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DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… the new law, over one-third of the net tax reductions in calendar year 2027 will be for those with incomes over … in scope. New deductions for seniors, tip income, overtime pay, and interest on new car loans are in effect only for tax … of the jobs in New York are in occupations, such as wait staff, bartenders, personal care workers, delivery drivers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesFederal Employees in New York State – Federal Funding and New York
… more than 116,000 federal civilian employees working in New York in 2024, earning $11.2 billion in wages. Employment … more than 147,000 federal government employees working in New York, and is likely to decrease in 2025 as a result of … 1 – Numbers of Federal Government Civilian Employees: New York, 2000 - 2024 Note: Numbers of annual average …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateMedicaid – Federal Funding and New York
… state with a 90 percent FMAP for these individuals. In SFY 2025, federal Medicaid spending totaled $69.2 billion out of … in Medicaid is second only to California. In February 2025, enrollment in Medicaid totaled 6.9 million, and is … State’s residents were enrolled in Medicaid. In February 2025, New York City residents constituted 57.8 percent of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidEssential Plan – Federal Funding and New York
… to 250 percent of the poverty level (approximately $37,650 for an individual in 2024) that are not eligible for … from Medicaid to the EP, which resulted in a significant increase in coverage in 2025. As of March 2025, the EP … (DOB) is projecting EP costs in State Fiscal Year (SFY) 2026 will total $13.2 billion, with outyear projections …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planSocial Security – Federal Funding and New York
… 2023, 3.8 million individuals in New York received Social Security benefits totaling more than $6.8 billion for the … each of three counties: Queens, Kings and Suffolk. Social Security Benefits Paid and Number of Beneficiaries: New York, … 488,169 Note: Annual benefits are estimated. Total Social Security Benefits Paid: New York, CY 2014 – CY 2023 Source …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-securityElmira City School District – Capital Projects (2025M-21)
Although District officials complied with competitive bidding requirements and certain aspects of the Districts procurement policies they did not seek competition for two professional service contracts related to the Project
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Border City Hose Company – Financial Oversight (2025M-39)
… Inc. (Company) officers provided adequate oversight of Company operations to ensure financial activities were … Key Findings Company officers did not provide oversight of Company financial operations by performing even the … by designating themselves as recipients and custodians of most Company money. As a result, Company money was not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… checks issued from the Comptroller’s Refund Account) that are returned and/or need to be reissued. These checks can be … For additional information regarding vendor checks that are returned or need to be reissued, see Section 9.C – … 1202 for “P” checks or 1203 for “W” checks Stop statuses are as follows: Status Description Pending Stop request has …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkComptroller DiNapoli Releases School Audits
… it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsDiNapoli: Audit Recommends Better Protections for Child Performers
… enforces the laws to protect child performers, including issuing work permits, observing working conditions and … permit renewals, and 3,500 permits not identified by type. For the same period, DOL issued 844 employer certificates. … For access to state and local government spending, public authority financial data and information on 130,000 state …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersState Contract and Payment Actions in August
… state’s share of costs to reduce surf damage in Richmond County. New York State Gaming Commission $5.2 million with … at the Perry B. Duryea Jr. State Office Building in Suffolk County. $1.2 million with A. Peter Luger Construction … Gatsby on the Ocean LLC for a concession license for the Marine Dining Room restaurant at Jones Beach State Park. New …
https://www.osc.ny.gov/press/releases/2019/09/state-contract-and-payment-actions-augustDiNapoli Calls on Companies to Increase Board Diversity
… as trustee of the New York State Common Retirement Fund in recent months. “Research has shown that companies with … date. In addition, in cases where companies have just one woman director, the Fund will vote against all incumbent … responded to date, 10 reported having added at least one woman to their boards. An example of the shareholder proposal …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfFiscal Stress Monitoring System – 2022-23 Not Filed and Inconclusive Schools
This list includes schools with a 2023 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-not-filed.pdfContinuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdfEconomic and Policy Insight: New York State’s Clean Energy Fund
Between 2016 and 2032, the CEF is approved to collect $7.5 billion. Review of CEF-supported programs indicates some have exceeded the goals set out by the New York State Public Service Commission (PSC), while others appear not to be on track to reach their 2025 targets.
https://www.osc.ny.gov/files/reports/pdf/clean-energy-fund.pdfFiscal Stress Monitoring System - Not Filed and Inconclusive Schools Fiscal Years Ending 2021
This list includes schools with a 2021 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-not-filed.pdfSelected Management and Operations Practices (2020-S-38)
To determine whether the New York Power Authority’s (NYPA) electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these initiatives could be achieved. We also determined whether NYPA’s EVolve NY program met its initial ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38.pdfComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Canandaigua City School District , Fonda-Fultonville … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Canandaigua City School …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Opinion 93-2
… VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, 9-912: Village … a proposition to change the month of the general village election at either a general or special village election for village officers. A village board, on its own …
https://www.osc.ny.gov/legal-opinions/opinion-93-2