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Le Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfGreater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greater-amsterdam-2022-50.pdfIndependent Oversight: OSC's Contract Review Safeguards Public Funds, May 2022
The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of an OSC review.
https://www.osc.ny.gov/files/reports/pdf/osc-contract-review.pdfRockland County – Budget Review (B21-6-12)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockland-county-budget-review-b21-6-12.pdfWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/western-regional-otb-2021-65.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2021-22 through 2023-24
The Office of the State Comptroller (OSC) estimates that the State’s tax revenues will increase by 22.2 percent or $18.3 billion in SFY 2021-22 from the previous year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursement-21-24.pdfDiNapoli Launches Audits on School Safety
… and up-to-date safety plans in the event of a school shooting or major emergency. "The epidemic of deadly school … at a Santa Fe, Texas, high school. In February, a mass shooting at Marjory Stoneman Douglas High School in Parkland, … and uptodate safety plans in the event of a school shooting or major emergency …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyDiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… Pax World, First Affirmative Financial Network, Sisters of St. Francis of Philadelphia, Unitarian Universalist Association, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbtDiNapoli: State Tax Collections Dip
… payments under the personal income tax. Total receipts of $38.4 billion were $831.1 million below projections for the … for various costs. The state spent just under $38 billion through the first three months, $4.2 billion or … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dipOpinion 90-40
… and questions coming before the board and he shall vote in case of a tie, however on all matters and questions, he shall …
https://www.osc.ny.gov/legal-opinions/opinion-90-40DiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… York City’s child care services for those under the age of five, including the demand for these programs and current measures of success, and found there are opportunities to utilize … and direct expansion efforts based on the greatest need. “The rising cost of child care, especially for children …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler today announced that former Town of Bethel … and arrested the defendant,” said District Attorney David M. Hoovler. “Thefts of public monies are always … The case is being prosecuted by District Attorney David Hoovler and Assistants District Attorney Peter …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelXVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… In 1990, the US Congress enacted legislation (§1405(a) of Public Law 101-510 amended 31 USC §§1551-1557) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderState Agencies Bulletin No. 2092
… New York City Teachers Retirement System (NYCTRS) and the New York City Board of Education Retirement System … Affected Employees Tier 6 members of NYCERS, NYCTRS, and NYCBERS are affected. Background OT limit for Tier 6 … the pensionable overtimachers Retirement System NYCTRS and the New York Ce OT earnings limit for Tier 6 members of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2092-2023-tier-6-overtime-limit-new-york-city-retirement-systemsState Agencies Bulletin No. 2227
… funds one or two business days prior to the official NYS payday found at Payroll Calendars | Office of the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2169
… of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when the form is no longer valid, to ensure employees with expired … of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyState Agencies Bulletin No. 2324
… taxable gross, and will be reported on the employee’s Form W-2. Undeliverable Checks: When a valid payroll check … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2324-april-2025-increases-location-pay-supplemental-location-payState Agencies Bulletin No. 2286
… agencies of a program that will automatically update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure employees with expired … Employees: Nonresident alien employees with an expired Form 8233. Background: Per IRS publication 519, if a tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyState Agencies Bulletin No. 2301
… New York City Teachers Retirement System (NYCTRS) and the New York City Board of Education Retirement System … Affected Employees: Tier 6 members of NYCERS, NYCTRS, and NYCBERS are affected. Background: OT limit for Tier 6 … NYCERS New York City Teachers Retirement System NYCTRS and the New York City Board of Education Retirement System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsMotor Vehicle Theft and Insurance Fraud Prevention Program
… by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle Theft and Insurance Fraud Prevention Demonstration Program. Our audit … December 2021. About the Program Motor Vehicle Theft and Insurance Fraud (MVTIF) has a substantial impact on motor …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-program