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City of Dunkirk – Budget Review (B25-1-8)
… was to provide an independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; “Deficit Financing Act”) … 30 days before the date scheduled for the City Council’s vote on the adoption of the final budget or the last date …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8DiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… realistic discussion of the city’s fiscal position and its ability to fund discretionary programs the city is not … fund, if needed. The city’s projected gaps in fiscal years 2027 through 2029 are smaller than in June of last year at … the gaps projected by DiNapoli’s office in fiscal years 2027 through 2029 rise from $7.6 billion to average more than …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeState Agencies Bulletin No. 2207
… Status of Active, Leave With Pay or Leave of Absence on or after the 2022 Effective Date are eligible to receive the … Title Current Rate Downstate 001277 Chf Lifeguard $25.89* Long Island 001274 Supvg Lifeguard LISPC $25.14 Long Island … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-april-2022-retroactive-200-salary-increase-and-april-2023-retroactiveCity of Troy – Budget Review (B5-16-15)
… The City's proposed budget is not in compliance with the tax levy limit and City officials have not adopted a local … 2017. Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless adopting a local …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Adopt realistic budgets by considering actual financial results from prior years to project expenditures. … performance measures to evaluate the efficiency of bus routes. Reduce the number of bus routes to better utilize school bus capacity. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationCity of Long Beach – Budget Review (B24-7-4)
… City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable. Background The City, located … a tax levy of $60.1 million, which complies with the legal limit. In adopting the 2024-25 budget, the Council should be mindful of the legal …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Town of Wethersfield – Capital Project (2025M-46)
… a new Department building, including a road salt storage shed (salt shed). From January 1, 2020 through March 5, 2025, the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Real Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] Enrollment Instructions [pdf] Instructions for online filing [pdf] Levy Limit Formula … They will also demonstrate how to complete the tax cap form using OSC's online reporting system. Slide Show …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsState Police Bulletin No. SP-233
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin … calculation of any overtime earned after the date of the appointment. Therefore, the agency must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-233-2022-state-police-hazardous-duty-payState Police Bulletin No. SP-238
… automatic processing of the 2023 State Police Hazardous Duty Pay. Affected Employees: Employees of the Division of … State Troopers (PBA), provides for an annual hazardous duty payment. These payments, including those for newly … agreement. Effective Dates: 2023 State Police Hazardous Duty Pay will be processed in Administration Pay Period 17L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-238-2023-state-police-hazardous-duty-payTown of Knox – Transparency of Fiscal Activities (S9-25-30)
… report of examination was issued, took office in January 2026, subsequent to the audit period. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38May 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Issued To: New York State Chief Fiscal Officers of Counties, Cities, Towns and Villages Accounting … will be classified by functional unit based on the type of project being undertaken. Enterprise funds should … provided by the State Legislature and by the Department of Transportation: Background - In Chapters 637 and 638 of …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programOpinion 88-32
… an advertisement in a local newspaper stating the name phone number address and office hours of the town clerk …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 2000 - 13
… This opinion represents the views of the Office of the State Comptroller at the time it was … company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second … 176-b provides that a person "shall not be eligible" for volunteer membership in more than one fire company at one …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… $68.4 billion 2025-2029 capital plan, reflecting a major investment in transportation infrastructure in the New York …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… New York State’s Environmental Facilities Corporation (EFC) … serves a critical role in financing improvements to New York’s water infrastructure,” DiNapoli said. “New York has spent more on clean water and drinking water …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterOverview – Enhanced Reporting
… NYSLRS employers can submit reports in Retirement Online as a file or through …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats/overviewFairport Central School District - Payroll and Employee Benefits (2023-118)
… of the five employees that received a retirement incentive should not have been paid $2,000 because they retired prior …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Dutchess County – Court and Trust Funds (2014M-293)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 through January 1 2014
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293