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State Comptroller DiNapoli Releases Municipal Audits
… issued. Brighton Fire Department, Inc. – Board Oversight of Financial Operations (Monroe County) The board did not provide adequate oversight of financial operations. The department lacked detailed … or any interim financial information to the membership. Of 220 disbursements reviewed totaling $545,658, 155 (70 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 2347
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 … Summer Session in 2025 are affected. Background: Pursuant to CSL Article 8, Title B, Sec 136.2, a teacher working … additional compensation at an hourly rate of pay equal to his/her regular rate of pay when work is performed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2347-procedures-processing-2025-summer-session-payments-institution-teachersState Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… amount in reserves of nearly $4 billion, when combined with the $4.5 billion set aside in the RHBT, would represent …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… Audit Objective Did the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) and Corporation management adequately plan and monitor financial … Did the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board and …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementOpinion 88-43
… When deputy sheriffs and county corrections officers are injured in the performance of official duties and are paid … whether, in these circumstances, an amount equal to the injured employee's workers' compensation benefits must be … Municipal Law, §207-c provides that any "policeman" who is injured in the performance of his duties shall be paid by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Limitations – Regional State Park Police Plan
… if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period … vacation is not included in the calculation of your FAS, and the amount of overtime that can be included in …
https://www.osc.ny.gov/retirement/publications/1867/limitationsDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… firms $844,954 in excess of board-approved amounts. In one case, management paid a firm $247,969 for work unrelated to a …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightDiNapoli Releases Executive Budget Report
… in coming years as revenue growth is expected to slow and billions of dollars in settlement money are spent, … is much improved because of actions by the Governor and the Legislature, legal settlements and robust tax revenues this year,” DiNapoli said. “Yet … in coming years as revenue growth is expected to slow and billions of dollars in settlement money are spent …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportDiNapoli: State's Fiscal Outlook Declines
… period, while expenditures will grow by 10.3%. All Funds health disbursements are projected to grow by almost $16 … growth is largely due to a projected rise in Department of Health Medicaid costs of nearly $10 billion (from $77.4 … approximately one-quarter of funds were used for public health and safety payroll, and more than half (almost $4 …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… because the Board consistently levied the majority of property taxes in the town-wide (TW) funds, where … (TOV) funds. The Town paid additional costs of $51,400 to have the accounting records created, the annual …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Limitations – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e Final Average Salary Limitations
https://www.osc.ny.gov/retirement/publications/1502/limitationsOverview – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e Final Average Salary Overview …
https://www.osc.ny.gov/retirement/publications/1502/overviewHiring Members with the Enhanced Report – Enhanced Reporting
… After hiring an employee in Retirement Online employers are able to report salary and service …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportDiNapoli: Local Sales Tax Collections Up 3.8% in August
… must keep in mind sales tax revenues can be volatile and budget cautiously.” In August: New York City’s … $33 million, compared to the same time last year. County and city collections in the rest of the state totaled $945 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on Mayor Adams' executive budget for Fiscal Year (FY) 2024: … budget provides a more transparent accounting for new costs associated with collective bargaining wage … New York State Comptroller Thomas P DiNapoli released the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetCapital – 2021 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … by $659.6 million (11.4 percent). Transportation accounted for 52.4 percent of all capital projects spending in SFY … included certain funding provided to the Thruway Authority for the Governor Mario M. Cuomo Bridge and other Thruway …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalOversight of Dam Safety
… other infrastructure systems, such as roads, bridges, and water systems. Dam failures are most likely to happen due to … dam owners’ and DEC’s responsibilities for several areas, such as permitting, construction, maintenance, … to DEC for review, including an Emergency Action Plan (Emergency Plan), Annual Certification, and Engineering …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… did not provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New … Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as … did not provide mental health training as required to all staff for the 202021 school year by September 15 2020 per …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newTown of Crawford – Town Clerk (2021M-82)
… Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … parties in a timely and accurate manner . As a result of our audit and investigation, the former Clerk pleaded … August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service . The …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Wyandanch Union Free School District – Budget Review (B23-7-1)
… years. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1