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DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… The expiration of one-time federal pandemic aid, combined with state aid that has not kept pace with inflation and slower growth in local revenue may push some local governments closer to the edge of a fiscal cliff, …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsState Agencies Bulletin No. 1283
… processing and to provide agency instructions for payments not processed automatically. Affected Employees … classified as investigators or detectives in the Agency Police Services Unit (APSU – BU31) Effective Date(s) … report NPAY771 (Time Entry Payment Report) will be available after the automatic payment is loaded into the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1283-2013-uniform-cleaning-and-maintenance-allowance-payment-and-clothingState Agencies Bulletin No. 1210
… Purpose To inform agencies of OSC’s automatic processing and to provide agency instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1210-2012-uniform-cleaning-and-maintenance-allowance-payment-and-clothingState Police Bulletin No. SP-135
… Purpose To notify the Division of State Police of the procedures for processing Fitness Bonus … employment taxes. Deductions will be taken for retirement normal contributions, garnishments and Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-135-fitness-bonus-payment-state-fiscal-years-2009-10-and-2010-11Opinion 2007-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to supersede village budget procedures) … Law §5-506[1][c]; see also Opn No. 96-4, supra ; Korn v Gulotta , 72 NY2d 375, 534 NYS2d 108; 1980 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4DiNapoli: NYC Retail Sector Battered by Pandemic
… The retail sector, one of New York City’s biggest employers, is having an uneven … are buying online, if they have enough money to buy at all. New York City is one of the world’s premier shopping …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… stock across the state.” SONYMA is a New York State public benefit corporation created in 1970 to make home ownership …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowAdministration of the Contract With the Postgraduate Center for Mental Health
… To determine whether the Office of Mental Health (OMH) is effectively administering its Supportive Housing Contract … through the end of our fieldwork. Background OMH’s mission is to promote the mental health and well-being of all New Yorkers. One of OMH’s major programs is known as “supportive housing,” which combines affordable …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthOversight of Student Immunization in Schools
… 2016. Background SED provides guidelines to assist schools in developing policies to prevent and prepare for outbreaks … out the enforcement and monitoring of immunizations in schools across the State and performs between 100 and 150 … Overall, these agencies also have appropriate controls in place to ensure schools are adequately preventing, and are …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsExxon's Investors Call for Meaningful Climate Risk Plan
… Investors led by New York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (Fund), and the Church …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… identified in past OASAS reviews and found that 10 did not get any type of documented on-site visit during the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides state aid to all of … sales tax collections used to fund them. Beginning in July 2022, all cities (other than New York City) and 1,465 … of 2020 [pdf] Chapter 55 of the Laws of 2022 [pdf] AIM Payment Amounts and Payment Months by Municipality [xlsx] …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaTown of Deerpark – Budget Review (B6-16-18)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … to issue obligations to fund operating deficits to submit their preliminary budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18City of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … budget does not include an allowance for uncollectible taxes. The City’s proposed budget complies with the tax levy …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… a district corporation of the State, distinct and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire Commissioners consists … requirements. Use the unexpended surplus fund balance in a manner that benefits District taxpayers. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Office, to review and approve employee tuition waiver forms to ensure that waivers are granted in accordance with …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedCounty of Cortland – Departmental Operations (2013M-157)
… December 12, 2012. Background Cortland County is located in central New York State and has a population of … and incurring an average of more than $500,000 annually in overtime. The County could save from $44,000 to $177,000 a … year depending on the number of additional officers hired in the jail and road patrol. The County is not imposing …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee … provides fire protection and other emergency services to approximately 10,000 residents, is governed by an elected … meeting each year, the Board appointed specific vendors to provide goods and services for the year, without obtaining …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158City of Yonkers – Financial Operations (2017M-119)
… oversight of its financial operations for the period July 1, 2014 through June 30, 2016. Background The City of Yonkers … year, including those for YPS, total approximately $1.2 billion. Key Findings The City has repeatedly borrowed … Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those amounts actually …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… Purpose of Audit The purpose of our audit was to determine whether the … adequately supported and properly audited before payment for the period July 1, 2015 through April 3, 2017. Background The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017m