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Economic and Demographic Trends – 2021 Financial Condition Report
… In calendar year 2020, the State lost over 955,000 jobs, a decrease of 10.0 percent compared to the decline nationally … for job losses in 2020; California ranked highest with a decline of over 1.25 million. The State’s unemployment rate … wages in the State decreased by 2.3 percent in 2020. The accommodation and food services industry realized the largest …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsCUNY Bulletin No. CU-741
… fiscal year ending 2021-22 and the fiscal year beginning 2022-23, the PayServ chart of accounts must be updated to reflect the 2022-23 budget references where appropriations and … dated July 14, 2022 OSC Actions: OSC Payroll will begin June Lapsing and Fiscal Year End Rollover activities on June …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-741-new-york-state-payroll-system-payserv-cuny-fiscal-year-endComptroller DiNapoli Releases Municipal Audits
… found that the justices did not deposit 234 out of 720 fine and fee receipts totaling $31,056 within 72 hours. In …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0Dutchess County – Contract Monitoring (2023M-142)
… vendors provided services in accordance with contract terms, and that payments were appropriate and supported. Key … vendors were provided in accordance with contract terms and payments were appropriate and supported. As a … rendered were provided in accordance with contract terms. In addition, department officials also approved claims …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142DiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… of Lake George, and was created in 2001 to preserve the beauty and health of Lake George by coordinating state and …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeLow-Income Housing Trust Fund Program (Follow-Up)
… Objective To determine the extent to which Homes and Community Renewal (HCR) implemented the … To determine the extent to which Homes and Community Renewal implemented the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followUpstate Medical University's Billing Practices
… (Upstate) billing practices are adequate to ensure that insurance carriers are billed timely and that services being … 1.8 million patients annually, and works with over 30 insurance carriers to provide health care for their insured … denied, and payments might not be obtained for services. Insurance carriers may deny payment for a variety of reasons …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesOffice for People With Developmental Disabilities Fuel Card
… York Developmental Disabilities State Operations Office Me …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardState Comptroller DiNapoli Releases Municipal & School Audits
… board did not provide adequate oversight of the district’s financial operations. Specifically, the board did not adopt … that the treasurer filed the district’s 2018 through 2024 annual financial reports (AFRs). The 2024 AFR was also 244 … The current and former treasurers did not record and report district receipts and disbursements accurately and in …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… Tax (PIT) receipts largely reflecting financial market growth in 2025. “The state’s tax collections exhibited strong growth in the last fiscal year but economic growth, particularly employment, is projected to slow,” …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school audits were issued. … New York State Comptroller Thomas P DiNapoli today announced the following school audits were issued …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsNorth Tonawanda City School District – Information Technology (2023M-102)
… network user accounts. Properly manage permissions for 517 user accounts in the student information application … and as a result, District officials lacked preparedness for a cyberattack. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102State Comptroller DiNapoli Releases School District Audits
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented … 21, 2013. Background New York State’s School-Based Health Center Program (Program) provides a campus-based health care alternative for preschool, elementary, middle, …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andIndividuals with Disabilities Education Act – Federal Funding and New York
… to children with disabilities and provides federal funding to support that mission (Assistance Listing Number … preliminary budget includes $291 million in federal IDEA funding in FY 2025 and in each year thereafter. This … Since January, the City has increased budgeted IDEA funding by $13.5 million, bringing total IDEA revenues to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… projects, debt service and general state charges, by fund type, by fund, by agency, by major program or purpose, by fiscal year … for the fiscal years involved; Revenue information by fund type, by fund, and by revenue source including …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesReal Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government … local governments are permitted to increase their real property tax levies. Either two percent or inflation, … value from the prior roll resulting from new construction, property annexed from another assessing unit, and the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryStatewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… with the State’s Alcoholic Beverage Control Law (ABC Law) and the related administrative and documentation … audit focused on compliance with certain provisions of the ABC Law and related rules and regulations at the State level. … consumption and respect for and obedience to law. The ABC Law gives the Authority the power to issue licenses and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Lincoln – Disbursements (Madison County) The board and former supervisor did not ensure that disbursements were adequately supported and properly approved. The former supervisor received 13 …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Mid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Mid Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal … (Manual). The audit included all expenses claimed on Mid Island’s CFR for the fiscal year 2012-13, and certain … To determine whether the costs reported by Mid Island Therapy Associates LLC Mid Island aka All About Kids …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manual