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DiNapoli Releases Annual IDA Report
… values have risen steadily. County IDAs were responsible for 61.8% of all active IDA projects in 2022, followed by … 2022, an increase of 15.2% from 2021. Total tax exemptions for IDA projects in 2022 amounted to nearly $2 billion, up … New York City IDA provided the lowest net tax exemptions ($26.58 per person) in 2022. The Capital District had the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportCompliance With Jonathan's Law
… treatment: Provide telephone notification to a qualified person within 24 hours of the initial reporting of an incident; Upon … hours of an incident is required. All actions beyond the phone call are triggered only by a request from a qualified …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and retaining custody of Town … totaled approximately $1.7 million. It’s important for the Supervisor to maintain complete, accurate and … our office within 90 days, pursuant to Section 35 of GM. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47DiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… Most of the state’s overtime in 2021 came from the Office for People with Developmental Disabilities (OPWDD), the … Health (Mental Health). The three agencies accounted for 66% of the overtime hours and 62% of the overtime … 2021. OPWDD had the highest share, at 49.1%, followed by Veterans’ Homes at 48.6%. Pay per overtime hour averaged …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021State Comptroller DiNapoli Releases Municipal & School Audits
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was … million and the 2025 proposed budget does not provide for satisfying these obligations. These liabilities exceed … amount authorized by an act of the state Legislature for the city to issue debt to liquidate the deficits. Village …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 563
… express their generosity, philanthropic spirit and support for one or more SUNY campuses. Gifts will be used by the … technology initiatives. Legislation passed in 2003 allows for all State, county and municipal employees to make a … (Agency) page. Questions To obtain an enrollment form or for information on the SUNY Foundations, go to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesState Comptroller DiNapoli Statement on MTA 2023 Budget
… pressure to find added funding from public coffers and for the MTA to better account for its savings goals . As the MTA balances riders needs with …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetState Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… today continued her thoughtful, common-sense approach to governing. "My office has detailed the … place here in New York. Local sales tax receipts continue to improve, the unemployment rate continues to fall and the state, with the addition of important federal …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressLocal Sales Tax Sharing in New York State
… questionnaire completed by county officials. Also provided for each county is the local tax rate, as well as what cities … receive a share of the county’s sales tax collections. For more detailed information on local sales tax sharing in …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-statePlanning Resources
… Budgeting Local Government Management Guides Understanding the Budget Process [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting … Other Resources Financial Data for Local Governments Open Book New York - Local Government Data Search Includes …
https://www.osc.ny.gov/local-government/resources/planning-resourcesOperational Advisory No. 18
… 0RAR000000 A third party entity reimburses the State for monies paid to a vendor through CAS or the Statewide … issues its own check to the State to reimburse the State for monies paid via a Single Payment Vendor ID. 0RAE000000 …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableSeized Assets Program (Follow-Up)
… 2013, determined whether the Division properly accounts for seized assets and whether it obtains the requested share … We concluded that the division did not properly account for or track seized assets. Key Finding The Division has …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The New York … required to negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followTown of Pulteney – Financial Condition (2021M-24)
… actually available, after retaining a reasonable amount for the next year. Appropriated more fund balance to finance … with budgetary deficits. Did not adopt realistic budgets for each fund from 2017 through 2020. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Machias – Supervisor’s Financial Duties (2021M-98)
… Town Supervisor (Supervisor) adequately performs his financial duties. Key Findings The Supervisor did not adequately perform his financial duties and cannot provide support for almost $1.6 … oversight of the bookkeeper. Provide detailed monthly financial reports to the Board. Review monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Pompey Hill Fire District – Financial Management (2021M-136)
… Board resolutions and legal notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of capital reserve funds for operating costs which was not an authorized use of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were not annually available for BOCES’ use. Officials were not aware of the unreturned …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… network user accounts that could be used as entry points for individuals to gain unauthorized access to the District’s … found that officials did not: Develop written procedures for granting, changing and disabling user access rights to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationPrattsburgh Central School District – Financial Management (2020M-108)
… The Board appropriated fund balance totaling $1.13 million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the District reported that it …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly manage pool project donations or disbursements. For example, the Board: Improperly allowed the West Branch … Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not properly document …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105