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Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education for Regions Outside New York City
This report provides regional analysis of certain financial and demographic data for New York’s school districts outside of New York City.
https://www.osc.ny.gov/files/local-government/publications/pdf/education-revenues-and-expenditures.pdfDiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24
… Tax collections for State Fiscal Year (SFY) 2023-24 totaled $106.4 billion, … or 6.2%. Collections were $70.4 million lower than DOB’s latest projections. Business tax collections totaled $27.7 … bank tax. Total business tax collections exceeded DOB’s latest projections by $527.2 million. All Funds spending …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24DiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… Tax collections for State Fiscal Year (SFY) 2024-25 totaled $117.5 billion, … 2.2%. These collections were $139 million lower than DOB’s latest projections. Business tax collections totaled $31.4 … last year. Total business tax collections exceeded DOB’s latest projections by $2 billion. All Funds spending totaled …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Contract with EBSCO Subscription Services, Inc. (Follow-Up)
… Title subscription. Our initial audit examined billings to one agency, the State University of New York, and found EBSCO …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-followDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… close the achievement gaps — including lower graduation rates — that they are working so hard to overcome,” DiNapoli …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsCapital Program Revenue and Expenses (Follow-Up)
… of the recommendations in our initial audit report, Capital Program Revenue and Expenses (Report 2014-S-54 ). … a formal long-term capital planning process given the magnitude of those revenues. In addition, the annual capital … management system to effectively monitor capital project status. We also found NYRA used VLT revenues for operating …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followVillage of Fort Plain – Leave Benefits (2020M-101)
… (Village) officials established appropriate control over employee leave time. Key Findings Village officials did not establish appropriate controls over employee leave time. The Board did not establish … and procedures. Officials did not accurately maintain employee leave records. Leave used and compensatory time …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101DiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… compared to the same period last year, according to State Comptroller Thomas P. DiNapoli. Sales tax collections … of the state saw a large drop in overall collections. New York City experienced a 31.9 percent decline, amounting to …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayReview of the Financial Plan of the City of New York, May 2023
Three years removed from the onset of the COVID-19 pandemic, New York City faces ongoing and new risks to its finances just as the economy has shown signs of slowing.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2024.pdfHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/half-hollow-hills-central-school-district-2024-33.pdfKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2022-62.pdfSUNY Bulletin No. SU-244
… provided in the “Background” section to determine the new Benefit Plan) Save the transaction. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementSUNY Bulletin No. SU-255
… provided in the “Background” section to determine the new Benefit Plan) Save the transaction. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-255-two-year-look-back-tier-6-suny-tiaa-optional-retirementState Agencies Bulletin No. 1489
… earned over their tax treaty limit are subject to Federal, State and local (if applicable) taxes. Note: PayServ will … if the NRA is a resident of one of the five boroughs in New York City or the City of Yonkers, local taxes are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1489-nonresident-aliens-nra-who-have-reached-their-tax-treaty-limitsState Agencies Bulletin No. 1587
… employee is allowed to claim more. See IRS Publication 519 for guidance). Under Tax Treaty/Non-Resident Data Delete the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… The State’s Empire State Development agency (ESD) has not been … statutory requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as … or their disposal. ESD reported that as of June 2023, it owned 130 properties and that 71 (55%) are vacant. Three of …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowCompliance With Jonathan’s Law (Follow-Up)
… Our initial audit report, issued on November 18, 2019, sought to determine whether OPWDD was complying …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followPublic Health – 2022 Financial Condition Report
… Record High of Nearly $84 billion, an 11 Percent Increase State Medicaid spending grew by $5.2 billion (22.9 percent) … billion from SFY 2021-22 to SFY 2022-23. Nearly 9 Million New Yorkers Benefited from Medicaid, Essential Plan or Child … grow to over 1.2 million by March 2025. In April 2015, New York State joined Minnesota to become the only states in the …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthDiNapoli Finds Schools Falling Short on Emergency Planning
… planning for schools. Alarmingly, two schools did not have district-wide safety plans even though plans were mandated … for one school district. These entities include: Argyle Central School District, Candor Central School District, Commack Union Free School District, …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningDivorce – New Career Plan for ERS Tier 2 Members
… … New Career Plan information for ERS Tier 2 members covered by …
https://www.osc.ny.gov/retirement/publications/1509/divorce