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Comptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… and Local Employees Retirement System of her father’s passing in March 2010, today Kanas admitted to having stolen … Mr. Yudenfreund. As such, upon Mr. Yudenfreund’s passing in March 2010, his pension benefits ceased. However, …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysChittenango Central School District – Audit Follow-Up (2023M-155-F)
… County. The District is governed by an elected nine-member Board of Education (Board), responsible for managing and controlling financial … staff, for the District’s day-to-day management under the Board’s direction. The Director of Technology (Director) is …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR nearly 1,200 days late. Employees received longevity and overtime payments totaling $25,000 in 2023 that …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Schonowe Volunteer Fire … Company, Inc’s (Company’s) progress, as of April 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Schonowe Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fMedicaid Program – Improper Payments to a Physical Therapist
… billed Medicaid in accordance with its policies and guideline …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistTruxton Fire District – Audit Follow-Up (2022M-123-F)
… in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022. The audit determined that the Board of Fire Commissioners (Board) did not: Establish adequate controls over the work of … recommendations in the audit report Truxton Fire District Board Oversight 2022M123 released in November 2022 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Crown Point Fire District – Board Oversight (2024M-29), released in May 2024. The audit determined that: The Board of Fire … Point Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Crown …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… Agency Request It is the agency’s responsibility to request to establish a bank account. Each agency must obtain … Accounting Operations Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. … It is the agencys responsibility to request to establish a bank account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsOpinion 2006-2
… Requirements (procedures when increase in maximum amount to be expended is funded by private contribution) WATER … Establishment (procedures when increase in maximum amount to be expended is funded by private contribution) TOWN LAW … procedures set forth in Town Law §§202-d or 209-h in order to increase the maximum amount to be expended for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities
New York City’s residential real estate market has proven resilient to the COVID-19 pandemic recession, with family homes seeing significant growth in value as people sought larger spaces amid limited supply.
https://www.osc.ny.gov/files/reports/osdc/pdf/residential-real-estate-in-nyc.pdf2022 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2023
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2023.xlsxSelected State Agencies’ Roles in Financial Literacy (2020-S-53) 180-Day Response
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings. We also ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s53-response.DOS_.pdfSelected State Agencies’ Roles in Financial Literacy (2020-S-53) 180-Day Response
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s53-responseDFS.pdfPlanning for the Long Term: Capital Spending Reform in New York State
Over the past 10 years, NY has spent $63.2 billion to support its capital program. Despite this significant investment, there are many critical capital needs across the State that remain unmet.
https://www.osc.ny.gov/files/reports/pdf/capital-spending-report-nov-2010.pdfThe Role of Immigrants in the New York City Economy - January 2010
New York City has always been a gateway to opportunity for people from around the world.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2010.pdfLocal Sales Tax Collections Up 4.5 Percent in 2025 Over Prior Year
Local Sales Tax Collections Up 4.5 Percent in 2025 Over Prior Year
https://www.osc.ny.gov/files/local-government/publications/pdf/2025-sales-tax-annual-report.pdfOffice Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfPerformance of Industrial Development Agencies in New York State - 2024 Annual Report
This report summarizes IDA data for fiscal year 2022. For regional and IDA-level summary data.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-report-2024.pdf2022 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2022
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2022.xlsxPerformance of Industrial Development Agencies in New York State - 2022 Annual Report
This report summarizes data for fiscal year 2020, the most recent data reported by IDAs through the Public Authorities Reporting Information System. The report also contains a brief discussion of local development corporations, a related type of local authority.
https://www.osc.ny.gov/files/local-government/publications/pdf/performance-of-idas-in-nys-2022-annual-report.pdf