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Distribution of Utility Arrears in New York State
… during the early months of the COVID-19 pandemic is a significant increase in the number of households in arrears … 1.2 million customers statewide, with $1.8 billion owed to utility companies across the State. A preponderance of … York State Enacted Budget for State Fiscal Year 2022-23 to provide relief on these liabilities. More recently, the …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … provides refuse collection and recycling pickup services to more than 55,000 households and commercial businesses, is … $12 million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mLocust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … elected three-member Board of Commissioners consisting of a Chairman, a Secretary, and a Treasurer. The District supplies drinking water to 7,500 customers in the Hamlet of Locust Valley, the …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement of professional … The Town of Hempstead Sanitary District No. 6 is a special district that provides refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North Valley …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Hampton Bays Union Free School District – Claims Processing (2013M-333)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … processing function that ensure claims are audited in a timely manner and are properly supported. Even though the claims auditor appeared to be properly auditing claims, the purchasing agent did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333State Agencies Bulletin No. 2062
… Purpose: The purpose of this bulletin is to provide agency instructions for submitting new Time Entry overtime and Pre-shift Briefing earnings codes to be used for overtime and Pre-Shift Briefing payments, … the change to the overtime denominator from 2,000 hours to a denominator of 2080 hours, which resulted in a factor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… of Addison (Steuben County) DiNapoli’s office began a comprehensive review, comprised of three audits, of the … over a 19-year period. In May 2024, she pleaded guilty to one count of first degree corrupting the government (B felony) and was sentenced to three to nine years in state prison in August 2024. As …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… citywide, and contributed $55 billion in taxable sales to the City’s economy. Taxable sales in retail trade declined by nearly one-third from March to May 2020 compared to one year earlier, with all subsectors … visitors from across the globe. The retail sector is a vital part of New York City’s economic and social …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19State Comptroller DiNapoli Releases School Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … approximately $2.2 million of fund balance on average to help finance the budget each year. However, none of it was …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… but $9.5 billion lower than the previous year, according to the March State Cash Report released today by New York … P. DiNapoli. The year over year decline was primarily due to a decline in Personal Income Tax (PIT) receipts resulting …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearCUNY Bulletin No. CU-739
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the June 2022 … Brotherhood of Teamsters, Local 237, provides for a uniform allowance payment to eligible employees. In addition, a memorandum dated March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentHispanic Heritage Month Reception
… the Latino community. This year's reception will include a fireside chat with the Comptroller and his honorees Ruben … of the event is available below. Select the play icon to start. Follow us on Instagram , Facebook and Twitter for … and cultural contributions of Hispanic-Americans to our nation and State. It is observed from September 15 to …
https://www.osc.ny.gov/events/hispanic-heritage-monthState Comptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… not provide adequate oversight of financial operations. As a result, the board cannot be sure it has accurate financial information to make decisions and gauge the village’s financial … did not establish controls or other oversight procedures to compensate for the clerk-treasurer performing all …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State's Fiscal Outlook Declines
… Just a year after the Division of the Budget forecast fiscal … volatility, and increases in recurring spending, according to a report by State Comptroller Thomas P. DiNapoli. “The … that cannot replace fiscal discipline or be relied upon to plug recurring budget gaps. While there is no quick fix, a …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesState Comptroller DiNapoli Releases Audits
… of Health pays managed care organizations (MCOs) a monthly premium for each recipient and, in turn, the MCOs … payments on behalf of the Department of Health, needs to review and recover, as appropriate, the $9.6 million in … including out-of-state sellers and online marketplaces, to register for a Certificate of Authority (COA), collect the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… Corporation (HDC) properly oversee the awarding of housing to seniors and a program that assists senior homeowners. “New York City’s affordable housing agencies need to make sure they are doing everything they can to place …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsState Contract and Payment Actions in May
… County. $1.4 million with Horizon Masonry Restoration Inc. to rehabilitate deteriorating building surfaces at Wende … Island Expressway in Richmond County. $11.5 million with A. Colarusso & Son Inc. for preventative maintenance paving … $5.7 million under the Child Care Stabilization Grant to childcare providers to help cover unexpected business …
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-mayState Police Bulletin No. SP-216
… Purpose The purpose of this bulletin is to inform the Division of the State Police of OSC’s automatic … Association (NYSPIA) and provides for increases to certain payments effective April 1, 2021 for employees in … Criteria Employees in Bargaining Unit 62 who have a Payroll Status of Active, Leave of Pay or Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-216-april-2021-increases-location-pay-supplemental-location-pay-expandedAnnual Financial Report
… AFR Changes Contact Us Enrollment Instructions [pdf] Notes to Financials Template [docx] Interactive User Manual User … Financial Statements and Supplementary Information Notice to CFOs [pdf] The videos listed below contain tutorials on … Video Description Length This tutorial provides a demonstration of how to navigate through all sections of …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report