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Fiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… must recoup this money, which should have been used for cost-effective addiction services to New Yorkers.” OASAS, which oversees one of the nation’s largest programs for the prevention and treatment of alcohol and substance … area. The state’s contract with PHNY was renewed in 2014 for another five-year term (July 1, 2014 through June 30, …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesState Comptroller DiNapoli Statement on Enacted State Budget
… It is welcome news that the Governor and the Legislature have completed work on the 2017-18 state budget. The agreement provides new … It is welcome news that the Governor and the Legislature have completed work on the 201718 state budget The agreement provides new funding …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetNext Generation 911 Services
… the development of the State 911 Plan, and in this span of time, it has progressed no further than draft stage. …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesCompliance With Special Education Regulations for the Provision of Services
… students in special education services and programs within 60 school days of receipt of parental consent to evaluate. … arrange for special education services within the required 60 school days for 18 percent of the eligible students in … by not calculating or tracking its compliance with the 60-school days requirement for arranging the placement of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesState Agencies Bulletin No. 2060
… system (PayServ) with the Social Security Administration (SSA) system through the continued partnership and … employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a penalty of $280 … taxable wages for 2022 and compared that information with SSA records using the SSA’s Social Security Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2378
… system (PayServ) with the Social Security Administration (SSA) system through the continued partnership and … employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a penalty per … taxable wages for 2025 and compared that information with SSA records using the SSA’s Social Security Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2323
… processing of the April 2025 increases to Location Pay and Location Mid-Hudson pay, Command Pay, Inconvenience Pay and Hazardous Duty Pay … processing of the April 2025 increases to Location Pay and Location MidHudson pay Command Pay Inconvenience Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2323-april-2025-increases-location-pay-and-location-mid-hudson-pay-commandDiNapoli: State Should Improve Financial Literacy Efforts
… Services (DFS), the Department of State (DOS), the NYS Office for the Aging (NYSOFA), the Office of Temporary and … education information to DFS by Nov. 1, 2021. DFS was to post the information to its website by January 1, 2022. … clearinghouse for all agencies’ information, does post some links. However, as of June 2022, fewer than 15 of …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsOversight of the Practice of Funeral Directing
… of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and … effectively overseeing selected aspects of the practice of funeral directing. The audit covered the period from April … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingComptroller DiNapoli Releases State Audits
… found the Research Foundation's current methodology for charging SUNY campuses for the costs of central office operations and statewide … Port Authority of New York and New Jersey: Contracts for Personal and Miscellaneous Services (Follow-Up ) … Auditors found the Research Foundations current methodology for charging SUNY campuses for the costs of central office …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… education. While year-over-year spending growth appears to be significant, reserves are to be maintained at 15% of … ensuring transparency and accountability for New Yorkers. “My office will release an analysis in the coming weeks as … become known about revisions to the state’s financial plan.” …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal … Act of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange of funds between the Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… card companies. Receipts from Public Authorities 32001 PA Bond Proceeds Public Authority bond proceeds transferred … collected for the use of State owned facilities such as golf courses, performing arts centers, pavilion beach or … cell tower placements, etc.) Sales 32401 Real Estate Sale of real property including buildings, roads and land on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsFarmland Protection Program
… in the nation forms the foundation of New York State’s farm economy. According to the American Farmland Trust, farms … as the pressure to convert farmland to other uses like solar farms or residential homes. Solar energy projects may offer more lucrative incentives to …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programNew York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an … and does not generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using … To assess various New York State agencies progress in establishing an …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceEnforcement of Local Law 144 – Automated Employment Decision Tools
… Objective To determine whether the New York City Department of Consumer and Worker Protection has designed and implemented an effective system to enforce compliance with Local Law 144. The audit covered the period from July 2023 through … To determine whether the New York City Department of Consumer and Worker Protection …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOversight of the Farm-to-School Program
… Objective To determine if the Department of Agriculture and Markets is adequately overseeing the … through October 20, 2020. About the Program The mission of the Department of Agriculture and Markets (Department) is to promote the … To determine if the Department of Agriculture and Markets is adequately overseeing the …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programAccounts Payable Advisory No. 52
… discounts vendors may offer. Prior to certifying a claim for payment for goods and services, agency staff must confirm the agency … act of acceptance, receivers must enter receipts in SFS for purchases from preferred sources, centralized contracts, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Copiague Fire District– Mechanic Shop Operations (2021M-93)
… and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets. … and District officials did not adequately monitor the Shop’s financial condition or safeguard District assets, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93