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City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… the period July 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a … City of Long Beach Financial Condition and Cash Receipts from …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mHealth and Safety of Children in Foster Care
… are required to be documented as progress notes in CONNECTIONS – a statewide system for collecting and recording … State Office of Information Technology Services, maintains CONNECTIONS. Key Findings For the period of July 1, 2014 … were conducted and if progress notes were recorded in CONNECTIONS in a timely manner. Based on our review, we …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… by Comptroller Thomas P. DiNapoli. The audit found that many campuses had little or no verification of residency for … student enrollment but with some officials stating they were unaware that residency rules apply or that they were … provide better guidance and support to campuses on how to interpret and apply the Residency Policy to ensure …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsState Agencies Bulletin No. 1735.3
… Employees in annual positions, including those working on a part-time basis, who meet the eligibility criteria are … Currently, some employees in the five boroughs of NYC may have an annual salary less than the hourly equivalent of … eligible location with a base salary less than $31,320 in effect on or after 01/01/2019 through present; Provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17353-minimum-wage-annual-employeesNYC Budget Benefiting From Strong Tax Collections
… reserves in the current year, higher than expected tax collections and benefits from the citywide savings … the threat of federal budget cuts," DiNapoli said. Tax collections outpaced the city’s initial forecast by … in FY 2018, driven by higher-than-planned personal income tax collections and lower than expected property tax refunds, …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsDiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… a greater share worked in the leisure and hospitality sector, which is one of the city’s hardest hit industries. It … job losses, and there may not be enough openings in the sector to meet current demands. To help bolster job … Youth Labor Force Struggling Related Reports Restaurant Sector Dashboard Retail Sector Dashboard Tourism Sector …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentHighland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… September 5, 2015. Background The Highland Falls - Fort Montgomery Central School District is located in the Town of … Highland FallsFort Montgomery Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHolley Central School District – Financial Condition (2013M-342
… fund and either use it to pay related debt, if required to do so by statute, or return the moneys to the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342DiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… Thomas P. DiNapoli found 50 percent of the contracts in 2019 between Not-for-Profit (NFP) organizations and the … DiNapoli’s report showed that no progress has been made in the past year, with the percentage of late contracts increasing slightly from 47 percent in 2018. “In the coming months, New York state will need to …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… Property tax growth for local governments will be capped at less than one percent for the 2016 fiscal … The report noted the allowable tax levy growth factor will be 0.73 percent for entities that operate on a … next year more than 1,800 calendar-year local governments will have roughly $88.3 million less in tax levy growth …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… regulations, according to an audit released by New York State Comptroller Thomas P. DiNapoli. The audit found that … regulations according to an audit released by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processDiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… Thomas P. DiNapoli. The surge is largely due to a sharp increase in deaths from opioids related to illicit … opioids. Overdose deaths statewide from opioids and all drugs (5,841) in 2021 surpassed the previous 2017 peak by … critical that we recognize this crisis has moved steadily into communities of color and future funding decisions should …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicCUNY Bulletin No. CU-398
… earnings." Affected Employees CUNY employees in the title of Maintenance Worker (CUNY) Background The rate … rate chart and additional information are contained in a memorandum dated December 15, 2009 from Carmelo Batista, Jr. Effective Date(s) Increases may be submitted in Pay Period 23C (Institution), paychecks dated 2/11/2010. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-398-retroactive-rate-increases-maintenance-workers-cunyTown of Huntington – Payroll and Legal Services (2013M-28)
… The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, … The Town of Huntington is located in Suffolk County and has a population of approximately 191,000. The Town Board … consists of five elected officials, the Town Supervisor and four Board members. Total Town expenditures for the year …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28State Agencies Bulletin No. 1097
… for all transactions, agencies must process salary changes in the payroll system as timely as possible. Due to the … before submitting these transactions. The procedures in this Bulletin supersede Payroll Bulletin No. 235 which was … Salary increases for unallocated positions* Changes in percentage of time worked Transactions in this category …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesDiNapoli: New Yorkers’ Debt on the Rise
… for $869.4 billion, or 5.6%, of the national total, ranking New York fourth in the nation after California, Texas …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseOpinion 92-17
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to … a sales tax agreement entered into between a county and all cities within the county pursuant to Tax Law, §1262(c) … may set aside for county purposes or educational purposes all or any portion of the net collections from a county sales …
https://www.osc.ny.gov/legal-opinions/opinion-92-17XII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments and refunds made by … Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … 2 As of December 22, 2022, schools are now required to test for lead in the water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… 2023 for Cycle Three. 3 Public Health Law section 1110; 10 NYCRR subpart 67-4 – Lead Testing in School Drinking Water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15