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State Agencies Bulletin No. 1691
… of $5,250 must be reported and are subject to Federal, State, Local, Social Security and Medicare taxes. A qualified … paid by a nonqualified program are fully taxable. Most State of New York programs are qualified programs. Please see … and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1691-educational-assistance-benefitsOpinion 90-26
… This opinion represents the views of the Office of the State Comptroller at the time … been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (exceeding …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … that appropriated a total of $28 million in fund balance to finance operations. However, because they underestimated … in the appropriation of fund balance that will not be used to fund District operations. Reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235DiNapoli: Special Education Providers Shortchanging Special Needs Children
… $20 million in 2014 alone, according to a report released today by New York State Comptroller Thomas P. DiNapoli. In … or were ineligible for reimbursement, including costs for food, travel, international recruitment costs, and air … members of the school’s board, and more than $100,000 on food, flowers, personal expenses and gifts for staff which …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up) (2020-F-6) 30-Day Response
To determine the extent of implementation of the five recommendations made in our initial audit report, Enforcement of Article 19-A of the Vehicle and Traffic Law (2018-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f6-response.pdfCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES … manner to ensure the prudent and economical use of public money in the best interests of taxpayers …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… to repay the money she stole,” DiNapoli said. “This case should serve as a warning to anyone who thinks they can … dedicated themselves to the successful prosecution of this case, which required the review and analysis of thousands of … her total repayment to $97,600. Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionIX.12 Overview – IX. Federal Grants
… Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. More information on this Federal statute, can …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewLottery, Division of the
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/division-lottery.zipBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Audit The purpose of our audit was to examine the School’s process for selecting and negotiating the related financial … educational services corporation (Corporation) from the New York-New Jersey metropolitan area that did not have any …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Village of Penn Yan – Water Operations (2013M-104)
… municipal billing calculations are equitable. Budget for funds which are anticipated to be needed for future capital projects and place the funds in a lawfully established reserve fund … Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities
New York City’s residential real estate market has proven resilient to the COVID-19 pandemic recession, with family homes seeing significant growth in value as people sought larger spaces amid limited supply.
https://www.osc.ny.gov/files/reports/osdc/pdf/residential-real-estate-in-nyc.pdfDiNapoli Releases Bond Calendar for First Quarter
… and $622 million for refunding and reoffering purposes; $463 million scheduled for February, all of which is for new …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-releases-bond-calendar-first-quarterState Fiscal Year 2022-23 Enacted Budget Analysis
State Fiscal Year 2022-23 Enacted Budget Analysis
https://www.osc.ny.gov/files/reports/budget/pdf/sfy-2022-23-enacted-budget-analysis.pdfState Contracts by the Numbers
View breakdown of State contracts by agencyauthority or type
https://www.osc.ny.gov/state-agencies/contracts/by-the-numbersVillage of Allegany – Vehicle Fuel (2012M-308)
… residents. The Village Board is the elected legislative body, which comprises the Mayor and four Trustees. The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and examine … amounts are within statutory limits and develop a plan to use the excess balance in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… York, from the village hall to the classroom to the state capitol. “He championed pension improvements, the strongest …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueBemus Point Central School District – Reserve Funds (2014M-281)
… The Bemus Point Central School District is located in the Towns of Ellery, Ellicott and Gerry in Chautauqua County. The District, which is governed by an … restricted reserve fund amount should be included in the District’s unrestricted fund balance, which would then …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively managed fund balance. Key Findings … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67