Search
Oversight of School Fire Safety Compliance (Follow-Up) (2017-F-22) 30-Day Response
To determine the extent of implementation of the four recommendations included in our original report, Oversight of School Fire Safety Compliance (2015-S-86).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f22-response.pdfExamination of Unemployment Insurance Willful Overpayments
The objective of our examination was to determine whether NYDOL properly assessed penalties in accordance with Federal and State law for unemployment insurance
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-09-25.pdfComptroller’s Fiscal Update: Tax Collections Through the Third Quarter, January 2014
Ttax collections through the third quarter were $534 million lower than projected in the most recent update to the Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-3rd-quarter-2013-14.pdfComptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2012-13, April 2013
SFY 2012-13 brought serious budgetary challenges, including the second most expensive storm to hit the U.S. and a still-slow recovery from the Great Recession.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2012-13.pdfNew York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… billion. This was the fastest rate of growth since 2012. Trading revenue was up 22 percent during the first three … was down 6 percent in the fourth quarter. For the year, trading revenue was up 17 percent and accounted for 6 percent …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fellTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … a board to plan, guide and manage operations, including the funding of the annual budget to provide those services. Village … by making financial information readily available to the public By being open taxpayers are given the opportunity …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2DiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… A new report by State Comptroller Thomas P. DiNapoli details New York’s … Act (IRA), including close to $2 billion in funds for environmental and energy purposes that could help lower … programs managed by several U.S. agencies. New York state agencies and authorities, municipalities, businesses …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersOpinion 92-36
… of E911 system on a part-county basis) COUNTY LAW, §300 et seq .: A county is not authorized by article 6 of the … county. You ask whether article 6 of County Law (§300 et seq .) authorizes a county to institute an enhanced 911 … Whether article 6 of County Law 300 et seq authorizes a county to institute an enhanced 911 E911 …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 95-17
… consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to … enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). It is well settled, however, that …
https://www.osc.ny.gov/legal-opinions/opinion-95-17DiNapoli: Central New York Economy Slowly Improving
… New York region – Cayuga, Cortland, Madison, Onondaga and Oswego. The area includes Syracuse, one of the state’s … and Forestry, the four-year SUNY colleges in Cortland and Oswego, and two community colleges. While the percentage of …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingIII.2 SFS Policies – III. Statewide Financial System (SFS)
The State Comptroller shall be required to audit all vouchers before payment and all official accounts to audit the accrual and collection of all revenues and receipts and to prescribe such methods of accounting as are necessary for the performance of the foregoing duties
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
… information on farming, encompassing both crop and animal production. As shown in Figure 1, employment in animal production grew steadily in the years leading up to the … through 2020 and 2021. In contrast, employment in crop production grew to a high of 12,799 in 2018, and then fell to …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsXV.11 Journal/Revenue Transfers – XV. End of Year
… OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year, OSC … OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersState Agencies Bulletin No. 1657
… Purpose To inform agencies of the change to federal tax withholding and the potential impact of the change as a result of the Tax Cuts and Jobs Act (TCJA) Affected Employees … To inform agencies of the change to federal tax withholding and the potential impact of the change as a result of the Tax Cuts and Jobs Act TCJA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018SUNY Bulletin No. SU-177
… have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actAccounts Payable Advisory No. 52
… which ideally should have been communicated in a purchase order. To document the act of acceptance, receivers must … applies to purchases where the agency issued a purchase order and purchases where the agency did not issue a purchase order. For categories where agencies are not required to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9NYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by NYSARC, Inc. – NYC … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by NYSARC Inc NYC …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualDiNapoli Finds Slow Property Tax Growth for Local Governments
… Municipalities and school districts face growing challenges to keep pace with … cut refuse collection by $79.3 million. The number of school districts originally planning to ask taxpayers to … lower than in school year 2013-14. Of the 677 school districts subject to the tax freeze credit …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsLegal Aid Society
… payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 through March 31, 2013 were … Courts entered into a $236,512,842 contract with Legal Aid. Legal Aid is comprised of a Civil Practice, a Criminal … payments Unified Courts System Courts made to Legal Aid Society of New York City Legal Aid from Ap …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-society