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DiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… seekers will help New York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today by State … billion in city-generated revenue has been added to FY 2025 and another $3.1 billion is forecast for FY 2026. The …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesWest Seneca Fire District #6 – Financial Management (2013M-14)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over District financial … by real property taxes. Key Findings The Board failed to properly establish internal controls or provide adequate … activities. The District has not employed an IPA to audit the District’s finances or LOSAP as required by law. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… 1, 2011, to February 28, 2013. Background The District is a district corporation of the State, distinct and separate … For example, the Treasurer was unaware of where she is authorized to deposit District funds due to the lack of an … and short-term investments in a credit union which is not a financial institution authorized by GML. As of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialExamination of Unemployment Insurance Willful Overpayments
… penalties in accordance with Federal and State law for unemployment insurance (UI) overpayments that resulted … benefits. Background UI benefits are temporary income for eligible workers who become unemployed through no fault … Key Recommendations Assess the proper penalty amount for the 1,679 in non-assessed and 71 under-assessed penalties …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsTuition Assistance Program – State Financial Aid Program at Barnard College
… Located in Manhattan, near Columbia University, students at both schools can enroll in each school’s courses. Barnard …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeTown of Wilson –Purchasing (2014M-077)
… to evaluate the Town’s internal controls over purchasing for the period January 1, 2012 through February 11, 2014. … it properly reflects the Board’s current expectations for procurement activity. When auditing claims, the Board did … the appropriate number of verbal or written quotes for purchases, or verify that that the prices charged to the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Opinion 2000-5
… moneys originally raised and appropriated by a town for town highway snow and ice removal may not be paid into a … moneys originally raised and appropriated by a town for town highway snow and ice removal may be paid into a snow … funds. Moneys in the fund may be appropriated only: a. For the removal of snow and ice from the public thoroughfares …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5DiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… United States Department of Agriculture; Terry Harris, Special Agent-in-Charge, U.S. Department of Education … Investigation, New York; and Anne T. Donnelly, Nassau County District Attorney announced today the arrest and … Hempstead School District as their own piggy bank,” Nassau County District Attorney Donnelly said. “This prosecution …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved 1,471 contracts for state … . The Governor’s Executive Order 202 suspended the Office of the State Comptroller’s review and approval of contracts … asphalt concrete resurfacing and preventive maintenance on I-490 in Monroe County. $6.3 million with A. Colarusso & Son …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… in equipment for his private mechanic’s business,” said State Comptroller Thomas P. DiNapoli. “This prosecution is a … corruption whenever and wherever we find it in the Empire State,” said Attorney General Schneiderman. “Corruption … taken on more than sixty public corruption cases against state and local officials and their cronies, including …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicCollege of Staten Island - Examination of Fast Track MK LLC
… if the College conducted an appropriate procurement for the goods provided by Fast Track and submitted an appropriate claim for payment to our Office for those goods. Background The College procured brackets, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. District officials did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsLicensing and Monitoring of Proprietary Schools
… the ability to repay loans, which would affect taxpayer funds if the loans are government backed. In addition, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsState Agencies Bulletin No. 2114
… April 2023 Amount Location Pay Downstate Adjustment (LOC) NYC, Rockland, Nassau, Suffolk and Westchester $3,087 … after processing of the automatic increases: NHRP703 Mass Salary Additional Pay Report This report identifies all … Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, and Additional Pay Amount. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2114-april-2023-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2208
… Code) County April 2024 Amount Location Pay (LOC) NYC, Rockland, Nassau, Suffolk and Westchester $3,400 … after processing of the automatic increases: NHRP703 Mass Salary Additional Pay Report This report identifies all … Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, and Additional Pay Amount. Tax …
https://www.osc.ny.gov/state-agencies/state-agencies/2208-april-2024-increase-location-pay-and-mid-hudson-location-pay-employees-represented-civilState Agencies Bulletin No. 2215
… County April 2024 Amount Location Pay (LOC) NYC, Rockland, Nassau, Suffolk and Westchester $3,400 … after processing of the automatic increases: NHRP703 Mass Salary Additional Pay Report This report identifies all … Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, and Additional Pay Amount. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2215-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2048
… the outreach and escheatment of uncashed payroll checks for calendar year 2021. Affected Employees Employees with one … are returned to OSC will be treated as a written request for reissuance of a payroll check. If responses are received … Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll checks issued between January 1, 2021 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksState Agencies Bulletin No. 906
… Purpose To inform agencies of the personal income tax brackets and rates added to the … 2009. Affected Employees New York State and/or resident of Yonkers employees who claim either “Single” with a gross … City residents and non-residents of Yonkers. Effective Date(s) Paychecks dated May 7, 2009 (Institution) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/906-changes-new-york-state-and-yonkers-tax-withholding-tablesCity of Lockport – Budget Review (B21-1-9)
… year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding … will total $7.4 million as of December 31, 2021, which is 27.8 percent of 2022 general fund appropriations included … and distribution. The total overtime appropriation is $116,000 more than was budgeted in 2021 and $21,000 more …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9UCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual (2023-S-3)
To determine whether the costs reported by United Cerebral Palsy Association (UCP) of Niagara County dba Empower (Empower) on its Consolidated Fiscal Reports (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s3.pdf