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State Comptroller DiNapoli Releases Municipal Audits
… increased unrestricted fund balance from $4.3 million for all funds to $7.7 million as of the end of 2023 or 118% of … projects. The board and AIDA officials did not review all supplemental documentation for project approval or … and retention and did not determine the reasons for all of the variances between 2023 year-end jobs and project …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsOther Bulletin No. 58
… Employees Employees in Bargaining Unit 96 in the SCF with an increment code of 1976-2016 who meet the eligibility … LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in a BU96 … was Equal to or Greater Than Job Rate to an M/C Position with a Higher Job Rate: An employee with a salary equal to or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-58-april-2021-state-university-construction-fund-scfOther Bulletin No. 57
… Employees Employees in Bargaining Unit 96 in the SCF with an increment code of 1976-2016 who meet the eligibility … LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in a BU96 … was Equal to or Greater Than Job Rate to an M/C Position with a Higher Job Rate: An employee with a salary equal to or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-57-april-2020-state-university-construction-fund-scfState Comptroller DiNapoli Releases Municipal & School Audits
… needs. Chautauqua County – Financial Condition The North Chautauqua County Water District (district) board, … not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance … and were not audited or approved by the board, and 50 totaling $27,124 were not for a town purpose. In addition, …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State Tax Receipts Outpaced Projections Through December
… State Comptroller Thomas P. DiNapoli. “Strong financial markets and economic growth have propelled the state’s … DiNapoli said. “However, recent volatility in the markets and persistent inflation are cause for concern. In …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberXII.6.B Land Acquisition Payments – XII. Expenditures
… property (i.e., land) either voluntarily, by purchasing the land from the landowner at an agreed upon price, or involuntarily, pursuant to the New York State Eminent Domain Procedure Law. Whether acquired voluntarily or … real property ie land either voluntarily by purchasing the land from the landowner at an agreed upon price or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsChanging Employers – Membership and Enrollment
… regardless of age. If an employee is considering a promotion to a civilian or administrative position, or … understand the consequences to their NYSLRS membership For example, ERS sheriff or correction officer service is …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersOpinion 92-18
… generate solid waste. The fee may be imposed retroactively for a short period of time unless the retroactivity would be … due process guarantees. This is in reply to your request for our opinion concerning a proposed town local law … intended to "make up the difference between the actual per ton cost of solid waste disposal facilities and the revenue …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… your local government’s capital assets, you must develop a long-term plan. The plan should address how you monitor and maintain assets and how much you can … replaced or repaired; Estimated costs of acquisition, replacement or repair; The method by which assets will be …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… Objective To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed … Civil Service contracts with UnitedHealthcare Insurance Company of New York (United) to administer the … To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsSUNY Bulletin No. SU-218
… agency instructions for processing the 2015 SUNY Summer Session Payments. Affected Employees SUNY employees working Summer Session in 2015 Effective Date(s) Contracts for 21P employees … regular position and will continue to be paid. Summer Session Payment Procedures Summer Session payments must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-218-2015-suny-summer-session-paymentsOpinion 2001-11
… An assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would not … an assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would … Whether an assistant chief of a fire department who owns more than 5 of the stock of a corporation would have …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11DiNapoli: State's Fiscal Outlook Declines
… Just a year after the Division of the Budget forecast fiscal stability and no projected budget gaps in the State Fiscal Year (SFY) 2022-23 Enacted Budget Financial Plan, the … Just a year after the Division of the Budget forecast fiscal stability and no projected budget gaps in the State …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesDiNapoli Encourages New Yorkers to Save for College
… State Comptroller Thomas P. DiNapoli is encouraging New Yorkers who face college expenses to open a 529 College Savings account to start saving now to help with the costs of getting … State Comptroller Thomas P DiNapoli is encouraging New Yorkers who face college expenses to open a 529 College …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… The percentage of school districts initially planning to override New York’s property tax cap in 2016-17 has nearly doubled when compared to last year, … The percentage of school districts initially planning to override New Yorks property tax cap in 201617 has nearly …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capOversight of Adult Protective Services Programs (Follow-Up)
… in our initial audit report, Oversight of Adult Protective Services Programs ( 2020-S-2 ). About the Program In New York State, the Office of Children and Family Services (OCFS) administers the Adult Protective Services (APS) – a program of State-mandated services for …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… Understanding the Program The Board must provide oversight to ensure financial operations are properly managed. This … segregated or compensating controls are implemented to safeguard funds, and reviewing records and reports to detect discrepancies. The Department is composed of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mPublic Health – 2021 Financial Condition Report
… Pandemic Brings Jump in Medicaid Enrollment Department of Health (DOH) Medicaid enrollment rose by 521,805 (8.4 … one-year extensions of eligibility during the public health emergency. Children and adults represented 75.5 … become the only states in the nation to establish a Basic Health Program, a new low-cost health insurance option …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthOpinion 98-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … OF INTEREST -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) … town board to the office of town comptroller if he or she is a business partner of the town supervisor. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-98-3CUNY Bulletin No. CU-437
… Unit T2 with deduction codes 268 or 297 Effective Date(s) Institution paychecks dated December 29, 2011 OSC Actions … Diff-$9.18 Skilled Labor SL1 OT Skilled Labor - 1.5 SL3 OT St Time Skilled Labor-1.0 There is no maximum annual dues or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-437-international-union-operating-engineers-iuoe-local-30-dues