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Debt – 2021 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that directly … Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the State reported the following debt levels: $2.2 billion of constitutionally authorized, voter-approved general …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtOpinion 91-53
… Duties (appointment of board member as deputy supervisor) SUPERINTENDENT OF HIGHWAYS -- Compensation (additional … members who do not have such additional assignments. The salary fixed, however, may not exceed the amount set forth in … of hearing on the preliminary budget for the highway superintendent for services in connection with special …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Heat and Hot Water Complaints
… insufficient heat can cause fires and pollute indoor air. HPD is the nation’s largest municipal housing … an inspection. When an inspection confirms that the owner is not providing the required heat and/or hot water, HPD issues a notice of violation to the building owner, and can pursue progressive civil penalties against the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… increase of 112 percent. “New Yorkers from all walks of life have found higher education the path to a more satisfying and secure life. But many who take out student loans face real … balances were concentrated in downstate areas. In 2015: Manhattan led all areas of the state with an average student …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeUnified Court System Bulletin No. UCS-320
… Overtime Meal Allowance Increases and provide instructions for payments not processed automatically. Affected Employees … SD, SG, SK, SN, SR, SY, S9, 87, 86, 88, and CT), provides for a salary increase of three percent (3.00%) effective April 1, 2023, for all eligible members. The agreements also include the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-320-april-2023-state-new-york-unified-court-system-ucs-salaryDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… Preschool students in need of special education services are not always getting the help … The State Education Department and school districts must do a better job serving these students. I am pleased that SED … to these essential special education services.” Children who are referred for special education services undergo a …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themOpinion 91-34
… fall into the category of public work (see also, 1982 Opns St Comp No. 82-196, p 185; 1981 Opns St Comp No. 81-178, p … services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services which fall within … in the public interest ( Randolph McNutt v Eckert , 257 NY 100; Gerzof v Sweeney , 16 NY2d 256, 264 NYS2d 376; …
https://www.osc.ny.gov/legal-opinions/opinion-91-34DiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… errors throughout the project pipeline that contributed to delays and higher costs, according to an audit released today by State Comptroller Thomas P. DiNapoli. Many of the problems were tied to MTA’s failure to follow its own procedures or properly … errors throughout the project pipeline that contributed to delays and higher costs according to an audit released …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysCounty Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… are not eligible for UI benefits. Key Findings While each county had some controls to monitor the continuing eligibility of county Jail inmates, these procedures were not always … social welfare payments totaling more than $236,000 to county Jail inmates. Specifically, 313 inmates received …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1City of Newburgh – Budget Review (B19-6-11)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11The Survivor’s Benefit Program for New York State Employees
… The Survivor’s Benefit Program provides a minimum death … employee. You may be eligible even if you are not a member of the New York State Employees’ Retirement System (ERS), the … The Survivors Benefit Program provides a minimum death benefit to survivors of eligible New York State employees …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesSUNY Bulletin No. SU-386
… Bulletin G-1046 , issued 12/24/2025, excludes the State University of New York (SUNY) since they maintain their own … 2026 Increase to Minimum Wage for Employees of the State University of New York SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateComptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively.” Cattaraugus County – Court and Trust Funds (2014M-85) Records maintained by the county clerk and surrogate’s court were up-to-date and complete. The treasurer established … visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… effectiveness of the School’s compact contract with the Foundation, and the process for developing and monitoring its … approved a compact contract between the School and the Foundation that states that the Foundation will provide the School with access to legal and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321The Survivor’s Benefit Program for New York State Management / Confidential Employees
… For eligible New York State Management/Confidential (M/C) employees, the … may be eligible even if you are not a member of the New York State and Local Retirement System (NYSLRS), the New York State Teachers’ Retirement System (NYSTRS), or the … of ManagementConfidential MC members who are eligible New York State employees …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-management-confidential-employeesXII.8.B Matching – XII. Expenditures
… inspection information is optional on all purchase order lines for commodities. Vouchers that reference purchase order lines for commodities will be matched against the purchase order lines, associated receipts and, where applicable, inspection …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingOversight of Nurse Licensing
… nursing license applicants; monitors nurses once they are licensed utilizing available criminal and misconduct data; … active professional nursing licenses – in the titles of licensed practical nurse, registered professional nurse, … the Department receives about 6,000 complaints against licensed professionals, including nurses. The final …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Village of Bainbridge , Village of Bellerose , Village of Brushton , … is being spent appropriately and effectively.” Village of Bainbridge – Financial Operations (Chenango County) The board … announced his office completed audits of the Village of Bainbridge Village of Bellerose Village of Brushton Town of …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Central Islip Union Free School District , Hunter-Tannersville Central School District , North Merrick Union Free School District and the Oswego School District Public … spent appropriately and effectively.” Central Islip Union Free School District – Financial Management (Suffolk County) …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Restitution Payments (2021-MS-2)
… pdf ] We also released 13 letter reports to the following County Probation Departments: Chenango [pdf] , Erie [pdf] , … , and Wyoming [pdf] . Audit Objective Determine whether County Probation Department (Department) officials enforced … receive court ordered restitution. Our review of 13 County Probation Departments found: More than half, or 160 of …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2