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DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… looked at New York City, Yonkers, Buffalo, Syracuse and Rochester, the “Big Five” school districts in New York, as … new learning technology and spending on existing programs. Rochester and Buffalo set aside around 62% of their funding … followed by Syracuse (37.1%), Buffalo (30.1%), and Rochester (20.4%). In contrast to New York City, Los Angeles …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… fatalities. From 2018 to 2021, OCFS received approximately 1,400 reports involving allegations of fatal abuse or …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… than expected personal income tax collections and the prospect of significant aid from the federal government, in … than expected personal income tax collections and the prospect of significant aid from the federal government in …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerDiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… (2017-2019), the agency gave out 49 RESTORE awards for 785 projects to assist seniors needing emergency home …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkersDiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… today that his office will conduct a follow up review of the state Department of Health (DOH) after an audit … released in March 2022 exposed weaknesses in DOH’s ability to address the COVID-19 pandemic in nursing homes. “Families … today that his office will conduct a follow up review of the state Department of Health DOH after an audit released …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… manufacturing contracts,” DiNapoli said. “This significant improvement reflects short-term measures, however, not enduring policy changes. As the temporary aid winds down, the underlying trends are likely to … capita federal spending, up from 17 th in FFY 2020. The improvement was primarily due to increased federal spending …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… The state Office of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social … to make sure those entering the shelters are being set up with a plan to get the services they need and transition … The state Office of Temporary and Disability Assistance OTDA …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersDiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity
… to 42.4%, but the city’s gross domestic product (GDP) rose 8.2% during that period, accounting for more than 57% of … 1 percentage point to 46.8%. The number of businesses rose throughout the pandemic in New York City but also rose … 2022, leaving the city’s share close to 2017 levels. Wall Street wages in New York City, a critical driver of local and …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activityDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… inpatient psychiatric bed capacity and preserve and expand telehealth services.” Increase in Mental Health Needs The … and quarantines, as well as the increasing use of telehealth services, also contributed to decreases in inpatient psychiatric utilization. The expansion of telehealth services in OMH licensed facilities also decreased …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… look at this important program which provides a proven pathway to high-paying, in-demand careers, and a skilled …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… or other income sources located in New York. An additional 3% are part-year residents who file a return if they move … accounted for over half of the net out-migration in 2020. Married and head of household taxpayers (families) also left … the pandemic. In 2021, an equivalent of one in every 100 married resident filers left New York. Married filers earning …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycDiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
… million higher than the state Division of the Budget (DOB) estimates in the First Quarterly Update to the SFY … totaled $28.9 billion and were $646.8 million above DOB’s financial plan projections and $2.9 billion higher than … the same period last year and $33.6 million higher than DOB estimated. Sales tax receipts, the largest share of these …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-yearDiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… State Comptroller Thomas P. DiNapoli. “Economic growth is fueling higher tax collections,” DiNapoli said. “Record … all benefitted the state’s economy. While the state budget is currently on-track, any sudden shock can quickly reverse …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsDiNapoli: NYC Department of Buildings Meets Critical Goals but Lags on Lower Priority Issues
… review milestones. For jobs submitted through its public portal, in 2025, the department completed its first plan …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-department-buildings-meets-critical-goals-lags-lower-priority-issuesUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up) (2023-F-14)
To determine the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Report 2020-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f14.pdfResponse to Human Trafficking (2023-S-31)
To determine whether the Office of Temporary and Disability Assistance (OTDA) is overseeing contracted Providers (Providers) and Local Districts of Social Services (Local Districts) to ensure adequate services are being provided to victims of human trafficking (survivors).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s31.pdfHousing for Seniors (Follow-Up) (2025-F-19)
To assess the extent of implementation, as of February 6, 2026, of the six recommendations (the first three recommendations were addressed to HPD and recommendations four through six were addressed to HDC) included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f19.pdfAccounting for Encumbrances
This presentation will explain the purpose of encumbrances, when they should be used and the benefits of a properly established encumbrance system. We will also discuss the necessary accounting entries and the impact of encumbrances on the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-060326.pdfState Agencies Bulletin No. P-436
1985 Sal Increase, Changes in Location Pay, Calc of Promo Salary of Emp in Adm (02), Operational (03) and Inst (04) Services NU
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-436.pdfPurchases and Procurement Practices (Follow-Up) (2023-F-31)
To assess the extent of implementation of the eight recommendations included in our initial audit report, Purchasing and Procurement Practices (Report 2020-S-67).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f31.pdf