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DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero

… 677 school districts as well as 10 cities, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … state’s school districts (excluding New York City and the Big Four city school districts) will have about $308 million …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zero

Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)

… initial audit report Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). … testing, and maintenance of resident care-related medical equipment. The Department oversees nursing homes in … our initial audit report Oversight of Resident CareRelated Medical Equipment in Nursing Homes …

https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-follow

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… are to advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as authorized by New York State Law. The Agency is governed by a Board which comprises nine …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

Capital Program Revenue and Expenses (Follow-Up)

… implementation of the recommendations in our initial audit report, Capital Program Revenue and Expenses (Report 2014-S-54 ). Background The New York Racing … implementation of the recommendations in our initial audit report Capital Program Revenue and Expenses Report 2014S54 …

https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-follow

DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029

… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … the Financial Plan is projected to become more reliant on tax revenues; by SFY 2029, tax collections are projected to … As a result, the state is projected to near its debt limit, with room under the state’s debt cap projected to …

https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029

V.3.I Class – V. Chart of Accounts (COA) Governance

… of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and tax-exempt GO bond spending and reimbursement transactions. If a GO …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-class

Hazard Mitigation and Coordination (Follow-Up)

… New York City Hazard Mitigation Plan (HMP) identifies the hazards that pose a risk to the City as well as actions agencies are taking to reduce the impacts of these hazards. NYCEM creates and maintains four citywide evacuation …

https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-follow

Infrastructure Inspection and Maintenance (Follow-Up)

… of implementation of the seven recommendations included in our initial audit report, Infrastructure Inspection and … number of them – some over many years, some not at all. In addition, the report concluded a risk existed that critical structures most in need of repair were not given priority, as the …

https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-follow

Additional Service Credit for Sick Leave (Section 341[j]) – Forest Rangers Plan

… Under Section 341(j) of the Retirement and Social Security Law (RSSL), you may receive service credit for your unused, …

https://www.osc.ny.gov/retirement/publications/1864/additional-service-credit-sick-leave-section-341j

State Comptroller DiNapoli Releases State Audits and Examinations

… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Health … (DOH): New York City School-Based Health Centers: Security and Controls Over Medications and Related Supplies (Follow-Up) (2016-F-29) An initial audit …

https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0

Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process

… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed directly by the governing board. Having the …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsible

Wyandanch Union Free School District – Budget Review (B21-7-1)

… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to liquidate an operating deficit, it must …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1

State Agencies Bulletin No. 1848

… regarding lapsing (including the OSC Accounting Operations Advisory Number 6) are located below: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1848-sfs-chartfield-strings-payserv-09152020-09302020-lapse-dates

DiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach

… in-demand trades, ranging from information technology to health care. A new audit released by State Comptroller Thomas … credentials in high-growth fields, including construction, health care, information technology and manufacturing. … into new sectors, including information technology, health care, agriculture, hospitality and advanced …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reach

DiNapoli Announces State Contract And Payment Actions For October 2015

… on the Erie Canal in the Syracuse area. $4.4 million with Union Concrete and Construction Corp. to rehabilitate four … Inc. for emergency highway repairs at various locations in Columbia, Dutchess, Orange, Putnam, Rockland, Ulster and … $1.5 million to New York University, $1 million to Columbia University, $549,000 to Syracuse University, and …

https://www.osc.ny.gov/press/releases/2015/11/dinapoli-announces-state-contract-and-payment-actions-october-2015

DiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds

… bond acts: Environmental Quality (1986), Clean Water/Clean Air (1996), and Smart Schools (2014). The Series 2021A … bond acts: Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005), …

https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bonds

Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011

… New York State Health Insurance Program: Payments Made to Hudson Valley Hospital Center (2009-S-99) New York State Health …

https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-through

DiNapoli: Tax Cap Remains at Two Percent for 2020

… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2020 fiscal year, according to State Comptroller … P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 …

https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020