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State Comptroller DiNapoli Releases School Audits
… County) Since school officials did not procure goods and services in accordance with the established policy and … and reported results through the DOH’s reporting system 245 days after the required reporting deadline. … aid attributable to students receiving special education services from 2022-23 through 2023-24. These findings …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-230
… Purpose To provide instructions for processing Discretionary Lump Sum … Employees Active employees in Bargaining Unit 08 with the following Pay Basis Codes: 21P , ANN , BIW , CAL , CYF and CYP Background Pursuant to the MOU Side Letter dated 08/05/98 between UUP, GOER and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-230-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2015IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… 55152 Inmate/Client Wages Inmate/client wages (work for pay). Interpretation/Translation 55153 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceState Comptroller DiNapoli Releases State Audits
… structures, it had not performed biannual inspections of a significant number of them – some over many years, some not … Moving forward, additional actions should be taken to ensure all high- and intermediate-importance structures … provides treatment, rehabilitation, and support services to individuals diagnosed with severe mental illness whose …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0The Big Picture – What Every Employer Should Know
… The Retirement and Social Security Law (RSSL) establishes … establishes the overall methodology used to make sure we have assets available to pay for those benefits. Sources of …
https://www.osc.ny.gov/retirement/employers/partnership/big-pictureNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, New York State Psychiatric Institute - Controls Over State … to provide information on any actions that are planned to address the unresolved issues discussed in this review. … To …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followLiberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4State Agencies Bulletin No. 1674
… or pay stub as a “Taxable Expense” (Earnings code TXE).The final transfer of taxable travel reimbursements for 2018 will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1674-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1596
… the 2017 calendar year-end procedures for taxable travel reimbursement. Background Taxable travel reimbursements include: Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments … is the portion that is greater than the applicable Federal rate and not substantiated by receipts. The 2017 maximum rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1596-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… 1.5 million in 2016 with office space reaching 550 million square feet amid the largest employment expansion in the … contain 450 million square feet of office space, three times more than in Chicago (which is ranked second …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionState Agencies Bulletin No. 1213
… advice as a “Taxable Expense” (Earnings code TXE). The final transfer of taxable travel reimbursements for 2012 will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2279
… Purpose: The purpose of this bulletin is to inform the NYS Senate and NYS Assembly Payroll Offices of OSC’s automatic … Legislative Members are not eligible to receive the final paycheck in that calendar year. Paychecks for … which may result in a catch-up deduction or a direct bill to the employee. The OGS parking fee deduction, (code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2279-impact-27-pay-periods-calendar-year-2024-nys-legislative-membersSagaponack Common School District - Fund Balance Management (2018M-53)
… budgets with appropriations that are realistic and based on historical trends or other known factors. Review reserves … to take corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53City of Fulton – Fiscal Stress (2013M-310)
… of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background … The Common Council is the legislative body responsible for managing City operations. The City’s budgeted … results for the fiscal years 2010 through 2012 and found that the Council adopted realistic budgets. The …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Lansing Central School District – Procurement (2021M-213)
… and did not help ensure officials sought competition for goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for four of six professional service providers paid $301,023 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to … to receive textbooks. The District did not have systems in place to account for textbooks purchased for and loaned to … action. Appendix B includes our comments on issues raised in the District's response letter. … Determine if District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… may lack savings. SONYMA offers a Down Payment Assistance Loan (DPAL) and has offered enhanced DPAL programs for …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowTompkins County Development Corporation – Board Oversight (2021M-7)
… of $88,815 was collected even though only $1,000 should have been collected in accordance with the current … Ensure that administrative fees collected are based on the Board-approved policy or deviations have been approved. Corporation officials generally agreed …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightManagement of the Student-School Matching Algorithm
… public schools (excluding charter schools). New York City (NYC) students apply to NYCPS’ high school programs across NYC by submitting one application in which they may select up … school through MySchools, the official online platform for NYC families to search for and apply to public schools. Our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmTaxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdf