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State Agencies Bulletin No. 2316
… regarding the implementation of a temporary overtime rate for overtime eligible and ineligible employees and a … has provided the following Time Entry Earnings Codes to report overtime and/or pre-shift briefing payments for … Earn Code: Enter appropriate code Hours/Units/Amount: Number of Hours/Units/Amounts, as applicable Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2316-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesOversight of Juvenile Detention Facilities (Outside New York City)
… Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the … and monitoring of the State’s juvenile detention facilities (local detention facilities). Outside of New York …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityState Agencies Bulletin No. 2316.1
… regarding the implementation of a temporary overtime rate for overtime eligible and ineligible employees and a … has provided the following Time Entry Earnings Codes to report overtime and/or pre-shift briefing payments for … Earn Code: Enter appropriate code Hours/Units/Amount: Number of Hours/Units/Amounts, as applicable Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23161-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… Some former industrial and commercial contaminated sites that … ‘significant threat to public health or the environment,’ one of the highest threat levels that the state assigns to …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programOversight of the Nourish New York Program (Follow-Up)
… Objective To determine the extent of implementation of the five … 2020 during the COVID-19 pandemic (pandemic) in response to disrupted food supply chains and was intended to expand …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followDiNapoli Announces $114 Million of G.O. Bonds Awarded
… DiNapoli today awarded $114.04 million of New York State Series 2019A Tax-Exempt General Obligation Bonds to Wells … to be delivered on March 21, 2019. The net proceeds of the Series 2019A Bonds will finance projects authorized by the … (2014). The Series 2019A Bonds will mature over 9 years. A summary of bids received for the Series 2019A Bonds can be …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awardedHomeless Outreach Program at the Long Island Rail Road
… Purpose To determine whether the Long Island Rail Road (LIRR) has appropriate oversight … services contract, and whether the LIRR has met its goal in assisting homeless clients to appropriate shelters off MTA … 1, 2015 to September 30, 2018. Background The LIRR is the oldest railroad still operating under its original …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… The Office for People with Developmental Disabilities (OPWDD) has not … agency's disabled clients," DiNapoli said. "The disregard for safe driving is troubling, both for the clients and the general public. Hundreds of thousands …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsOpinion 92-48
… of the sale of the improvement are used to pay or provide for the construction, reconstruction, acquisition or … and interest due on the indebtedness could be used for any lawful municipal purpose. Based on the requirement in … with the proceeds of obligations authorized to be issued for a single object or purpose and only a portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 90-57
… protection district must specify a "definite sum" to be paid each year for all of the services rendered under the … no statutory provisions which regulate the consideration paid to a village under a fire protection contract and, …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 91-30
… may make purchases directly from a State contract vendor pursuant to any State commodities purchase contract … that the municipality purchasing from the State contract vendor "shall accept sole responsibility for any payment due the vendor" and that "[a]ll purchases shall be subject to audit …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 91-15
Whether the village may require the developer to pay money in lieu of park land as a result of the request for resubdivision notwithstanding that the developer previously paid such amounts to the town when the original subdivision was approved
https://www.osc.ny.gov/legal-opinions/opinion-91-15Opinion 94-3
… The approval of the State Comptroller is not required in connection with a proceeding for the improvement of a road … the approval of the State Comptroller is required in connection with a proceeding for the improvement of a private … Comptroller (Town Law, §194; see also Town Law, §209-f in connection with special districts formed upon town board …
https://www.osc.ny.gov/legal-opinions/opinion-94-3DiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… Ulster County District Attorney David J. Clegg and the New York State Police today announced the arrest of former … County Police Officer, for allegedly swindling the New York State and Local Retirement System (NYSLRS) out of … with my office in our work to protect the resources of the New York State and Local Retirement System for its members …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemNYS Common Retirement Fund Announces Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) overall return in the second quarter of the … period ending Sept. 30, 2015, according to New York State Comptroller Thomas P. DiNapoli. The Fund had an …
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsNYS Common Retirement Fund Reports Estimated First Quarter Results
… for the three-month period ending June 30, 2022, according to New York State Comptroller Thomas P. DiNapoli. The Fund … prudent management and diverse holdings have helped make it one of the best-funded public pension funds in the nation … (5.8%). The Fund’s long-term expected rate of return is 5.9%. The Fund’s annual valuation date is tied to the …
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-resultsNYS Common Retirement Fund Announces Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) overall return in the second quarter … increase accountability and transparency. About the Common Retirement Fund New York State Comptroller Thomas P. DiNapoli …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… accounting and financial reporting principles. From time to time, GASB will issue statements that prescribe accounting … The procedures listed below have been developed in order to ensure a smooth transition when implementing a new … reporting standard is issued by GASB, it must be critiqued to identify the accounting issues involved as well as what …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsNYS Common Retirement Fund Reports First Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the first quarter of the … continue to seek prudent investments and manage the state pension fund to be able to withstand additional economic … fiscal year end March 31, 2021 was $258.1 billion and the annual return was 33.55%. As of June 30, 2021, the Fund had …
https://www.osc.ny.gov/press/releases/2021/08/nys-common-retirement-fund-reports-first-quarter-results