Search
Opinion 93-17
… MUNICIPAL FUNDS -- Appropriations and Expenditures (need to use appropriation of current funds when bonds may be … OFFICERS AND EMPLOYEES -- Retirement Benefits (authority to issue bonds to pre-pay certain employer retirement contributions) SCHOOL … issuance of bonds by a noncity school district is subject to referendum when the bonds would be issued to finance the …
https://www.osc.ny.gov/legal-opinions/opinion-93-17State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… economic effects of the pandemic and the long road back to normal. Today, in releasing its preliminary 2022 budget, the city took important steps to address the uncertain future. “The FY 2022 budget revised … the real estate market could impact this revenue for years to come. Income and corporate tax receipts continue to come …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetMonitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s … policies and procedures for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored … To determine if the New York State Office for the Agings …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Objective To determine whether Medicaid and Essential Plan enrollments … between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate … To determine whether Medicaid and Essential Plan enrollments …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsReview of Advance Contract Payments
… Purpose The objective of our examination was to determine whether the New York State Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced funds in accordance with … Our office examined certain advance payments made pursuant to grant contracts or agreements (contracts) by SED during …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsCompliance With Freedom of Information Law Requirements
… statutory requirement to provide an appeal to Committee on Open Government (COOG) upon receipt for any of the 49 … information. 1 For example, while one DOT regional office on its own provided its FOIL procedures manual, three other … impact the reliability of the evidence they are relying on, whether the obstruction is deliberate by an auditee or …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsState Agencies Bulletin No. 2067
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020, 2021, and 2022 Retroactive Increases to Location Pay and Location Mid-Hudson Pay and provide … Supervisors Unit (SSPU) provides for retroactive increases to Location Pay and Location Mid-Hudson Pay for 2020, 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2067-april-2020-2021-and-2022-retroactive-increases-location-pay-andState Agencies Bulletin No. 2105
… and/or salary changes. OSC Actions For eligible employees with an active SDF row on the Additional Pay page as of the … the employee is eligible if a row does not already exist with the respective effective date and update the Annual Addl Earnings amount with the applicable rate as described below. If a row with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2105-change-shift-differential-payment-amounts-specific-nursing-titlesState Agencies Bulletin No. 2129
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the CSEA Signing Bonus and to provide processing instructions for entering the payment … Bonus lump sum payment is not pensionable and not subject to across-the-board increases but must be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… No. 2129 . Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the CSEA Signing Bonus and to provide processing instructions for entering the payment … Bonus lump sum payment is not pensionable and not subject to across-the-board increases but must be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026CUNY Bulletin No. CU-775
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City … 2023 Uniform Allowance Payment for Security Titles and to outline the procedures regarding the modified payment … for full-time employees. Effective Dates: The modification to the Uniform Allowance Payment schedule is effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedCUNY Bulletin No. CU-775.1
… No. CU-775 Purpose: The purpose of this bulletin is to provide agency instructions for processing the City … 2023 Uniform Allowance Payment for Security Titles and to outline the procedures regarding the modified payment … for full-time employees. Effective Dates: The modification to the Uniform Allowance Payment schedule is effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedState Agencies Bulletin No. 2179
… Purpose: The purpose of this bulletin is to inform agencies of additional eligibility criteria … which may impact employees who were previously ineligible to receive a Non-Pensionable Lump Sum Payment. In addition, the purpose of this bulletin is to inform agencies of OSC’s automatic processing of these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceState Agencies Bulletin No. 2037
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020, 2021, and 2022 Retroactive Increases to Location Pay and Supplemental Location Pay and provide … the eligibility criteria are affected. Background Pursuant to the Memorandum of Agreement between the State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2037-april-2020-2021-and-2022-retroactive-increases-location-pay-andTown of Sherburne – Budgeting (2025M-3)
… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3DiNapoli: Number of Domestic Violence Victims Rises in 2022
… City and 8.7% in the rest of New York state when compared to 2019, according to an analysis by State Comptroller Thomas P. DiNapoli. … October is Domestic Violence Awareness Month. According to the Centers for Disease Control and Prevention, 1 in 4 … City and 87 in the rest of New York state when compared to 2019 according to an analysis by State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-number-domestic-violence-victims-rises-2022DiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… A. Scarpino, Jr. announced the sentencing of Rochelle Rose to five years’ probation after her guilty plea to grand larceny in the third degree in April. Rose also paid … that Rose kept her deceased mother’s bank account open to collect her mother’s pension payments. "Thanks to my …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsTransforming Into Construction & Development
To determine whether the reorganization of the Metropolitan Transportation Authoritys MTA Capital Construction to the renamed MTA Construction Development as part of transforming the MTA resulted in improved service levels for customers process efficiencies and cost reductions
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentDiNapoli: Federal Actions Threaten New York's Farms and Food Production
… of federal policy changes, including higher tariffs, cuts to certain agricultural programs, and stricter immigration enforcement policies, according to a report released today by New York State Comptroller … could diminish farm production, squeeze profits, and lead to higher prices for consumers. “There is real concern in …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-federal-actions-threaten-new-yorks-farms-and-food-productionDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… half of 2025, an increase of 3.7% ($423 million) compared to the same period last year, according to a report released today by State Comptroller Thomas P. … nearly the same as the average growth rate for the January to June period from 2010 to 2019 during the recovery and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-year