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Report on Estimated Receipts and Disbursements – State Fiscal Years 2022-23 through 2024-25

This Report on Estimated Receipts and Disbursements for State Fiscal Years (SFY) 2022-23 through SFY 2024-25, issued pursuant to Section 23 of the State Finance Law, is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.

https://www.osc.ny.gov/files/reports/pdf/budget-receipts-disbursement-22-25.pdf

Overview – World Trade Center Presumption

… the condition was the result of your participation in the events of September 11 and after, unless it can be proven the … or cleanup efforts has been extended to September 11, 2026 (Chapter 561, Laws of 2022). If you participated, and …

https://www.osc.ny.gov/retirement/publications/world-trade-center/overview

Tuition Assistance Program – Vaughn College

… and Regulations. We found that of the 50 awards tested, only two, totaling $3,945, were certified in error. As such, …

https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-college

State Agencies Bulletin No. 734

… of the procedure to return employees in the titles of Forest Ranger 1, 2 and 3 to the original bargaining units of … Affected Employees Employees in positions with titles of Forest Ranger 1 and Forest Ranger 2 who are currently in Bargaining Unit 81 will … of the procedure to return employees in the titles of Forest Ranger 1 2 and 3 to the original bargaining …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61

DiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget

… New York City projects a surplus of nearly $4.2 billion in FY 2017, the largest since FY 2008, … City’s financial outlook. The city faces the possible loss of hundreds of millions of dollars in federal funding and cuts to … New York City projects a surplus of nearly $42 billion in FY 2017 the largest since FY 2008 …

https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budget

Opinion 92-30

… against county officials serving on boards of not-for-profit agencies) -- Exceptions (contracts with … any local law, charter, ordinance, resolution, rule or regulation of any municipality to the extent that such local law, charter, ordinance, resolution, rule or regulation is inconsistent with the provisions thereof. No …

https://www.osc.ny.gov/legal-opinions/opinion-92-30

Enforcement of Commission Orders and Other Agreements (Follow-Up)

… (Report 2018-S-27 ). About the Program The Public Service Commission (Commission) regulates 650 utilities … to ensure affordable, safe, secure, and reliable access to electric, gas, steam, telecommunications, and water services … gas moratorium in Long Island, Queens, and Brooklyn. For electric and gas utilities, the Department employs …

https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-follow

XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures

… and Policies: The purpose of this section is to remind Business Units to verify vendor qualifications prior to … when the vendor is: required to be licensed, certified or registered to practice their profession or occupation within … Physicians, Certified Public Accountants, Architects, Registered Nurses and Dentists. The New York State Department …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualifications

Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)

… of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund … $14.6 million and it educated approximately 125 students in grades K-6. The District also paid tuition to neighboring … fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025m

Opinion 95-14

… moneys to purchase a new personal computer to be used for various department purposes, and to pay for a ceremony to … moneys to purchase a new personal computer to be used for various department purposes and to pay for a ceremony to …

https://www.osc.ny.gov/legal-opinions/opinion-95-14

Rockland County – Budget Review (B22-6-9)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the … to submit to the State Comptroller each year, starting with the fiscal year during which the municipality is …

https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9

Riverhead Central School District – Financial Operations (2025M-64)

… receive complete and accurate financial information in a timely manner to enable them to monitor financial … reports to the Board. The District had $167.7 million in general fund expenditures for the 2022-23 fiscal year. … provide the Board with complete and accurate information in a timely manner to enable them to monitor the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64

HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its Consolidated Fiscal … for preschool special education services through rates set by SED. The reimbursement rates are based on financial … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary …

https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manual

Preliminary Report on the State Fiscal Year 2014-15 Enacted Budget, April 2014

The State ended SFY 2013-14 in its most favorable financial position in years.

https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-preliminary-2014-15.pdf

Opinion 2000-7

… where, historically, the firm in question is the only one to have responded to a solicitation for bids, … set forth in section 802(1)(j) (2) literally applies only to "purchases", it is apparent, when read in context …

https://www.osc.ny.gov/legal-opinions/opinion-2000-7

DiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges

… expanding housing options, and improving access to education, job training and employment opportunities are … 23.2% of the state’s population and 6.1% of the young adult population nationwide, according to the Census Bureau’s … across the state experienced a decline in their young adult populations, with the largest decrease in the North …

https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challenges

Health Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program

… between 2010 and 2013, with no future reviews scheduled. Only one had been cited by DOH prior to the audit scope for …

https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-program

Opinion 2000-23

… service law (emphasis added). As a rule, where words of a statute are clear and unambiguous, they should be construed … see also Opn No. 86-23, supra; 1984 Opns St Comp No. 84-20, p 26; Murphy, supra ). On the other hand, some of these … 2000 Arthur B. Williams, Esq., Village Attorney Village of Newark …

https://www.osc.ny.gov/legal-opinions/opinion-2000-23