Year
… through the first eight months of the state fiscal year were $3 billion lower than last year, according to the monthly State Cash Report released by … of November totaled $4.3 billion, $52.5 million above last year and $806.7 million higher than the projection in DOB’s …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearXII.2 Expenditure Policies – XII. Expenditures
… and refunds made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and … and refunds made by the State and its departments prior to payment in order to prevent and detect fraud waste and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesState Agencies Bulletin No. 2285
… payroll offices of OSC’s automatic processing of the 2024 Year End Adjustments for Members of the NYS Legislature, … in Administration Pay Period 19C, paychecks dated 12/18/2024. Eligibility Criteria: Departments 04210 and 04220 … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… such as restaurants, hotels and retail stores. There is no doubt the recovery of New York state requires a robust and … information on how each of the sectors compares with the private sector overall as well as the rest of the state and … 17.9% below what it was in March 2020. Construction : Jobs in the sector rebounded from a low of 87,200 in April …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryState Agencies Bulletin No. 2391
… statutory salary, whichever is applicable. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a Control-D report will be available for agency … 19C, paychecks dated 12/17/2025 are confirmed). Exception Listings Exception listings identify Members who will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2391-2025-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2081
… Allowance salary and no adjustment is needed. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a Control-D report will be available for agency … 18C, paychecks dated 12/07/2022 are confirmed). Exception Listings Exception listings identify Members who will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2172
… statutory salary, whichever is applicable. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a Control-D report will be available for agency … 18C, paychecks dated 12/06/2023 are confirmed). Exception Listings Exception listings identify Members who will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureHoltsville Fire District – Financial Management (2025M-4)
… balanced budgets based on historical data or known trends in which recurring revenues finance recurring expenditures. In preparing a budget, a board must estimate the amounts a … funds. This was 45 percent more than the $2.2 million in transfers planned, with no indication of the Board’s plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4West Irondequoit Central School District – Emergency Drills (2025M-85)
… sites. Evacuation is used in response to various building emergencies such as fire, gas leak, roof collapse or … cannot ensure that staff and students are prepared for emergencies. Additionally, without properly notifying parents … in recognizing and contributing to being prepared for emergencies. The report includes four recommendations that, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not have a sampling plan to identify all water outlets for sampling or exemption. District officials also did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… classrooms; one in a bathroom, and the other at a kitchen sink. Although District officials notified the local health …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Village of Hudson Falls – Information Technology (2025M-10)
… IT systems or develop adequate IT policies or procedures. In addition, the Board did not develop and adopt an IT … lose important data and suffer a serious interruption in operations. For example, officials did not monitor … and finances, food, and personal health and fitness. In addition, the Board paid two IT vendors for IT services …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Accounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development. It will also address the options for amending the budget and monitoring the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-the-budget-process-060723.pdfEPI- Employment Recovery Is Slow for New Yorkers with Disabilities
People living with disabilities face unique daily challenges that can present barriers to employment. The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, and these rates have not declined as quickly in New York as they have nationally.
https://www.osc.ny.gov/files/reports/pdf/disabilities-employment-recovery.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2) 180-Day Response
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2-response.pdfReal Property Portfolio (2022-S-14) 180-Day Response
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14-response.pdfHomes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)
To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2)
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2.pdf