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Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is governed by an elected seven-member Board of Education. For the … reserve funds had balances that totaled $3.19 million in excess of the amounts needed for authorized purposes, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedOversight of Building Construction Site Safety (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Oversight of Building … promote the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and … hazardous conditions identified by DOB are addressed in a timely manner. DOB also did not prioritize which sites …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followState Agencies Bulletin No. 2216
… Increase to Hazard Duty Pay. Affected Employees: Employees in Administrative Services Unit (BU02), Operational Services … Employees Association (CSEA) provides for an increase in Hazard Duty Pay for employees who are currently receiving … Public Employees Federation (PEF) provides for an increase in Hazard Duty Pay for employees who are currently receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceOpinion 88-69
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-88-69DiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… New York state totaled $5.7 billion in the second quarter of 2023 (April-June), an increase of 3%, or nearly $167 million, compared to the same period … Collections were more robust in the first quarter of 2023, growing 7.1%. “Growth in local sales tax collections …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterCity of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Controls Over Equipment (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Controls Over Equipment (Report … (H+H) capital assets include land, buildings, construction in progress, and equipment. As of June 30, 2022, H+H reported approximately $11 billion in capital assets, of which about $5 billion included medical …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followState Agencies Bulletin No. 422.1
… … To notify agencies of the procedures and a new form AC 3197 to be used when requesting a stop payment or reversal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… or trends, such as a significant increase in complaints at a specific facility or system-wide, in a timely manner. In …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … the Great Recession. “New York’s local governments rely on sales tax collections to support essential services in …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024DiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… The majority of grants awarded to homeowners through the state’s Affordable Home Ownership Development Program are being given only to eligible recipients, according to an audit by New York State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… New York State Comptroller Thomas P. DiNapoli and State Police … found in the village’s records. A subsequent investigation by DiNapoli’s office and law enforcement determined that … from February 2017 to May 2023. At random intervals he put money back into the village’s accounts totaling $19,302. …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… man pleaded guilty yesterday to stealing nearly $22,000 in pension payments sent to his deceased mother, State … should have stopped, but the New York State and Local Retirement System was not notified of her death until July …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherCity of Yonkers – Budget Review (B25-6-6)
… costs are likely underestimated by as much as $5.3 million. The City should be mindful to ensure …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6VI.5 Project Budgets – VI. Budgets
… Project Child Budget Project Parent Budget Project Costing Business Unit (PCBU) –Agency Specific PCBU – New with PCIP General Ledger Business Unit (GLBU) Department … allocate amounts to one or many Child budgets to support greater control and detail, both within and across agencies. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsDiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… million higher than DOB’s financial plan projections. All Funds spending through June totaled $60.9 billion, which was … same period, primarily due to higher Medicaid costs. All Funds spending through June was $1.7 billion lower than DOB … lower spending on local assistance grants. State Operating Funds spending totaled $33.9 billion, $3.2 billion, or 10.3% …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterControls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Controls Over Tablet and Kiosk … JPay Inc. (Provider). Tablets are loaned to Individuals in the general population and can be used by Individuals to … website. The objectives of our initial audit, issued in May 2023, were to determine if DOCCS provided sufficient …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followState Agencies Bulletin No. 2357
… The purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard Duty Pay. Affected Employees: … The increases to Hazard Duty Pay are effective as follows: Payroll Period Effective Date Check Date Administration 9 Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedLocation Service Providers
… are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if you have been … and Procedures for “ Abandoned Property Location Service Providers. ” Location Service Providers can submit claims online by selecting …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… related to basic needs such as shelter, health care, food and transportation. Often, the result is hunger or food insecurity, which is uncertainty or inability to get enough food because of a lack of resources. The consequences can be …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programs