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Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… $2.5 million of the component (which are BOCES’ member school districts) and participating (which are other school districts that use BOCES’ services) school districts’ surplus funds over the last three school …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mWallace Fire District – Board Oversight (2024M-126)
… officials likely purchased a vehicle that was not the most prudent or in the best interest of taxpayers (Figure 3). …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… of the last three fiscal years. The debt service fund and most reserve funds are not being used, and the repair, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Briarcliff Manor Union Free School District (Westchester County) Auditors found district officials generally used a competitive process to … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… to cities, towns and villages that host a retail AUC dispensary within the county. OSC maintains the Adult-Use …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateState Agencies Bulletin No. 1852.1
… Due to the Tax Cuts and Jobs Act (for dates beginning after December 31, 2017 and before January 1, 2026), the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… State Comptroller Thomas P. DiNapoli and Nassau County District Attorney Madeline Singas announced the arrest … professional, is encouraged to contact the Nassau County DA's Financial Crimes Bureau at (516) 571-2149. Senior … Comptroller DiNapoli and Nassau County District Attorney Singas announced the arrest of a …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationOpinion 2002-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … a private individual and the channel is regularly used by fishing guide boats and other pleasure craft. Ice melt, … utilize waterways within the town, including those in the fishing industry, are not impeded by adverse conditions of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4DiNapoli and William Glasgall Op-Ed
… Finance, at the Volcker Alliance , a nonprofit based in New York City. The full op-ed is below: In 2020 and 2021, the federal government sent an … office issued a report showing that the surge in federal spending in federal fiscal year 2020 meant that … Public Finance at the Volcker Alliance a nonprofit based in New York City …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edCUNY Bulletin No. CU-485
… payment, all retroactive adjustments will be paid in the most current agency. If an employee receives a payment and … payment, the retroactive adjustments will be paid in the most current agency of the Employee Record Number in which … automatic negative adjustment for these employees since in most cases these overpayments were either not recoverable or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-485-retroactive-salary-increases-employees-title-elevatorDiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… Assistance (OTDA) in implementing the state’s Emergency Rental Assistance Program (ERAP), according to a new report … 2021, $108.8 million has been disbursed from the Emergency Rental Assistance Fund, reflecting payments and support for … fewer than 15 percent of the 1.2 million low-income rental households in New York City alone. Of the applications …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… Wall Street’s 2023 first half profits of $13 billion were down 4.3% from … to 2019. That trend continued through the first half of 2023. If the rate of decline in profits in the first half of 2023 holds steady for the rest of the year, annual profits … Wall Streets 2023 first half profits of $13 billion were down 43 from the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022DiNapoli Report Highlights MTA's Significant Needs
… be awarded contracts for modernization this year. Subway cars are aging and increasingly prone to break downs. The … in 2022, up from 20 years in 2013. Replacing the oldest cars, which are over 40 years old and break down at nearly … to 2025. It is concerning that some of the replacement cars have arrived with equipment problems. Overall, MTA needs …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… as one of the states with the highest cost burden for both owners (3 rd in 2022) and renters (13 th in 2022). The share … seekers in New York City. Regional Breakdown For both owners and renters, housing cost burdens are highest in New … share of renters (under 20%). While more than 30% of owners were cost-burdened in downstate regions, less than 18% …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… and used in your pension benefit calculation if your employer has chosen to offer the optional sick leave benefit provided by Section 341(j) of the Retirement and Social Security Law (RSSL). To be eligible for … will also see “Sick Leave Eligibility: Yes” listed in your Retirement Online account. Credit for your unused sick leave …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveFinal Average Salary – Article 14 Benefits
… on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned … In some cases, certain restrictions may apply. Regular salary; Overtime earned in the FAS period; Holiday pay; …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryOverview – Regional State Park Police Plan
… payments are not considered regular compensation and, in most cases, will not be included in your FAS calculation: …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – Forest Rangers Plan
… payments are not considered regular compensation and, in most cases, will not be included in your FAS calculation: …
https://www.osc.ny.gov/retirement/publications/1864/overviewOverview – En-Con Police Officers Plan
… payments are not considered regular compensation and, in most cases, will not be included in your FAS calculation: …
https://www.osc.ny.gov/retirement/publications/1822/overviewAbout Offering a Retirement Plan – What Every Employer Should Know
… What every employer should know about NYSLRS what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-plan