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Introduction – Federal Funding and New York
The budget resolutions passed by the 119th Congress will lead to a dramatic restructuring of the federalstate relationship This online resource focuses on federal funding and how it supports services in the State of New York
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionVillage of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and the … million. Key Findings We reviewed water and sewer billings to 53 customers and found that seven were underbilled by more … records and reports. The Village had insufficient cash to fund its operations and the continued use of temporary …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… billed, unaccounted for money, and unassessed penalties on late payments. The Receiver did not create sewer and water …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Town of Pulteney – Financial Condition (2021M-24)
… 2013 audit recommendation to appropriate fund balance only in amounts that are actually available, after retaining a … to finance operations than was available, resulting in the general and highway funds and water district beginning …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24City of Johnstown – Financial Management (2020M-134)
… Treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports for 2018 or 2019 as of December 2, 2020. Without accurate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Otego-Unadilla Central School District - School District Website (S9-19-26)
… take corrective action. Appendix C includes our comment on an issue District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… to monitor the budget and finances and did not establish a comprehensive written multiyear financial plan. The Board … years. The Corporation’s ability to pay off the LOCs is contingent on the sale of three properties, which … by reviewing periodic financial reports. Establish a comprehensive written multiyear financial plan. Corporation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… policy provides transparency and defines the purpose for each reserve, optimal funding levels, and conditions … districts that may have been used in a more beneficial way for respective taxpayers. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… the State Comptroller (OSC) has developed an interactive map (see below) that displays the total amount of AUC tax …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateState Agencies Bulletin No. 1598
… if the agency has not Terminated it or processed a Correct History to remove the retirement row. Agency Actions: If an … follow the instructions below to correct the employee’s history. Verify the employee did not receive a retirement … and the employee’s record to verify they can have “Correct History” completed. Payroll Retirement will notify the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireState Agencies Bulletin No. 1377
… 19th, 2015 : Interface File Layouts impacted (SUNY & DEC only) Inbound: NHRP521 - One Time Distribution Interface - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financialComptroller DiNapoli Releases School Audits
… , Enlarged City School District of Troy and the True North Rochester Preparatory Charter School . “In an era of limited … and use of leave time were recorded accurately. True North Rochester Preparatory Charter School – Contract Management … CSD Port Byron CSD Enlarged CSD of Troy and the True North Rochester Preparatory Charter School …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Chenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… nine-member Board of Education (Board), responsible for managing and controlling financial and educational … and is responsible, along with other administrative staff, for District administration under the Board’s direction. The … PPSI and IT resources continued to have an increased risk for inappropriate access and compromise. We also reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fInfrastructure Inspection and Maintenance (Follow-Up)
… on May 26, 2015, examined whether the New York State Canal Corporation’s (Corporation) inspection scheduling … performs routine operational and reliability checks of the Canal System’s critical structures, it had not performed … reconstruction, development, and improvement of the Canal system. At the time our follow-up fieldwork was …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… as of January 10, 2013, of the 57 recommendations included in our series of 15 audits conducted in 2008. These audits assessed compliance with Executive … Key Findings Each of the 15 State entities made progress in correcting the problems we originally identified, but more …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationOn-Time Performance
… Authority’s (MTA) Staten Island Railway (SIR) operates one train line between Tottenville and the St. George Terminal, … 15 minutes during rush hour periods, every 30 minutes for non-rush (mid-day and evening) periods, and every hour … accuracy of data pertaining to actual OTP by reporting OTP statistics with Boat to the Committee and the public. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceOpinion 96-18
… to an act of the Legislature is for informational purposes only and is not a recommendation of this Office with respect …
https://www.osc.ny.gov/legal-opinions/opinion-96-18DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … experienced stronger growth in the first half of 2025, future revenues may become less predictable as local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearPurchasing and Procurement Practices (Follow-Up)
… Objective To assess the extent of implementation of the eight recommendations included in our initial audit … and Procurement Practices (Report 2020-S-67 ). About the Program The New York Racing Association, Inc. (NYRA) is a … To assess the extent of implementation of the eight recommendations …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… gaps will average more than $2.6 billion, close to levels forecast in November, the plan begins to address more than … includes a planned $500 million deposit into its rainy-day fund. More can be done as the fiscal year ends and the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-plan