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DiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… New York City increased its expectations for its surplus in … FY 2026 budget, according to a report released today by State Comptroller Thomas P. DiNapoli. “Improved fiscal …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeSample Net Change Letter
This is a sample notice of changes to a retiree's net retirement benefit.
https://www.osc.ny.gov/files/retirement/retirees/pdf/net-change-letter-sample.pdfPayroll Improvement Project Bulletin No. PIP-016
… Purpose The purpose of this bulletin is to notify agencies of new deduction codes and deduction codes that will be … have 403(b) deductions are affected. Background The Office of the State Comptroller is upgrading PayServ to PeopleSoft …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92IX.7 Overview – IX. Federal Grants
… Two additional enhancements for onboarded agencies are Payroll Cost Allocation and Fund Distribution. These …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewEast Moriches Union Free School District - Budget Review (B7-15-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Key Findings The District reported unexpended general fund deficits for five consecutive years. The deficit was as … declining in the 2009-10 fiscal year when the New York State Education Department and the New York State Division of Budget authorized tuition increases for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialState Agencies Bulletin No. 2047
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … and Naval Affairs BU47 Note: Increment Code 1000 is used to indicate job rate credit minimum of 15 years (October 2004 … the October LLS payment cycle at the time of appointment to a lower graded position. Refer to OSC Actions – Automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2047-october-2022-civil-service-employees-association-csea-longevity-lumpSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… On April 1, 2020, New York introduced the BuildSmart 2025 program, which expands upon the original program and … of 11 trillion BTUs of energy savings to be achieved by 2025 through the BuildSmart 2025 program. Each ASE shall work with NYPA to achieve their …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88State Contract and Payment Actions in July
… Group. $2.2 million with Northwell Health Inc. for the dental residency rotation program at Stony Brook. Department …
https://www.osc.ny.gov/press/releases/2020/08/state-contract-and-payment-actions-julyBecoming Eligible for a Benefit – Special 20- and 25-Year Plans
… employment. Vesting is automatic; you don’t need to fill out any paperwork or file an application to become vested. …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitState Comptroller DiNapoli Releases Municipal Audits
… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The board did not conduct the … not being properly recorded, while 89 hours was attributed to the deputy’s failure to use sick leave for lost time due to an occupational …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsCity of Troy – Budget Review (B5-16-15)
… the significant revenue and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City's general fund for the years ending December 31, 1993, 1994 and 1995. 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)
… of Audit The purpose of our audit was to examine the District’s fund balance and identify opportunities for cost … through July 23, 2012. Background The Pine Bush Central School District is located in Orange, Sullivan, and Ulster …
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)
… in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Implications for the Future – 2021 Financial Condition Report
… the State has returned to pre-pandemic employment levels with New York City trailing its February 2020 levels by over … employer behavior all provide a high level of uncertainty with regard to the pace of the recovery and its impact on tax … pandemic-related federal spending over a five-year period with significantly more going directly to local governments, …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureState Contract and Payment Actions in August
… LLC for a portion of the costs to renovate the former Days Inn Hotel into a Wyndham Garden Inn Hotel in Niagara Falls. Gaming Commission $9.9 million …
https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-augustDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… contained inaccurate information, such as the diagnosis code or newborn’s birth weight; and $1.1 million for claims …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsReport File Transactions (File Upload) – Enhanced Reporting
… payments or service credit purchase (SCP) payments for the payroll period. You must also report the number of pay cycles in the payroll period you are reporting (pay frequency) in this row. … assign them NYSLRS earnings codes that are matched to the payroll codes you use internally. It’s important to use the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadComptroller DiNapoli Releases School Audits
… guidance. Fonda-Fultonville Central School District – Payroll (Montgomery County) District officials did not adequately segregate payroll duties or establish sufficient compensating controls. … The deputy district treasurer performed all steps in the payroll process, which included entering and modifying …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Opinion 91-51
… sewer district fund to general fund) GENERAL MUNICIPAL LAW, §§9-a, 453; COUNTY LAW, §271: A county may temporarily advance county sewer … of operation, maintenance and repairs of the sewer system, payment of principal and interest of indebtedness incurred on …
https://www.osc.ny.gov/legal-opinions/opinion-91-51