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Village of Suffern – Budget Review (B19-6-3)
… than budgeted. The Village faces potential increases in salary and wages for two collective bargaining agreements …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Marion Central School District – Procurement (2022M-3)
… School District (District) officials procured goods and services in accordance with the procurement policies and … economical manner. Key Recommendations Ensure goods and services are competitively procured, when required. Establish … School District District officials procured goods and services in accordance with the procurement policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… receive their AIM payments annually in September. This website will be updated if there are changes to the AIM …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… Inc. (Commerce) was hired to perform administrative services on behalf of CCIDA. The President and Chief … appointed by the Board as CCIDA’s Chief Executive Officer (CEO) responsible for the day-today operations. CCIDA offers …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, New York City Department of … (Samaritan), a City-based not-for-profit organization, to provide temporary housing, case management, housing … To determine the extent of implementation of the six …
https://www.osc.ny.gov/state-agencies/audits/2026/05/20/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… tuition (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish NRT rates for special education students in accordance with regulations. The District’s NRT rates … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationRipley Central School District – Financial Management (2021M-23)
… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. The Board and District officials: … appropriations and appropriated fund balance, resulting in surplus fund balance exceeding the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23DiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… in the workplace. “June is Pride Month, when millions of Americans come together to honor and celebrate the … positioned for long-term success. According to the U.S. Chamber of Commerce Foundation’s 2023 report Business Success and Growth …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesComptroller DiNapoli Releases State Audits
… Payments to Federally Qualified Health Centers for Group Therapy Services (2013-S-51) With approval from the … Federally Qualified Health Centers (FQHCs) to provide group therapy services, including group therapy provided by clinical social workers, to …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsDiNapoli Announces State Contract and Payment Actions for April 2015
… monthly notice to provide current information about the number and types of contracts and payments entered into by … $14.8 million to repair cell block utilities at Great Meadow Correctional Facility and $5.2 million to replace …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015Town of Tompkins Fire District – Audit Follow-Up (2023M-33-F)
… [read complete report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was … Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report … of Tompkins Fire Districts District progress as of January 2026 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/18/town-tompkins-fire-district-audit-follow-2023m-33-fDiNapoli Announces $200 Million Commitment for Opportunistic Investments
… "I am pleased to welcome Pine Street as an investment partner for our Emerging Manager Program,”said DiNapoli. … opportunistic ($200 million). “Pine Street is honored to partner with the New York State Common Retirement Fund to … in the emerging hedge fund space,”said Caroline Lovelace, partner and co-portfolio manager of Pine Street Alternative …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsVI.4 Reappropriations Overview – VI. Budgets
… A reappropriation is a legislative enactment that continues all or part of the undisbursed balance of an appropriation … date in the next calendar year. The lapse date on all suballocations, departmental suballocations and … A reappropriation is a legislative enactment that continues all or part of the undisbursed balance of an appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewXI.15.A Competitive Grants Procurement Record – XI. Procurement and Contract Management
… the decisions made during that process ("the Procurement Record") must be submitted to the Office of the State … contracts for the program. OSC approval of the Procurement Record must be obtained before an agency submits the program … the Program Name, the Procurement Record identification number (PR ID) assigned by OSC, and the Reporting Code for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15a-competitive-grants-procurement-recordXI.2.A Thresholds – XI. Procurement and Contract Management
… that are food, including milk and milk products or animal or plant fiber products, that are grown, produced, … in New York State or textile products manufactured from animal or plant fiber grown or produced predominantly in New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsTown of West Seneca – Audit Follow-Up (2019M-195-F)
… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fNew Yorkers in Need: The Housing Insecurity Crisis
For almost 3 million New Yorkers, housing costs constitute more than 30 percent of household income, the most commonly used threshold of affordability.
https://www.osc.ny.gov/files/reports/pdf/new-york-housing-insecurity.pdfThe Critical Role of Nonprofits in New York
This report analyzes the most recent employment and wage data released by the U.S. Bureau of Labor Statistics for charitable organizations identified as 501(c)(3)s for the period 2017 through 2022.
https://www.osc.ny.gov/files/reports/pdf/critical-role-of-nonprofits-in-new-york.pdfJune 28, 2024 Lapsing Chartfield Strings in PayServ
payroll-bulletin-2238-attachment.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2238-attachment.pdfEmployee Ownership of Businesses in New York State
Employee Ownership of Businesses in New York State
https://www.osc.ny.gov/files/reports/pdf/employee-ownership-businesses-nys.pdf