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DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… New York State Comptroller Thomas P. DiNapoli, Greene County District Attorney Joseph Stanzione, and the New York … accountable. Thank you to the Comptroller’s Office, Green County District Attorney’s Office, and our State Police … New York State Comptroller Thomas P DiNapoli Greene County District Attorney Joseph Stanzione and the New York …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsCity of Little Falls – Budget Review (B25-3-9)
… budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes the City of Little Falls (City) to issue debt … in its general, water and golf funds as of December 31, 2025. This debt can include the remaining principal amount of … with employee unions which expire on December 31, 2025. While officials did include additional appropriations …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Public Authorities
… Public authorities are public benefit corporations created to further public interests. They develop, operate and … transit and schools. In addition, these entities are used to fund or support local government infrastructure, such as … budget process, while others rely on State appropriations to fund operations. Unlike traditional State agencies, many …
https://www.osc.ny.gov/public-authoritiesNYSLRS Announces Employer Contribution Rates for SFY 2026-27
… P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) 2026-27. Employers’ average … rates will increase from 16.5% to 17.6% of payroll for the Employees’ Retirement System (ERS) and from 33.7% to …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Greenburgh Central School District – Procurement (2024M-147)
… goods and services which are anticipated by the district on an as needed basis. Time and materials contracts may be … a district’s contract may be competitively bid based on a cost per unit/labor hour rather than a fixed cost. The … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/greenburgh-central-school-district-procurement-2024m-147DiNapoli: Former Hoosick Falls Police Chief Charged With Stealing From Rescue Squad
… vehicle. Hudson, of Troy, was placed on administrative leave from the police department in April 2025 as a result of the investigation. He was later … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-hoosick-falls-police-chief-charged-stealing-rescue-squadAccessibility for People With Disabilities (Follow-Up)
… of the three recommendations included in our initial audit report , Accessibility for People With Disabilities (Report 2022-S-3 ). About the Program The Office of Parks, … of the three recommendations included in our initial audit report Accessibility for People With Disabilities …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followState Agencies Bulletin No. 1620
… earnings limit for Tier 6 Employee Retirement System (ERS) members. Background The maximum amount of overtime that … the New York State and Local Employees' Retirement System (ERS) will now be calculated based on the calendar year as a … Affected Employees Employees who are Tier 6 members of ERS Plan Type 7Y Effective Dates Institution Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1620-tier-6-pensionable-overtime-earnings-limit-calendar-year-2018-employeesElba Central School District - Financial Management (2018M-96)
… As a result, it did not use all of the appropriated fund balance. Taxpayers might have realized $570,000 in … action. 1 Our audit focused primarily on the general fund's financial condition. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Fort Edward Union Free School District – Financial Condition (2015M-67)
… reasonable budgets that included realistic estimates based on historical or known trends, the District relied on the appropriation of fund balance to finance recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is … can NOT lapse with a negative balance where expenditures have exceeded the budget amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsVillage of Hagaman – Claims Auditing (2022M-11)
… - pdf] Audit Objective Determine whether the Village of Hagaman (Village) Board of Trustees (Board) ensured claims were properly audited and … Ensure no claim is paid before audit and approval of the Board other than claims approved by resolution to be … Determine whether the Village of Hagaman Village Board of Trustees Board ensured claims …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Ramapo Catskill Library System – Procurement (2015M-84)
… is a nonprofit cooperative public library system located in the Town of Wallkill, Orange County. The Library System serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and Ulster and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The … student enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mVillage of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). Officials also appropriated $3.6 million of fund balance during this period that was not needed to … Key Recommendations Adopt budgets with realistic estimates of appropriations and financing sources based on historical …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Accounts Payable Advisory No. 67
… ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law Article 11-A, Interest Payments on Certain Amounts Owed by the State, to the extent necessary to respond to the direct … XII, Section 5.F - Adjusting the MIR Date . This guidance is in place through June 24, 2021 …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestTown of Eden - Real Property Tax Exemptions (2018M-231)
… Key Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, … monitor exemptions and ensure annual renewal documentation is provided when required. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Opinion 2006-10
… to sell or lease their real property to another municipal corporation, school district, BOCES, fire district, the State …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10DiNapoli Releases Analysis of Enacted State Budget
… and limits transparency of state spending, according to a report released today by State Comptroller Thomas P. … expands public authority backdoor borrowing and fails to build up rainy day reserves. While revenues are currently strong, it's important to monitor trends moving forward including the ongoing impact …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetCUNY Bulletin No. CU-289
… Day $24.75 $25.43 $25.94 Evening $27.65 $28.41 $28.98 Night $28.40 $29.18 $29.76 For Hourly employees, the agency … Day Shift), NRE (Nurses Evening Shift) or NRN (Nurses Night Shift). Time Entry comments are required. Staff Nurse … Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-289-retroactive-cuny-salary-and-other-increases-employees