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State Agencies Bulletin No. 815
… Purpose To provide guidelines and processing procedures for Cash Merit Awards for Fiscal Year 2008-09. Affected … of the Budget Bulletin D-1122 dated March 20, 2008 and guidelines provided by Budget Policy and Reporting Manual … To provide guidelines and processing procedures for Cash Merit Awards …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/815-cash-merit-awards-managementconfidential-employeesDiNapoli: NYC Finances Gain Stronger Footing
… resources to avoid the need to achieve $1.27 billion in labor savings through FY 2022. While it still anticipates $1 billion in recurring labor savings in subsequent years, it has yet to reach a … agreement with the municipal unions to generate recurring labor savings. The city lowered its forecast for sales and …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… governments soon, according to a budget analysis released today by State Comptroller Thomas P. DiNapoli. “The city’s … of more than $2.1 billion annually from FY 2022 through FY 2024, mostly from the inclusion of recurring labor savings … expansion that added 920,500 jobs, New York City lost 944,100 jobs in March and April 2020. While the city has added …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefState Agencies Bulletin No. 1415
… of Employee Relations (GOER) memorandum issued April 23, 2015 outlining the Joint Labor-Management Agreement on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1415-general-salary-increases-state-university-professional-servicesTown of Lockport – Asphalt Millings Inventory (2025M-55)
… the millings the Town should have on hand. Update the sale price of millings in accordance with the current average market price, as required by the Town’s surplus asphalt millings … bank deposits, monitoring and updating the average market price of millings, identifying who is authorized and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Implementation of Train Service to Grand Central Madison
… whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner … trains 24 hours a day, 7 days a week, with limited service during the overnight hours. LIRR comprises over 126 … tunnel between Manhattan and Queens began in 2007. Shuttle service to GCM, part of the ESA project, began on January 25, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonState Comptroller DiNapoli Releases Municipal & School Audits
… were not implemented. Town of Hurley – Transfer Station Collections (Ulster County) Auditors determined that transfer station collections were remitted on time. However, they were … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Deposit – Claims Auditing (2023M-173)
Determine whether the Village of Deposit (Village) Board of Trustees (Board) required adequate support for credit card claims.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/Deposit-Village-2023-173.pdfTown of Philipstown – Financial Management (2024M-100)
… report – pdf] Audit Objective Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed … the audit period, the Town’s residents paid $2.4 million of the GLWD’s costs that only benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to $53,137. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Empire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… in our audit report, Empire BlueCross BlueShield: Selected Payments for Special Items for the Period April 1, 2011 … with agreements Empire negotiates with member hospitals. Payments for hospital services are generally based on … However, hospitals may be entitled to additional payments for special items (such as implants and drugs) that …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… was to evaluate the financial condition of the Town’s sewer and water districts for the period January 1, 2009, to … budgeted appropriations totaled approximately $44,850 for sewer district operations and $75,800 for water district operations. Key Findings The sewer district’s total reported fund balance declined from …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Division of Housing and Community Renewal Bulletin No. DH-94
… Services Unit (RRSU) and includes the 2016 RRSU Salary Schedule , the 2017 RRSU Salary Schedule and the 2018 RRSU … dates and check date: Pay Cycle/Pay Period Type 2016 Payment Effective Date 2017 Payment Effective Date 2018 Payment Effective Date Check Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-94-april-2016-april-2017-and-april-2018-district-councilCity of Little Falls – Financial Condition (2021M-54)
… complete report - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and … operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The Council and City officials did not adopt structurally …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… than $15 billion over the Financial Plan period. Total school aid is projected to reach $31.4 billion in SFY … to replace federal relief aid provided directly to school districts with state dollars when that aid is …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesCity of Lackawanna – Garbage Collection Fees (2021M-206)
… (Code). Officials also did not provide adequate oversight or develop written policies and procedures for assessing and … 33 properties reviewed (91 percent) were not assessed and/or billed the correct garbage fees in accordance with the … reviewed (52 percent) lacked appropriate support and/or did not comply with City requirements. In addition, …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206State Comptroller DiNapoli Releases Municipal Audits
… significant consequences on the city, such as reputation damage, lawsuits, a disruption in operations or a security …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Village of Horseheads – Collections (2023M-169)
… or perform annual audits. We determined that: Code Enforcement Department (Code Enforcement) officers did not accurately record collections … (Board) did not comply with New York State Village Law which required the Board to annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Opinion 90-45
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … resolution must state that, for reasons of efficiency or economy, there is a need for standardization. The … why, as a matter of fact and not mere opinion, efficiency or economy will be served. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-90-45State Agencies Bulletin No. 923
… number of shifts (by each shift) Overtime Codes The same procedure must be used to recover the Overtime Inconvenience … of the following: Code Narrative 233 PEF Member 247 PEF Non-Member A/S 410 Health Care Spending Account 420 NY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/923-arbitration-award-implementation-retroactive-general-salary-increasesNorthern Adirondack Central School District – Financial Condition (2020M-51)
… have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51