Search
New York’s Economy and Finances in the COVID-19 Era
… Again? New Yorkers’ average student loan balance rose by 3.9 percent from the previous year to $37,600 as of June … 20.1 percent since 2016. The average balance owed by New Yorkers was 5 th highest among the states. The table … borrowers in New York and other states. Student Loan Debt by State, 2020 (Table) Average Amount Owed Percentage of …
https://www.osc.ny.gov/reports/covid-19-january-7-2021State Comptroller DiNapoli Releases Municipal & School Audits
… by an average of $4.1 million, totaling $16.5 million. In addition, the district appropriated fund balance at an … 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, … not being made aware of what the district expects to incur in overtime costs and the budgets are not transparent. …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-29
… Firemen's Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television … benevolent association) -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; NOT-FOR-PROFIT CORPORATION LAW, §§717(a), (b), 720(a)(1), …
https://www.osc.ny.gov/legal-opinions/opinion-91-29State Agencies Bulletin No. 2199
… for their work location. Affected Employees: Employees in hourly or annual positions who meet the eligibility … New York State’s minimum wage for those employees in non-governmental positions. The Director of the Budget … effective 01/01/2024. $15.00 per hour for State employees in all other job locations effective 01/01/2024. Employees of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wageXIV.5 Employee Award Programs – XIV. Special Procedures
… Business Unit personnel should be aware of in planning for employee award programs and the requirements of the Office of the State Comptroller (OSC) for approving payment for these types of programs. This section addresses Cash and … Business Unit personnel should be aware of in planning for employee award programs and the requirements of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsXI.2.K Authorized Signatures – XI. Procurement and Contract Management
… or of a division, board, body, bureau, officer or employee in a department, for personal services, maintenance and operation, for … of the department, or by such authority or authorities in the department as shall be designated by the head of the … or of a division board body bureau officer or employee in a department for personal services maintenance and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesState Agencies Bulletin No. 2304
… for their work location. Affected Employees: Employees in hourly or annual positions who meet the eligibility … New York State’s minimum wage for those employees in non-governmental positions. The Director of the Budget … effective 01/01/2025. $15.50 per hour for State employees in all other job locations effective 01/01/2025. Employees of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2304-january-2025-increase-minimum-wageAssertive Community Treatment Program
… Treatment (ACT) program to ensure that ACT provider teams are complying with requirements and that program goals … mental health services. Currently, 78 ACT provider teams are licensed by the Office and operate throughout the … provide services for up to 5,000 recipients. ACT provider teams are required to conduct recipient assessments every six …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programDiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… try to defraud our state’s pension fund — you will be caught,” DiNapoli said. “My thanks to Albany County District … who lives in Georgia. When he passed away at age 69, on Jan. 24, 2014, his daughter sought to conceal his death … used the money to assist in purchasing a $556,000 home and car. She pleaded guilty and sentenced to Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksState Comptroller DiNapoli Releases Municipal Audits
… directors’ report or any interim financial information to the membership. Of 220 disbursements reviewed totaling … employees with cybersecurity training. They did not have a disaster recovery plan. In addition, officials did not … were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… related to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) review and approval. Additionally, information regarding procurement … related to types of intergovernmental agreements and whether they are subject to the Office of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsReview of the Financial Plan of the City of New York - March 2012
In June 2011, New York City projected a balanced budget for FY 2012 but a large budget gap of $4.6 billion in FY 2013, and even larger gaps in subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2012.pdfCentral New York Regional Market Authority – Financial Condition (2024-18)
Determine whether the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future capital and operational needs.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/central-new-york-regional-market-authority-2024-18.pdfVillage of Clayton – Claims Auditing (2021M-81)
Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clayton-2021-81.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7) 180-Day Response
To determine whether the New York City Department of Education is providing a safe and healthy environment that is Americans with Disabilities Act compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7-response.pdfState Fiscal Year 2020-21 Enacted Budget: Budgeting in a Time of Crisis - April 2020
The fiscal impacts of the COVID-19 pandemic will be with us for some time. Significant losses of State tax revenues are likely to extend into State Fiscal Year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2020-21.pdfControls Over Cash Advance Accounts (2014-S-65), 90-Day Response
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65-response.pdfControls Over Cash Advance Accounts (2014-S-65)
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65.pdfInventory Controls
To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s17.pdfUnified Court System Bulletin No. UCS-198
… Purpose To inform the Office of Court Administration, Payroll … of OSC’s automatic processing for Pay Period 20C and to explain those areas for which the agency will be … To inform the Office of Court Administration Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-198-impact-27-pay-periods-calendar-year-2013-judges-and-justices