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Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up) (2022-F-18)
To assess the extent of implementation of the six recommendations included in our initial audit report, Housing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f18.pdfLocal Government – 2021 Financial Condition Report
… the single largest source of local government revenue in the State, accounting for $36.6 billion, or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York City). … of growth in total expenditures of 1.9 percent. Fiscal Stress Remained Low in 2020, but Significant Risks May Still …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentState Comptroller DiNapoli Releases Municipal Audit
… did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … the board-approved fee schedule. Officials also failed to assess annually reported capital investment and salary information for reliability or compare it to estimates in project applications. Find out how your …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditOpinion 2006-3
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the use of the streets, highways, and public places or any part thereof or the space above or under them or any of them, for any specific purpose authorized by law upon …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3State Agencies Bulletin No. 1269
… compliance with IRS Rules and Regulations. Agencies should have an established process in place requiring employees to … method was used in the previous three (3) years. Cost of any Charges Incurred During Personal Usage Officers and … for personal use must reimburse the State for the costs of any charges incurred during any personal usage. These charges …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useLynbrook Union Free School District – Purchasing (2022M-17)
Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy for goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lynbrook-2022-17.pdfCollection of Fines Related to Tenant Complaints(follow-Up) (2023-F-9) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Collection of Fines Related to Tenant Complaints (2018-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f9-response.pdfDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… the SFY 2025-26 Executive Budget Financial Plan, according to the March State Cash Report released by New York State … (10.4%) higher than the previous year, due, in part, to increased personal income tax (PIT) receipts resulting … year collections. The increase was primarily attributable to stronger withholding and quarterly estimated tax payments …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25State Agencies Bulletin No. 1777
… APSU Clothing Allowance and to provide agency instructions for payments not processed automatically. Affected Employees … paychecks dated 11/27/2019. There is no direct deposit for this payment. Eligibility Criteria Employees in … payroll within one (1) year from 11/13/2019 is eligible for the payment upon the return from leave. The payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1777-2019-clothing-allowance-certain-agency-police-services-unit-apsuPublic Safety Overtime
… duty assignments. Reporting Requirements The employer of any member covered by the regulation must report all public … with the special duty assignment. Public safety overtime does count against the overtime cap for Tier 5 and Tier 6 …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeState Agencies Bulletin No. 2272
… all AC230 requests for which OSC is holding funds and the number of days the AC230 remains outstanding to ensure that … AC230s for which OSC is holding funds along with the number of days they are currently outstanding. Please refer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeSUNY Bulletin No. SU-344
… on the Rehire page and assign a Summer Session position number. Summer Session Worked in a Different Agency: If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsSUNY Bulletin No. SU-359
… on the Rehire page and assign a Summer Session position number. Summer Session Worked in a Different Agency: If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-paymentsState Comptroller DiNapoli Releases Municipal Audits
… The board also appropriated fund balances the town did not have, which resulted in deficit, or negative fund balances, … ability to know what effect financial decisions would have on future fund balance levels was diminished. …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief rebate program for the period … The Town receives landfill revenues that contributed to the accumulation of a significant amount of fund balance … by local law a tax relief rebate program in 2013 to provide property owners with a one-time property tax …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-1892021 Financial Condition Report – 2021 Financial Condition Report
… the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The impact of the economic … risks and challenges, and opportunities for changes to improve the long-term outlook for State finances. Read … financial, economic and demographic information in an easy-to-understand format. Read More … Provides citizens with an …
https://www.osc.ny.gov/reports/finance/2021-fcrOversight of Smart Schools Bond Act Funds (2019-S-13)
To determine whether the State Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have...
https://www.osc.ny.gov/files/state-agencies/audits/19s13/pdf/sga-2020-19s13.pdfSUNY Bulletin No. SU-328
… on the Rehire page and assign a Summer Session position number. Summer Session Worked in a Different Agency: If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-328-2022-suny-summer-sessions-paymentsXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… or exchanged. The asset arises from contractual or other legal rights, regardless of whether those rights are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureService Diversions for Maintenance and Capital Projects
… public. Whenever commuters are expected to be affected by a planned diversion, Public Affairs is responsible for … The annual Outage Plan for service diversions was reduced by 1,483 days (29 percent) in 2009 and 1,655 (35 percent) in 2010. These revisions were not approved in writing by executive management. Substantial changes such as these …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projects