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Oversight of Smart Schools Bond Act Funds
… Objective To determine whether the State Education Department (Department) is monitoring the use … The Smart Schools Bond Act (Act) was approved by New York State voters in November 2014, authorizing the issuance of up … technology and infrastructure for students throughout the State. Under the Act, school districts were allocated a …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… in the General Fund of $8.9 billion, or $2.4 billion above projections. The state will face cash flow challenges … March totaled $82.9 billion which was $499.1 million above the Division of Budget’s latest projections for state … approximately $13.2 billion in the Short Term Investment Pool (STIP) available for government cash flow purposes. The …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksDiNapoli: Former Morley Fire Company Treasurer Pleads Guilty to Stealing Over $16,000
… and protecting taxpayer money is a priority of mine, and I thank St. Lawrence County District Attorney Gary Pasqua and … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-former-morley-fire-company-treasurer-pleads-guilty-stealing-over-16000DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… to scam the retirement system will be held accountable. I thank Westchester County D.A. Scarpino, Jr. for prosecuting … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsState Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… New York State Police and the New York State Department of Corrections and Community Supervision's Office of Special Investigations (DOCCS). Justin Marvelli and Jessica Marvelli, both 37, of Ravena, are accused of providing doctored prior DOCCS pay …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanDo We have Your Money? $230 Million Returned to New York State Residents This Year
… Park Wolcott Street Leroy, New York Genesee Adirondack Mountains July 24 5:00pm-11:00pm July 25 11:00am-11:00pm July …
https://www.osc.ny.gov/press/releases/2015/07/do-we-have-your-money-230-million-returned-new-york-state-residents-yearMaximizing Incentives for Individuals With Disabilities
To determine whether the Office of Mental Health OMH has ensured that State agencies and employment service providers are taking full advantage of the New York Employment Service System and the Ticket to Work program to promote and place individuals with a disability in competitive employment
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesDiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… Local sales tax collections for the first two quarters of 2019 grew at a moderate pace … DiNapoli. “Rising sales tax collections are very important for New York’s local governments. But recently, these … the same periods in 2018. In comparison, 2018 collections for the early quarters grew by 4.8 percent and 7.2 percent …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019Cost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… Protection Agency (EPA) has established an industry goal of 10 percent for unaccounted water system losses. A water … areas that may need attention, particularly large volumes of unaccounted-for water. Calculate unaccounted-for water … and quantify all water sources to calculate the number of gallons produced by your municipal water system annually. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… be achieved. PIT receipts, which account for 64 percent of all taxes anticipated to be received this year, are subject …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansDiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft
… plane fare to pizza, Mr. Brown used fire department money for his own benefit, even shamelessly pocketing fundraising … Glenn MacNeill and Asst. District Attorney David J. Hayes for their diligent work in helping us hold Mr. Brown … Chief Proulx. A 30-year department veteran and treasurer for the last eight years, Brown admitted he took cash and …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theftState Agencies Bulletin No. 1869
… York City (NYC) taxation. Affected Employees Employees who are Active, on Paid Leave, or on Leave Without Pay and whose home address does not match their NYC taxation are affected. Background New York State Publication NYS-50 … Code, County and Local Residency (from Local Tax Data) are listed. In addition, for “Home Address not NYC but …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataFood Safety Monitoring
… the processing, distribution and sale of food products in New York State. The audit covers the period April 1, 2011 … establishments, obtaining and analyzing food samples in support of its food safety/recall program, and … food sampling program is a nationally recognized leader in the field. However, all programs could benefit from …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoringLocal Sales Tax Collections Up
… 5.3 percent annual growth for 2018, it exceeded growth in all other years since 2013. “The economic climate in New York … employment and wage growth,” DiNapoli said. “Although all regions saw increased sales tax collections, the upstate … report, the total statewide year-over-year increase for all county sales tax collections after subtracting …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsSchool Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… School District Purpose of Review Using the New York State (NYS) Department of Health’s (DOH) Lead Testing in … Using the New York State NYS Department of Healths DOH Lead Testing in School …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Service Diversions for Maintenance and Capital Projects
… Purpose To determine whether the MTA Long Island Rail Road (LIRR) (1) effectively managed service diversions due to … To determine whether the MTA Long Island Rail Road LIRR 1 effectively managed service diversions due to …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsGreen Best Practices: How Local Governments can Reduce Energy Cost and Minimize Impact on Global Climate Change
Green Best Practices: How Local Governments can Reduce Energy Cost and Minimize Impact on Global Climate Change
https://www.osc.ny.gov/files/local-government/publications/pdf/researchbrief_green.pdfNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… sources that finance programs for Social Security and Medicare, among others. New York’s per capita contribution … rely on Social Security as a staple of household income, Medicare and Medicaid for essential health care, and SNAP for …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… we selected five agencies: DFS, the Department of State (DOS), New York State Office for the Aging (NYSOFA), Office of … and SUNY—were represented with a link on DFS’ webpage; DOS was not represented. DOS, OTDA, and SUNY generally sought to identify and reach …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followProcurement and Contracting in New York
… its taxpayers. Resources How to Protest a Contract Award Search Comptroller's Bid Protest Decisions Comptroller's … Excel ) OSC Reviewed Contracts ( Excel ) Agency Purchases from Centralized Contracts ( Excel ) BID Protest Determinations Annual Employment Reports for Consultant Contracts ( Form A ) ( Form B ) You can …
https://www.osc.ny.gov/state-agencies/contracts