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DiNapoli: As NYC Budget Stabilizes, New Risks Emerge

… New York City increased its expectations for its surplus in fiscal year (FY) 2025 to $2.34 billion, largely as a result of stronger tax …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emerge

Opinion 89-2

… This opinion represents the views of the Office of the State Comptroller at the time it was … that, except as otherwise expressly provided by the State Legislature or by a local law adopted prior to …

https://www.osc.ny.gov/legal-opinions/opinion-89-2

Administration of Fellowship Leaves

… are awarded such leaves for authorized purposes and are in compliance with all applicable requirements. The audit … improve the recipient's teaching skills, perform research in the recipient's respective field of study, or conduct creative works in literature or the arts. Fellowship recipients are required …

https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leaves

Compliance With State Arts Education Requirements

… education reduces the risk of students dropping out of school and helps them develop their creativity, motivation, … State Education Department (SED) Regulations, each high school student must earn at least one unit of Arts education … 310 New York City students who attended 166 New York City public high schools. These 310 students were from the cohort …

https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirements

Opinion 88-3

… AND PENALTIES -- Distribution by State Comptroller (fines for violations of Workers' Compensation Law) WORKERS' … of fines. Subdivision two provides as follows: "All fines imposed under this chapter, except as herein … to the Chairman of the Workers' Compensation Board for payment into the Uninsured Employers' Fund. Accordingly, …

https://www.osc.ny.gov/legal-opinions/opinion-88-3

Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)

… the Program The Department of Health (DOH) administers New York’s Medicaid program. Under the fee-for-service (FFS) …

https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-follow

XII.6 Overview – XII. Expenditures

… This section provides Business Units with guidance on how to process certain payment situations where the type of … required by the Office of the State Comptroller. Guide to Financial Operations REV. 01/26/2015 …

https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overview

DiNapoli: Tax Cap Set at 2% in 2023

… that operate on a calendar-based fiscal year, according to data released today by State Comptroller Thomas P. … 13 villages. "Allowable tax levy growth will be limited to two percent for a second consecutive year," DiNapoli said. … costs higher than expected or planned, making it harder to adhere to the tax cap as they prepare their budgets for …

https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023

City of Troy – Budget Review (B5-13-20)

City of Troy Budget Review B51320

https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20

Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. Hermon-DeKalb Central … claims paid during the audit period and found that for the claims reviewed, procedures were followed and claims …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0

Northport-East Northport Union Free School District – Financial Condition (2014M-164)

… The Northport-East Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is governed by the Board of Education (Board) which comprises … the 2013-14 fiscal year, the District’s operating budget is approximately $156.6 million. Key Findings District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-condition

Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)

… that limit each year. The Board has not adopted a policy or plan for accumulating and using reserves funds and District officials did not provide any calculations or justifications for the funding levels of the various …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013m

DiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen

… fare revenue before federal relief aid runs out, but in that time, it must develop plans to cover budget gaps that start at $2.5 billion in 2025 and grow in the outyears, according to a report on MTA’s financial …

https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widen

DiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed

… audit also found that the agency did not always follow up on violations to confirm they were corrected. "New York City … said. "The results of this audit demonstrate the need for the city's Department of Health and Mental Hygiene to … audit findings. Its full response, and auditors' comments on it, are available in the report. To read the report go to: …

https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-always

Implementation of the Security Guard Act

… is adequately monitoring and enforcing the requirements for security guards under the Security Guard Act. The audit … 1, 2016 to November 23, 2020. About the Program Article 7-A of the General Business Law – referred to as the Security … Guard Act (Act) – requires that individuals must have a valid security guard registration issued by the Department …

https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-act

State Agencies Bulletin No. 1445

… All tax-related inquiries/requests must be submitted in writing to the Tax and Compliance mailbox. Requests sent … the agency payroll office, not individual NYS employees. In the email subject line, list the type of request (e.g., Reissued W-2, W-2c/Corrected …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tips

How To Retrieve a .txt file from NYSLRS using the OSC Secure File Transfer Services Interface

This job aid shows you (a participating organization) how to use the OSC Secure File Transfer Services Interface in order to properly retrieve an outbound .txt file from NYSLRS.

https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-retrieve-outbound-files.pdf

Accidental Disability – Special 20- and 25-Year Plans

… to perform your job as the natural and proximate result of an on-the-job accident not due to your own willful … you may be eligible for this benefit regardless of the amount of service you have. “Accident” has a specific … the accidental disability retirement benefit is a lifetime pension. The benefit is equal to 75 percent of your FAE, plus …

https://www.osc.ny.gov/retirement/publications/1517/accidental-disability