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Comptroller DiNapoli Releases School Audits
… District , Glens Falls Common School District and the West Seneca Central School District . “In an era of limited … to meet cash flow needs during the 2014-15 fiscal year. West Seneca Central School District – Financial Condition … School District Glens Falls Common School District and the West Seneca Central School District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0City of Yonkers – Budget Review (B22-6-5)
… 2022-23 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million … levy limit. The City’s proposed budget also includes the Yonkers Public School District’s (District’s) budget. Our … New York Office of the State Comptroller City of Yonkers Budget Review B2265 …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5NYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… 28 publicly traded integrated oil and gas companies to determine if they are prepared for the transition to a low-carbon economy, New York State Comptroller Thomas P. … trustee, announced today. Each company is being asked to provide information on its readiness to transition to the …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… providers entered the market. Growing federal deficits may renew calls for cuts in entitlement programs and domestic …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedIRS Pension Limitation – Special 20- and 25-Year Plans
… to calculate benefits. It affects members who first join on or after April 1, 1996, and excludes earnings over …
https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitationIRS Pension Limitation – State Police Plan
… to calculate benefits. It affects members who first join on or after April 1, 1996, and excludes earnings over …
https://www.osc.ny.gov/retirement/publications/1518/irs-pension-limitationStandardizing Overtime Reporting
… Signed into law on October 23, 2017 as Chapter 368 of the Laws of 2017 – A.8092 (Abbate) / S.5256-A (Golden) – Standardizes … which the overtime limit is calculated for certain members of the New York State and Local Employees’ Retirements … which the overtime limit is calculated for certain members of the New York State and Local Employees Retirements System …
https://www.osc.ny.gov/legislation/standardizing-overtime-reportingAbandoned Property
… A.7742-A/S.9360 (Lavine/Thomas) – Provides coverage for virtual currency, authorizes the promulgation of regulations … Provides coverage for virtual currency authorizes the promulgation of regulations …
https://www.osc.ny.gov/legislation/abandoned-property-0XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… process by which project costs are allocated based on Time and Labor data. The integration of payroll and labor cost allocation is a statewide requirement for … data should be reported at the Employee level for time and cost which will be directly coded to projects by pay …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationInternal Control System Components
… of each covered agency to certify compliance with the Act by April 30 of each year by submitting a Certification and Internal Control Summary … components of internal control that must be addressed by each system: control environment, control activities, risk …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… New York State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and … beneficiaries. The Fund has a diversified portfolio of public and private equities, fixed income, real estate and …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… the indictment of Jael Watts, the owner of Pearl Transit Corp., on ten counts of wire fraud for her role in a scheme … held accountable.” Jael, 44, is the owner of Pearl Transit Corp., a non-profit company that claims to provide …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeAvoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis
This session will identify those concepts commonly misunderstood by local government managers and governing boards, help explain how to properly implement these concepts and ways to prevent pitfalls in the budgeting process.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-cliff-budgeting-041625.pdfSelected Aspects of Safety and Security in Subway Facilities (2022-S-20)
To determine whether New York City Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security equipment, such as cameras, help point intercoms, and customer assistance intercoms, is maintained (working and tested).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s20.pdfLabor Investigations in New York City (2022-S-17) 180-Day Response
To determine whether the Department of Labor (Department) is adequately conducting labor violation investigations in New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s17-response.pdfMental Health Education, Supports, and Services in Schools (Follow-Up) (2023-F-34)
To determine the extent of implementation of the five recommendations included in our initial audit report, Mental Health Education, Supports, and Services in Schools (Report 2020-N-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f34.pdfReview & Modify ChartField Strings on the Department Budget Table in PayServ
payroll-bulletin-2238-attachment2.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2238-attachment2.pdfBusiness Growth in New York City During the COVID-19 Pandemic
The onset of the COVID-19 pandemic impacted the business landscape in New York City in terms of business size, location and industry.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2025.pdfFiscal Stress Monitoring System - Municipalities in Stress Fiscal Years Ending 2020
This list includes the municipalities designated in fiscal stress for the 2020 fiscal year, updated to reflect municipalities with a December 31, 2020 fiscal year end.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2020-munis-stressed.pdfHealth and Safety of Children in Foster Care (Follow-Up) (2019-F-23)
We have followed up on the actions taken by officials of the New York City Administration for Children’s Services (ACS) to implement the recommendations...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f23.pdf