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Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… were accurately calculated and ultimately supported, 54 of the 55 claims we reviewed were paid even though they were not properly supported at the time the claims were audited and approved for payment. … for monitoring out-of-district tuition billing. Ensure all supporting documentation is provided to the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Keene Central School District – Transportation State Aid (2021M-63)
… Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in … manner. Key Findings District officials did not apply for all applicable transportation aid in a timely manner and were … adequate procedures to ensure the District applied for all State aid for new bus acquisitions. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Penfield Central School District – Procurement (2022M-76)
… with District policies, statutory requirements and good business practices. Key Findings District officials did not … with District policies, statutory requirements and good business practices. District officials could not support they … with District policies statutory requirements and good business practices …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Town of Carroll – Town Clerk (2022M-20)
… The Clerks did not remit water rents and Clerk fees to the Town Supervisor (Supervisor) or to the appropriate State agencies by the 15th of each month. … a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Medina Central School District - Tax Collection (2019M-151)
… correspond to amounts deposited, intact. Ensure there is sufficient oversight of the tax collection process. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151DiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… the enacted state budget leaves greater uncertainty for school districts, health care providers and local … report notes the state has delayed the filing deadline for 2019 tax returns for individuals and corporations from April 15 to July 15. …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… books during unprecedented circumstances,” DiNapoli said. “Now that funding is winding down and local officials will … List Complete List of Fiscal Stress Scores Data Files FSMS Search Tool Tool Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… 17 cities with non-calendar fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesCUNY Bulletin No. CU-509
… for employees in Bargaining Unit T4. Affected Employees All employees represented by Local 3, IBEW in Bargaining Unit … Eligibility Criteria Employees in Bargaining Unit T4 in the following CUNY titles: Supervisor Electrician Electrician … 486 IBEW Local 3 Dues 487 IBEW Local 3 Agency Shop Fee The PayServ system will automatically assign agency shop fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-509-establishing-dues-and-agency-shop-fees-local-3Omnibus Procurement Amendments
… for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests for … contracts by the state comptroller. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-0Economic and Demographic Trends – 2023 Financial Condition Report
… Below Pre- Pandemic Levels in 2022 In calendar year 2022, the State gained over 443,000 jobs, an increase of 5 percent … sector lost jobs, down 1.7 percent from 2021. Job gains in all 10 State regions continued in 2022. New York City had the … Product (GDP) is the value of production originating from all industries in the state, as defined by the U.S. Bureau of …
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trendsState Comptroller DiNapoli Releases State Audits
… Development Council Inc., Compliance with the Reimbursable Cost Manual (2016-S-22) Auditors identified $16,699 in costs … Childfirst Network, Compliance with the Reimbursable Cost Manual (2016-S-15) For the fiscal year ended June 30, … and 2,052 payments totaling $818,766 to deceased homeowners. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases State Audits
… S. Keller School, Compliance with the Reimbursable Cost Manual (2015-S-98) For the three years ended June 30, 2014, … Services (BFS) Inc., Compliance with the Reimbursable Cost Manual (2016-S-47) For the fiscal year ended June 30, 2013, … Jowonio School, Compliance with the Reimbursable Cost Manual (2016-S-48) For the three fiscal years ended June 30, …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1115
… Purpose To inform agencies of the processing requirements for employees who claim exempt … a new Form W-4 by February 16, 2012 to claim exempt for the new year. The New York State Department of Taxation and … report and request a new Form W-4 and/or IT-2104-E from all employees appearing on the report. If the employee does …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012State Agencies Bulletin No. 1213
… Taxable travel reimbursements include: Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsHousing for Seniors (Follow-Up)
… Seniors (Report 2021-N-4 ). About the Program The New York City (NYC or City) Department of Housing Preservation and … in Queens, Serviam Heights LLC in the Bronx, Victory Plaza in Manhattan, and Woodlawn Senior Living in the Bronx—and one development assisted through the Section 202 Program, …
https://www.osc.ny.gov/state-agencies/audits/2026/05/18/housing-seniors-followNew GASB Standards
… shared with us from time and attendance personnel at the reporting entities and has finalized the … Training Sessions No training sessions are scheduled at this time. Agency Guidance GASBS 87, Leases Defining a … Contract Reviews and Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsStart a Business and Get Licenses
… Forming a Business in New York State To form a business in New York State or to register an … To form a business in New York State or to register an …
https://www.osc.ny.gov/state-vendors/resources/start-business-and-get-licensesOmnibus Procurement Amendments
… for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests for … contracts by the state comptroller. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsMuseum or Military Abandoned Property
… 5798 SH 80, Cooperstown, NY 13326 11/13/2025 H0021.1956L Portrait of the Honorable Chester McLaughlin 1956 Unknown … 5798 SH 80, Cooperstown, NY 13326 11/13/2025 N0010.1976 Portrait of Franklin Delano Roosevelt pre-1976 Unknown … 5798 SH 80, Cooperstown, NY 13326 11/13/2025 N0011.1976 Portrait of Herbert Lehman pre-1976 Unknown Unknown Fenimore …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-property