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Long Beach City School District – Financial Management (2023M-147)
… this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and … revenues by an average of $1.6 million annually for a three-year period. Adopted budgets that appropriated … million and $4.1 million, totaling more than $8.5 million for a three-year period. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Security Over Critical Systems (Follow-Up)
… River and Black River watershed, including the Sacandaga, Indian, Black, Moose, and Beaver Rivers, for the purpose of …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… transactions) is essential since this information is used by the State’s auditor/consultant engaged to determine which … of Expenditures of Federal Awards: 10.542 Pandemic EBT Food Benefits 10.551 Supplemental Nutrition Assistance … National School Lunch Program 10.558 Child and Adult Care Food Program 10.559 Summer Food Service Program for Children …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… tax revenue declined by 5.2 percent in October compared to the same month last year, according to State Comptroller … financial aid from the federal government to help them get through this crisis.” New York City had a 5.3 percent, or … by Region (for detailed monthly breakdown) Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberElectronic Fund Transfer Instructions
Use the following banking information when sending an ACH Book Transfer CHIPS EFT or Federal Wire payment to the New York State Office of Unclaimed Funds
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsAbout Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsDiNapoli: New York City's Tech Sector Is Booming
… New York state's technology sector is the third largest and among … P. DiNapoli. The report shows that more than 80 percent of these job gains were located in New York City. The State Comptroller and Mayor de Blasio discussed the …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingOpinion 92-22
… in assessment review proceedings) GENERAL MUNICIPAL LAW, §§800(2), 805-a(1)(c), (d): The comptroller of a village which … tax purposes. Article 18 of the General Municipal law (§800 et seq .) contains the provisions of law which relate to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-92-22DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… students’ emotional wellbeing.” According to the Centers for Disease Control and Prevention, rates of childhood mental … well as other traumatic societal events, making the need for comprehensive mental health training, services and … In addition, based on DOE’s self-reported data for the 2020-21 school year, a time when mental health …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDeath Benefits
… benefits, and any needed forms, to your beneficiaries. For more information, read Getting Your Affairs in Order and A Guide for Survivors . If you are retired, please see the Death … plan and tier. Refer to your retirement plan publication for specific information about the benefits described below. …
https://www.osc.ny.gov/retirement/members/death-benefitsDiNapoli: New York Must Do More To Reduce Maternal Deaths
… health conditions and death rates have increased since a taskforce was established in 2018 to address maternal … which produced several recommendations, including creating a Maternal Mortality Review Board and a statewide expert work … are working and guide how it moves forward. Additionally, two recommendations from the board and the taskforce …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… the documentation that must be submitted to the Office of the State Comptroller's (OSC) Bureau of Contracts to … record. The law provides that before a qualifying contract may take effect, the contractor must be in … the contractor must certify, prior to the commencement date of the renewal term, that the contractor has filed with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationOpinion 2000-16
… life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax special acts) … is required to use foreign fire insurance tax monies for the care and relief of indigent and disabled firefighters … uses such monies to purchase a group life insurance policy for the members of the association, the members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … laterals) TOWN BOARD -- Powers and Duties (use of general fund moneys to pay cost of district improvements); (authority … the necessary laterals is estimated to be $8,000. You state that the town does not believe that it can maintain an …
https://www.osc.ny.gov/legal-opinions/opinion-88-33DiNapoli: Many Homeless Shelters in Poor Condition
… Many of the state’s homeless shelters outside New York City are in substandard condition with numerous health … with this important issue.” Dutchess County Comptroller James Coughlan said: "Homelessness in New York, and in …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionDiNapoli Statement on Executive Budget Proposal
… Governor Cuomo’s call for comprehensive campaign finance reform and public financing of campaigns is welcome. New York needs to reform its campaign finance system from top-to-bottom and strengthen efforts to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… complete report - pdf] Audit Objective Determine whether all extra-classroom activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were properly supported and for legitimate … planned to initiate corrective action. … Determine whether all extraclassroom activity funds were deposited complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… financial activity was recorded and reported accurately for the period January 1, 2013 through September 30, 2014. … Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts with the Town of … by the members of the Company. Budgeted appropriations for 2014 were approximately $99,000. Key Findings Neither the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… is an independent public benefit corporation established in 1971 to further economic development in Saratoga County. It is governed by a Board which comprises …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectCayuga County - Procurement and Claims Audit (2018M-274)
… Key Findings County officials: Did not seek competition for aggregate purchases from nine vendors totaling … Consider the aggregate amount to be expended for the same or similar type of goods or services when … competitive bidding is required and develop procedures for procuring professional services. Ensure all claims are …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274