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DiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… tax collections from the new Pass-Through Entity Tax (PTET), which was not included in SFY 2021-22 Enacted Budget projections. PTET proceeds are expected by the Division of the Budget to … tax (PIT) collections in subsequent years. Excluding the PTET, overall tax collections were $13.6 billion higher than …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… can use them. Process and Document Preparation: HANDLING CODE DESCRIPTION A Handling code “A” allows a Business Unit’s courier to pick up a … Units processed that day, and Enter an “A” in the Handling Code box in the Payment Method section of the voucher to make …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… The purpose of this section is to provide guidance to Business Units on year end payment processing and lapsing … can be legally used and is the date by which a Business Unit must process its vouchers using that … from the prior fiscal year. To ensure timely processing, Business Units are encouraged to review the “Appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… and whether funds at these developments are being used for intended purposes. The audit covered the period from … often enter into written agreements with agents for management services, which must be approved in writing by … failed to provide a safe and clean living environment for their residents and commercial tenants and used …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsMedicaid Program – Medicaid Payments for Early Refills of Prescription Drugs and Supplies
… refills are refills on prescriptions before the previous supply has been fully used. States set early refill … dispensed amount has been used, or up to a 10-day supply of medication is remaining of the cumulative amount … policy, nearly 43% of our findings had 20 or more excess supply days. For example, we identified one member who …
https://www.osc.ny.gov/state-agencies/audits/2026/03/20/medicaid-program-medicaid-payments-early-refills-prescription-drugs-and-suppliesSelected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… and the U.S. Department of State. For a non-diplomatic plate, when a summons is issued, vehicle owners must respond …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followSelected Management and Operations Practices
… vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these programs could be … vehicle initiatives and programs placed the Charge NY and Charge NY 20 charging stations in locations where the …
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practicesComplaint Processing
… penalties stated by its memorandum of understanding (MOU) with the NYPD over disciplinary penalties in one case soon after the MOU was effective. 1 A truncated case is when an …
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processingEnforcement of Commission Orders and Other Agreements (Follow-Up)
… and water services for New York’s residential and business customers, while also protecting the environment. … the major electric and gas utilities’ performance in relation to benchmarks in each utility’s performance plan. …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… industrial, and academic uses. Radioactive materials can be used for diagnostic and therapeutic purposes, to test new drugs and to study cellular functions, and in … 1- to 5-year inspection time frames by relying on a buffer. The buffer is intended to allow for more …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andMonitoring of Select Programs (Follow-Up)
To assess the extent of implementation of the five recommendations included in our initial audit report Monitoring of Select Programs Report 2020S47
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followChild Care and Development Block Grant – Federal Funding and New York
… will decline by more than a third from FY 2025 to FY 2026. However, the City will likely incorporate additional … 11.0% Note: Columns may not add due to rounding. Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – Number of Children Using Child Care Vouchers Sources: NYC Open Data; OSC analysis …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantUnified Court System Bulletin No. UCS-46
… Uniform Allowance processing and to explain agency Time Entry procedures. Affected Employees Eligible employees in … add the Uniform Allowance payment of $550.00 in the Time Entry panel for all employees in Bargaining Units SY and SR … The agencies must delete the UA5 earn code from the Time Entry panel for ineligible employees. To pay the Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-paymentState Agencies Bulletin No. 2424
… is reversed due to an overpayment, who request a Check Exchange, or who request a Payroll Check Reissue for any … from financial institutions to be transferred for salary exchange processing when SFS becomes available. Reversal … to process a Report of Check Returned for Refund or Exchange (AC-230) until after the SFS blackout period ends. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2424-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No. 1134
… reporting line number changes and to describe how account codes will be charged in Fiscal Year 2012-13. Affected … the Statewide Financial System (SFS) and PayServ Account Codes and PayServ Data Conversion Requirements. OSC Actions … Position Management Mailbox. Questions regarding account codes or Position Pool IDs may be emailed to the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012Elmira City School District – Capital Projects (2025M-21)
… to the 2020 Capital and Energy Performance Improvements Project (Project)? Audit Period March 19, 2020 – January 31, 2024. We … vendors as possible. District voters approved the ongoing Project, with a budget of $76.8 million. Although the Project … for two professional service contracts related to the Project …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… replacement costs, January 1, 2020 to analyze reserve balance trends and forward to April 2, 2025 to … costs, useful life and the creation of a new capital plan. Understanding the Audit Area A fire district (district) … of Fire Commissioners (Board), responsible for the general management and control of the District’s financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Village of Weedsport – Financial Management (2025M-76)
… manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, … of the Village’s financial affairs. As of February 28, 2025, the Village’s 15 reserve funds, which provide a … more fund balance than available in the 2024-25 and 2025-26 fiscal year budgets. The Board also did not adopt an …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Cincinnatus Fire District – Board Oversight (2025M-77)
… prevent fraud and misuse of funds. This is accomplished, in part, by monitoring financial and inventory records, … ensured that annual financial reports (AFRs) were filed in a timely manner, the Board did not: Ensure that District … corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77State Comptroller DiNapoli Releases Municipal & School Audits
… assets with a combined cost of $79,383 were not recorded on the district’s inventory list. Town of Seneca Falls – Cash … fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. In addition, the accounting functions performed by staff were …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits