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Opinion 88-53
… firefighters for working scheduled vacations pursuant to a collective bargaining agreement is not includable in the calculation of one year final average salary. You ask whether compensation paid to police officers or … preceding the date of such employee's retirement, exclusive of any lump sum payments for sick leave, or …
https://www.osc.ny.gov/legal-opinions/opinion-88-53DiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… revenue collections, the reallocation of unused federal pandemic relief funds and savings … initiatives, according to a report released today by State Comptroller Thomas P. DiNapoli. DiNapoli’s office … the planned budget gap to about $8.9 billion in FY 2025 and $13.9 billion in FY 2027 (18% of city-fund …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadDiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… and just under $18.8 billion higher than last year at the same time, primarily due to PTET collections, higher … Plan Report Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… The $229 billion Enacted Budget for State Fiscal Year (SFY) 2023-24 includes new recurring spending for schools, mental … included in the Enacted Budget, All Funds revenues for SFY 2023-24 are projected to be almost $9.2 billion, or 3.9%, … also include quarterly estimated payments for tax year 2023; these payments were $531.7 million in April, 33.6% …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… projected to be 5.3% higher than actual results from SFY 2021-22 and nearly 27.5% higher than SFY 2019-20, the last … discretion. The budget also expands the state’s use of lump-sum and other broad-scoped appropriations for …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… by State Comptroller Thomas P. DiNapoli. “New York City’s finances have certainly been strained by the pandemic, but … footing and support a return to fiscal balance.” In June 2020, the city adopted its FY 2021 budget running from … is for costs associated with COVID-19 and for unplanned special education and transportation costs at the city’s …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingSummit Security Services, Inc. (Summit)
… Purpose The objective of our examination was to determine whether individuals who … Background Our office examined payments the Office of General Services (OGS) made to Summit Security Inc. … meet the Contract qualifications . Specifically, none of the 40 the individuals who provided services at the Adam …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitComptroller DiNapoli and Attorney General Schneiderman Announce Three Arrests in $200,000 Contract Fraud
… filing a complaint online at [email protected].ny.us; or mailing a complaint to: Office of the State … Investigations Unit, 110 State Street, 14th floor, Albany, NY 12236 or the Attorney General’s Office at 1-800-996-4630. …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-and-attorney-general-schneiderman-announce-three-arrests-200000-contract-fraudDiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… New York City is projecting a surplus of $3.4 billion for fiscal year (FY) 2016, but … report notes that New York City’s financial plan does not reflect the full impact of the state budget passed … months, $600 million in savings that accrued to the city when it refinanced bonds of the Sales Tax Asset Receivable …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016DiNapoli: State Tax Receipts Outpaced Projections Through December
… in the markets and persistent inflation are cause for concern. In addition, the direction of federal tax policy … which was $8.7 billion, or 5.3%, higher than last year for the same period, primarily due to higher costs in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberDiNapoli Releases Analysis of Federal Funding for New York City
… on $7.4 billion in federal government funding, accounting for 6.4% of total spending, according to a series of briefs … to its most vulnerable residents, notably education, social services, and housing. Federal funds also provide … Block Grant Related Report Review of the Financial Plan of the City of New York (February 2025) … New York Citys …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityState Agencies Bulletin No. 1928
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesMotor Vehicle Financial Security and Safety Responsibility Acts: Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7), 90-Day Response
The purpose of this performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place to accurately repo
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s7-response_0.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014 (2015-S-12) 90-Day Response
To determine whether the Workers’ Compensation Board (Board) has adequate procedures in place to accurately report ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s12-response.pdfSelected Publications and Reports
… Basics Research Reports Fiscal Stress Monitoring System - School Districts: School Year 2023-24 Results Fiscal Stress … Stress Monitoring System - School Districts: School Year 2020-21 Results Fiscal Stress Monitoring System - Municipalities: …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsRockland County – Budget Review (B23-6-8)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rockland-county-2023-B23-6-8.pdfDiNapoli Releases Review of First Quarter State Revenue Collections
… office issues a state cash report every month identifying actual state revenues and spending from the prior month. The …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsDiNapoli Releases Analysis of Enacted State Budget
… proposal. The largest change from the Executive proposal is a $398.5 million increase in borrowing authority for SAM. … employment compensation expense tax (or payroll tax) that is intended for employers to use to help employees offset … savings these new mechanisms may generate for New Yorkers is unclear. DiNapoli's report also identifies actions to …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetDiNapoli Releases Analysis of Revised Executive Budget
… e.ny.us/reports/budget/2019/executive-budget-report-2019-20.pdf Find out how your government money is spent at Open Book …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetDiNapoli Releases Analysis of Executive Budget
… percent if tax revenue projections decline by $500 million or more from those in the Executive Budget. Another proposal … at $77.4 billion in SFY 2018-19, a decrease of 2 percent, or nearly $1.6 billion. This projected decline, according to … spending off-budget, change the timing of disbursements or otherwise affect reported levels of spending. After …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budget