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New York State Comptroller DiNapoli Statement on EPA Proposal to Roll Back Emission Standards
… in the next few decades. We cannot bury our heads in the sand and ignore the changing world around us. Rolling back …
https://www.osc.ny.gov/press/releases/2018/10/new-york-state-comptroller-dinapoli-statement-epa-proposal-roll-back-emission-standardsDiNapoli: Tax Cap Remains at Two Percent for 2020
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 … to the lesser of the rate of inflation or 2 percent with some exceptions, including a provision that allows … During the 2014 through 2018 fiscal years, municipalities with a fiscal year ending on Dec. 31 had their levy growth …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020DiNapoli Announces Sale of General Obligation Bonds
… State Comptroller Thomas P. DiNapoli today announced the details of the competitive sale scheduled for March 13 of tax-exempt New York State General Obligation … State Comptroller Thomas P DiNapoli today announced the details of the competitive sale scheduled for March 13 of …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… 30, 2024, Fund investments returned an estimated 1.38%. “Stock market volatility underlines the continued economic … real estate and real assets (13.14%) and credit, absolute return strategies, and opportunistic alternatives (7.76%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterDiNapoli: Uber Needs to Explain What It Is Doing to Protect Riders From Sexual Assault
… that calls on Uber to publish a report explaining how it is addressing incidents of riders being sexually harassed and … incidents. Being open about the steps it’s taking is key to restoring customers’ trust and protecting the … that calls on Uber to publish a report explaining how it is addressing incidents of riders being sexually harassed and …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-uber-needs-explain-what-it-doing-protect-riders-sexual-assaultSelected Publications and Reports
… Basics Research Reports Fiscal Stress Monitoring System - School Districts: School Year 2024-25 Results Fiscal Stress Monitoring System - … Fiscal Year 2024 Results Fiscal Stress Monitoring System - School Districts: School Year 2023-24 Results Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsDiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… State Comptroller Thomas P. DiNapoli today announced the details of the upcoming competitive sale scheduled for October 28 of State of New York General … State Comptroller Thomas P DiNapoli today announced the details of the upcoming competitive sale scheduled for …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsExamples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, … Examples from GASB Statement 34 Statement of Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsState Agencies Bulletin No. 2142
… The purpose of this bulletin is to notify agencies of the 2023 plan year maximum salary limit and pensionable overtime … and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for TRS Tier 5 plan participants. In … Dates: Effective in Administration paychecks dated July 5, 2023, and Institution paychecks dated July 13, 2023. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2251
… The purpose of this bulletin is to notify agencies of the 202425 school year maximum salary limit and pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitExamination of Penalties and Interest Payments
… the Workers’ Compensation Board (WCB) for late payment of medical and compensation claims. Background The Workers’ Compensation Law (Law) authorizes medical providers and injured workers to report late medical and compensation payments to the WCB when insurance …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsAssessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesState Agencies Bulletin No. 2351
… 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, … the 2025-26 school year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, … thereafter by three percent. Effective Dates: Effective in Administration paychecks beginning 07/02/2025, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitGardiner Fire District – Length of Service Award Program (2013M-265)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service … Law. The Board did not implement standards and procedures to ensure that complete and accurate records of its members’ … as required. Key Recommendations Amend the Point System to ensure it is consistent with GML and implement standards …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Key Recommendations Develop accurate budgets that include all known revenues and expenditures and identify future … funds are established, funded and used in accordance with all related statutory provisions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsChautauqua County – Investments and Payroll (2016M-147)
… The objectives of our audit were to review the County’s investment program and salaries and fringe benefit payments … invest funds in accordance with the County’s adopted investment policy or General Municipal Law (GML). Not all salary payments to 23 elected officials and 94 management employees were accurately calculated. Three …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Ballston Area Recreation Commission – Board Oversight (2015M-269)
… 1, 2012 through April 30, 2015. Background The Ballston Area Recreation Commission is a joint activity established to … Ballston Area Recreation Commission Board Oversight 2015M269 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Town of Minerva – Payroll and Cash Receipts (2015M-342)
… the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, 2013 … Background The Town of Minerva is located in Essex County and has a population of approximately 810. The District is … overpaid herself $13,940 for unauthorized direct deposits and inappropriate withholdings for retirement and health …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342City of Yonkers – Financial Operations (2017M-119)
… condition and oversight of its financial operations for the period July 1, 2014 through June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of … process. Evaluate components of fund balance to ensure they are properly reported and supported. Review the Charter …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Salamanca City School District – Financial Management and Payroll (2017M-138)
… officials have not effectively managed four reserve funds with balances totaling approximately $4.1 million. The … amounts reserved are necessary and reasonable. Any excess funds should be transferred to unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138