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DiNapoli: State Tax Revenues $3 Billion Below Last Year
State tax receipts in November were higher than expected by the Division of the Budget DOB but collections 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 New York State Comptroller DiNapoli
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 improper spending. As … and guidance for Business Units when making payments to vendors doing business with New York State. Guide to … 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
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll … automatic processing of the 2024 Year End Adjustments for Members of the NYS Legislature, and to provide … The purpose of this bulletin is to inform the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2081
… Purpose The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll … automatic processing of the 2022 Year End Adjustments for Members of the NYS Legislature, and to provide … The purpose of this bulletin is to inform the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2172
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic … and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees: Members … The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll …
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)
… a district will spend and receive, the amount of fund balance that will be available at the end of the fiscal year … in appropriations. The Board also appropriated fund balance totaling $68,598 in three of the fiscal years … funds. Furthermore, the District did not have a fund balance and reserve policy to address these matters and made …
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)
… [read complete report – pdf] Audit Objective Did West Irondequoit Central School District (District) … A’s Profile section. Audit Summary District officials did not conduct all required drills or conduct all drills … that they met all drill requirements. Officials also did not conduct all required bus drills, did not ensure all …
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)
… Indian Lake Central School District (District) officials identify, report and implement needed remediation to reduce … 2025. 2 Audit Summary District officials did not properly identify, report or implement needed remediation to reduce … because District officials did not have a sampling plan to identify all water outlets for sampling or exemption. …
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)
… by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 95 of the 264 (36 percent) … the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent … by NYS Public Health Law and Department of Health DOH regulations We determined 95 of the 264 36 percent water …
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)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and … and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups or provide IT security …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10State Agencies Bulletin No. 2391
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic … and to provide instructions for reporting transactions in Administration Pay Period 20C. Affected Employees: Members … The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2391-2025-year-end-adjustment-members-nys-legislatureDiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… fiscal aspects of the construction, office, securities, restaurant, retail, tourism, and the arts, entertainment and … occupancy for the tourism sector, number of diners for the restaurant subsector, and vacancy rates for the office … Arts, Entertainment and Recreation Construction Office Restaurant Retail Securities Tourism Industry Sector Reports …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryAccounting 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.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