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Schenectady County – Investment Program (2025M-5)
… (County) officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, safety, liquidity and yield. A comprehensive investment program is used to establish basic procedures, …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5DiNapoli: Wall Street Bonuses Edge Up in 2014
… The average bonus paid in New York City's security industry rose by 2 percent to $172,860 in 2014, according to an estimate released today by New York … Even though the industry was slightly less profitable in 2014, it added 2,300 jobs in New York City , the first …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014State Comptroller DiNapoli Releases Municipal & School Audits
… unassigned fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund … the ensuing year’s appropriations increasing from 1.7% in 2021-22 to 9.2% in 2023-24, exceeding the 4% statuory limit. … Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the town’s collective …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… the COVID-19 pandemic, largely as a result of tax revenue from the financial services sector, but the city will face … gross city product will grow 0.2 percent, an improvement from its previous projection of negative 12.9 percent. The … identifies budget risks of more than $2.1 billion annually from FY 2022 through FY 2024, mostly from the inclusion of …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefV.3.D Accounts – V. Chart of Accounts (COA) Governance
… will be able to access the complete list of Account codes in the SFS. The Account ChartField is five alphanumeric characters in length. Numeric codes are used for all budgetary and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsState Agencies Bulletin No. 1706
… Purpose To notify DMNA agencies of a new deduction code for pre-tax contributions to the New York State Deferred Compensation Plan (NYSDCP) … To notify DMNA agencies of a new deduction code for pretax contributions to the New York State Deferred Compensation Plan NYSDCP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1706-new-deferred-compensation-eligibility-division-military-and-navalOpinion 88-39
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition (cash bail on … JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a town justice court in connection with a felony complaint, is held by the town … Whether a county a town in the county or a village located within the town is …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Division of Housing and Community Renewal Bulletin No. DH-146
… increase for employees represented by DC37, Local 1359, in Bargaining Unit 67. Affected Employees: Employees represented by DC37, Local 1359, in Bargaining Unit 67 are affected. Background: Per the … December 10, 2025, membership dues for employees in Bargaining Units 67 (Deduction Code 224) will increase as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-146-district-council-37-dc37-local-1359-dues-increaseSUNY Bulletin No. SU-375
… purpose of this bulletin is to notify agencies of a change in the dues structure for employees represented by UUP. Affected Employees: SUNY employees represented by UUP in Bargaining Unit 08 are affected. Effective Dates: Effective in Administration paychecks dated July 30, 2025. OSC Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-375-united-university-professions-uup-change-dues-structureState Agencies Bulletin No. 1234
… not processed automatically. Affected Employees Employees in the Professional, Scientific and Technical Services Unit - … criteria Effective Date(s) Payment will be processed in a separate check dated 04/18/13 (Institution) or 04/24/13 … 2012-2013 Performance Award (Longevity Lump Sum Payment) in April 2013 as a one-time, lump sum payment in the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1234-april-2013-public-employees-federation-pef-longevity-lump-sum-llsTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… Determine whether the Town of Owasco Town Town Assessor Assessor properly administered select real property …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… Message from the Comptroller Millions of New Yorkers face daily … a lack of resources. The consequences can be devastating, from increased incidence of chronic disease and other health … actions reduced food insecurity by nearly 5 percent more from 2017-19 to 2019-2021. While that progress is …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… contribution to the Dental Insurance plan. 60007 Dependent Care Advantage Employer contribution for employees in … Active Payments to EBF for active employees for dental and vision benefits administered by public employee unions. 60011 … Payments to EBF for retired employees for dental and vision benefits administered by public employee unions. 60015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesContributing Toward Your Retirement – Special 20- and 25-Year Plans
… plan limits creditable service to 20, 25 or 32 years.* In that case, you won’t contribute after the maximum service … plan limits creditable service to 20, 25 or 32 years.* In that case, you won’t contribute after the maximum service … we base your contribution rate on what you actually earned in the last completed State fiscal year (April 1 to March …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementEarly Retirement – Article 14 Benefits
… When you turn 62, the early retirement benefit is reduced by 50 percent of your primary Social Security benefit. This …
https://www.osc.ny.gov/retirement/publications/1644/early-retirementUnion-Endicott Central School District – Financial Management (2016M-100)
… Background The Union-Endicott Central School District is located in the Town of Union in Broome County and the Town … operates six schools with approximately 3,900 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… and accurate inventory of information technology (IT) equipment. Key Findings District officials did not maintain … As a result, officials cannot assure taxpayers that all IT equipment is safeguarded, adequately accounted for and would … did not adopt a comprehensive written policy for IT equipment inventory or perform periodic physical inventories. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentTown of Coeymans – Financial Condition (2015M-184)
… 2012 through May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
Determine whether the Board effectively managed the Districts financial condition whether the Districts information technology IT system was adequately secu
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… were allowed to carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92