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New York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… May 13, 2021 Edition Economic Impact Payments in New York Since March 2020, the federal government has … Aid, Relief, and Economic Security (CARES) Act signed in March 2020, the COVID-Related Tax Relief (CRTR) Act signed … and 8.8 million received payments under CRTR. In both cases, about one in five payments was made to families with …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-132025ABC State of New York General Obligation Bonds, March 2025 (POS)
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-pos.pdfXII.6.B Land Acquisition Payments – XII. Expenditures
… letter, as necessary. In addition, OSC will also create and mail IRS Form 1099-S to the seller of the land for … (Claim for Payment – Purchase of Land or Property) and create a Regular Voucher using the Special Use Vendor ID … these steps to deposit funds into the eminent domain fund: Create a Regular Voucher using the Special Use Vendor ID and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… cannot use the information to best focus its attention on locations that are in danger of failing. Our analysis of the … by the Division found Permanent Maintenance Funds at 37 locations to be underfunded by a median of at least $25,500. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… on arts and cultural institutions in New York City. Recent news of plans to reopen Broadway theaters in September may …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … Summary New York State (NYS) has 532 villages ranging in size from fewer than 50 residents with a budget of … information readily available to the public. By being open, providing information and keeping public records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2DiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… New York state expects to spend an average of $13.4 billion in each of the next five years on capital projects, but would … today by State Comptroller Thomas P. DiNapoli. “Investment in roads, bridges, water and sewer systems, schools and other … Fiscal Year 2019-20 Capital Plan projects $66.8 billion in spending through SFY 2023-24, an increase of $14.2 …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spendingOpinion 89-25
… Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- Powers and … means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority to sell …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Tuition Assistance Program – Metropolitan Learning Institute
… University (2015-T-2) Tuition Assistance Program: Barnard College (2015-T-1) Tuition Assistance Program: DeVry College of New York (2014-T-2) …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteUnified Court System Bulletin No. UCS-130
… Unit SA, represented by the Citywide Association of Law Assistants of the Civil, Criminal and Family Courts Employees in Bargaining Unit SK, represented by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkOversight and Enforcement of the Rechargeable Battery Law (Follow-Up) (2023-F-35)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight and Enforcement of the Rechargeable Battery Law (Report 2021-S-19).
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/sga-2024-23f35.pdfDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… needs assessment shows many capital needs are overdue for attention, according to Comptroller Thomas P. DiNapoli’s … all aspects of our regional transit system.” To prepare for the release of its five-year capital programs, the MTA … assessment detailing long-term infrastructure priorities for maintaining and improving its system. The last …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherOpinion 94-12
… a fire district to lease portions of its real property not required for fire district purposes. Section 176(14) does not … exchange for fair and adequate consideration (1981 Opns St Comp No. 81-55, p 57; 27 Opns St Comp, 1971, p 175). Further, … of the property and soliciting price quotations from several prospective lessees or obtaining a professional …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Tuition Assistance Program – Wagner College
… years ended June 30, 2014, the school certified 2,148 awards totaling $3.0 million that were paid to the school on … students. We reviewed a sample of 150 randomly selected awards paid during that period, as well as other awards paid to these students through spring 2015. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeMember Contributions
… earn 5 percent annual interest for members of: ERS Tiers 3, 4, 5 and 6 PFRS Tier 3 (Article 14) Contributions earn up … Excluded from Tier 6 Contribution Rates . (Return to Top) Tier 5 For ERS and PFRS Tier 5 members, you are required … special plan are not required to contribute. (Return to Top) Tiers 3 & 4 (Articles 14 & 15) For ERS Tier 3 and 4 …
https://www.osc.ny.gov/retirement/members/member-contributionsEmployer Contribution Calculation
… or System) on the basis of rates determined on known salaries from the prior fiscal year rather than on an estimate of salaries from the incomplete current fiscal year. Memo Bill …
https://www.osc.ny.gov/legislation/employer-contribution-calculationOakfield-Alabama Central School District – Procurement (2024M-103)
… public works contract, as required. Obtain competitive pricing for 26 purchases and public works contracts totaling … last five years for six professional service and insurance coverage purchases totaling $601,511. As a result, there is …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… report - pdf ] Audit Objective Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners … Determine whether the Grand Gorge Fire Districts District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Rockland County – Budget Review (B22-6-9)
… general fund as of December 31, 2012. Additionally, New York State Local Finance Law Section 10.10 requires all … New York Office of the State Comptroller Rockland County …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9