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Review of the Enacted Budget: State Fiscal Year 2021-22
… (3) (4) (4) (4) Extension of Sales Tax Exemption on Vending Machine Sales (2) (1) - - Business Taxes 774 1,083 …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Economic Impact of Tariffs – Federal Funding and New York
… amount of imports and exports reported are based on the price paid for those goods; when adjusting for the change in … 2024 (dollar amounts in millions) Exports Imports Amount Share of Total Amount Share of Total Canada $20,334.4 21.6% Canada $20,532.9 12.8% …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/economic-impact-tariffsSelected Aspects of Toll Collections
… issues are addressed. The audit covered the period January 2019 to October 2023. About the Program The New York State … invoicing, and receivables collection. In December 2019, NYSTA established the Office of the Toll Payer Advocate …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsCUNY Bulletin No. CU-782
… Assistant Chief Engineer TG $37.01 Broadcast Associate (FT & H) SJ $35.01 College Graphics Design (FT & H) TG $35.01 College Interior Designer TG $37.01 Project … 2 TG $37.01 Television Media Production Specialist (FT & H) SJ $35.01 Television Media Engineering and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseOpinion 92-35
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable property) RECEIVER OF TAXES AND ASSESSMENTS … Whether Real Property Tax Law RPTL 987 requires town tax collecting …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Oversight of Smart Schools Bond Act Funds
… audit covers the period April 1, 2015 through August 27, 2019. About the Program The Smart Schools Bond Act (Act) was … purchases or projects in their approved Plans. As of June 2019, the Department had approved 655 Plans with projects …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsState Agencies Bulletin No. 2260
… processing instructions regarding the implementation of double time payments for employees mandated to work beyond 16 … by Chapter 175 of the Laws of 2024, provides for double time payments to employees in the Security Services … 16 hours. Effective Dates: Effective beginning 03/28/2024, double time payments must be paid to employees meeting the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2260-double-time-payments-eligible-employees-security-services-unit-ssuDivision of Housing and Community Renewal Bulletin No. DH-121
… is to inform agencies of OSC’s automatic processing of the October 2022 DC 37 RRSU LLS payment and provide instructions … is used to indicate job rate credit minimum of 15 years (October 2004 or earlier) for employees who were previously established on the October LLS payment cycle at the time of appointment to a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-121-october-2022-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-126
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … is entitled to have the increment code of the lower grade reinstated. If the Payroll Status was Leave of Absence not … is entitled to have the increment code of the lower grade reinstated. If the Payroll Status was Leave of Absence not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-126-october-2023-district-council-37-dc-37-rent-regulationCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New … District’s training. Documentation to support attendance for the training was not maintained and we were unable to … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newLake Pleasant Central School District – Claims Auditing (2021M-202)
… the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by … the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Town of Hamburg - Finance Office (2023M-109)
… – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper … for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card … Determine whether the Town of Hamburgs Towns Finance Office credit card purchases were …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Fairview Fire District – Procurement and Claims Audit (2025M-75)
… whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods … We attribute these findings to a general lack of Board oversight, as well as inadequate policies and … process for 11 other purchases totaling $178,347 out of 18 totaling $414,458. Did not effectively audit all 50 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… properly claimed State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital improvement project (project). Key … properly claimed State aid for the Adirondack Educational Center AEC and North Franklin Educational Center NFEC capital …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectDivision of Housing and Community Renewal Bulletin No. DH-145
… Eligibility Criteria: Employees in graded positions (Grade 001-032) and NS positions (Grade 600), which are … 09/30/2025 that was previously upward reallocated, whose salary at the time of the reallocation was equal to or … than the Job Rate of the lower graded position, and whose salary upon application of the April 2025 or October 2025 DC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-145-october-2025-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-136
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … is entitled to have the increment code of the lower grade reinstated. If the Payroll Status was Leave of Absence not … is entitled to have the increment code of the lower grade reinstated. If the Payroll Status was Leave of Absence not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-136-october-2024-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2263
… processing instructions regarding the implementation of double time payments for employees mandated to work beyond 16 … by Chapter 176 of the Laws of 2024, provides for double time payments to employees in the Security Supervisors … 16 hours. Effective Dates: Effective beginning 06/10/2024, double time payments must be paid to employees meeting the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2263-double-time-payments-eligible-employees-security-supervisors-unit-sspuElmira City School District – Capital Projects (2025M-21)
… Understanding the Audit Area Proper procurement of goods and services helps ensure the prudent and economical use of public money and helps guard against favoritism, … voters approved the ongoing Project, with a budget of $76.8 million. Although the Project is not complete, we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21State Comptroller DiNapoli Releases State Audits and Examinations
… Medications and Related Supplies (Follow-Up) (2016-F-29) An initial audit issued in January 2015 determined that New York City School-Based … in various medication categories with one school having an unexplained shortage of 2,712 hypodermic needles. In a … An initial audit issued in January 2015 determined that New …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0State Contract and Payment Actions in August
… Ocean LLC for a concession license for the Marine Dining Room restaurant at Jones Beach State Park. New York State … Northeast Inc. for replacement of the Kosciuszko Bridge in Kings County. $7.3 million to Yonkers Contracting Company … Kosciuszko Bridge in Kings and Queens Counties. Unified Court System $2.4 million to The Children’s Law Center for …
https://www.osc.ny.gov/press/releases/2019/09/state-contract-and-payment-actions-august