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State Comptroller DiNapoli Releases Municipal & School Audits
… information. Port Washington Union Free School District – Payroll (Nassau County) Auditors examined compensation …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsIT Security Fundamentals – Information Technology Governance
… that are fundamental to how IT professionals approach data and network and system security: the CIA triad and defense-in-depth. … of defense mechanisms can reduce the risk of a successful attack by someone with malicious intent and is considered a …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsService Credit – Divorce and Your Benefits
… credit for employment before they joined NYSLRS or for military service. For most members, the total amount of service credit at retirement will directly affect the amount of their pension. Read more about Service Credit for Tiers 2 through 6 …
https://www.osc.ny.gov/retirement/members/divorce/service-creditSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… of Interest Department of Transportation: Collection of Lease and Permit Revenues (2012-S-6) Office of the Attorney …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Metro-North Railroad (Metro-North) used American Recovery and Reinvestment Act (Recovery Act) funds efficiently and for authorized purposes, and whether the funds were properly monitored to prevent … the MetroNorth Railroad MetroNorth used American Recovery and Reinvestment Act Recovery Act funds efficiently and for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0Medicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… we found flaws in the Department’s managed care capitation rate adjustment methodology intended to offset improper … of encounter claims not being included in the capitation rate adjustments. Accordingly, we identified nearly $50.3 … NDRAs at the time of service that were not included in the rate adjustments, as follows: 2.5 million encounter claims …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementImplementation of the Dignity for All Students Act (Follow-Up)
… (e.g., race, sexual orientation, weight) and required schools to designate a trained Dignity Act Coordinator (DAC). … ended June 30, 2018, school districts (excluding New York City) reported 15,826 incidents statewide under DASA. Our … oversight of DASA implementation. However, while most schools we visited had designated DACs, more than half of the …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… remained flat or declined over the last decade, according to a report issued today by New York State Comptroller Thomas … P. DiNapoli. When adjusted for inflation, unrestricted aid to local governments has actually declined by 24% since 2011, … cities. Also called revenue sharing, this funding comes to local governments from the Aid and Incentives for …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationElementary and Secondary Education – 2023 Financial Condition Report
… increase the previous year. More than 557,000 votes were cast, with 663 district proposals being approved and 11 …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Miscellaneous Federal Operating Grants Click here to download the table below as a Microsoft Excel file . … Fund Payments Guide to Financial Operations REV. 01/13/2026 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsState Agencies Bulletin No. 871
… has extended Military Leave Benefits through December 31, 2009 in response to the continuing need for New York … category at any time between January 1, 2008 and December 31, 2009 shall be calculated as follows: 2008 Those employees … category based on the employee's State salary (base pay plus Location Pay plus Geographic differential) as of January …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/871-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1098
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and … of the State Comptroller (OSC) with the information on the value of the personal use of employer-provided vehicles and … To provide instructions for reporting the taxable value of the personal use of employerprovided vehicles and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and … of the State Comptroller (OSC) with the information on the value of the personal use of employer-provided vehicles and … To provide instructions for reporting the taxable value of the personal use of employerprovided vehicles and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… by interest income on transactions, due to federal fund rate increases. The gains were offset, however, by increased … increase, 19,400 jobs added). Utah had the highest growth rate of any state at 40.5% (3,000 jobs added). The average … will release his 2024 average bonus estimate in March 2025. State and City Tax Revenue The state depends more …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearIndividuals with Disabilities Education Act – Federal Funding and New York
… IDEA. Funds to New York City The City’s fiscal year (FY) 2026 preliminary budget includes $291 million in federal IDEA funding in FY 2025 and in each year thereafter. This accounted for … the lower levels assumed in the January Plan. Impact In FY 2025, NYSED allocated $302 million in IDEA funding to New …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actSelected State Agencies’ Roles in Financial Literacy
… offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they … use to evaluate and improve financial literacy offerings. The agencies we selected were the Department of Financial Services (DFS), Department of …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… role in helping New York’s economy grow and create jobs, especially now as we work to recover from the COVID-19 … data for their Excelsior Jobs Program and START-UP NY Program that showed positive results and led to some … Assistance Program Evaluations Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsDiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… employment and economic growth may present a challenge in the coming months, along with the potential impact of … were nearly $3 billion higher than the same period in SFY 2024-25, reflecting, in part, the 24.9% increase in collections from the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterDiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24
… Tax collections for State Fiscal Year (SFY) 2023-24 totaled $106.4 billion, … (DOB) in the most recent financial plan, according to the March State Cash Report released today by New York State … estimates through the end of SFY 2024-25. Tax collections for SFY 2023-24 were $5.2 billion lower than the previous …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24Social Services Block Grant – Federal Funding and New York
… The Social Services Block Grant (SSBG) (Assistance Listing Number 93.667), provides flexible federal funding, … The Social Services Block Grant SSBG Assistance Listing Number 93667 provides flexible federal funding administered …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-services-block-grant