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Escalation – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Escalation
https://www.osc.ny.gov/retirement/publications/1526/escalationOther Bulletin No. 64
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … face values totaling $400,000 for its four administrators. State law does not authorize water districts to offer whole … inability to use these moneys, which could otherwise help fund current or future operations. Sullivan County – Tourism …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsWest Valley Central School District - Financial Management (2018M-7)
… annually appropriating fund balance that was not used to finance operations and adopting budgets that overestimated … appropriations by $3.1 million (13.5 percent) over a three-year period. The reserve fund policy does not … realistic appropriation estimates. Reduce reserve funds to reasonable levels and use the money in the debt reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7SUNY Bulletin No. SU-290
… agencies of the new deduction code for a political action fund to be offered to employees represented by Communications … deduction transactions using the new Political Action Fund (CWA-COPE PCC) deduction code 488. The vendor will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-290-new-deduction-code-cwa-political-action-fund-cwa-cope-pccDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… pitfalls in the coming years.” The latest round of fiscal scores evaluated local governments with fiscal years ending … on May 31, based on self-reported data for 2022. The scores also cover the 17 cities with non-calendar fiscal … have not filed their data in time to receive fiscal stress scores since 2015 and 2013 respectively. DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the number of routes, explore sharing bus to locations outside the District with neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andVillage of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) … of Audit The purpose of our audit was to review the Village’s water and sewer operations for the period June 1, … procedures to determine the causes of water loss and take steps to address the possible causes as they are identified. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Town of Covington – Town Supervisor (2013M-371)
… technical skills or contracting with an accounting firm to fulfill certain financial duties, subject to Board …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Village of Spencer – Financial Condition (2013M-119)
… errors in almost every aspect of the accounting function from the accounting records to the financial reports and in …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119City of Niagara Falls – Financial Management and Information Technology (2013M-47)
City of Niagara Falls Financial Management and Information Technology 2013M47
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. … Key Recommendations Take steps to reduce the deficit in the general fund. Require the Mayor to prepare a realistic … to provide timely audited financial statements in order to assist in making informed financial decisions. … …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Weedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … the decline in unrestricted fund balance and developed a plan to increase it to between 3 and 4 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Port Jervis City School District – Audit Follow-Up (2022M-152-F)
… Jervis City School District’s (District’s) progress, as of March 2025, in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fDiNapoli: Economic and Tax Collection Growth Slowing in New York City
… New York City ended its 2016 fiscal year on June 30 with an … today by State Comptroller Thomas P. DiNapoli. “New York City’s finances have been boosted by strong economic … year. The city’s FY 2017 budget is balanced, in large part thanks to the $4 billion surplus, the largest …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityNew York’s Economy and Finances in the COVID-19 Era
… revenues. Real U.S. gross domestic product is projected to increase by 4.4 percent in calendar year 2021 after an … of 5.7 percent in 2020, U.S. employment is projected to increase by 2.7 percent in 2021 and reach its pre-pandemic … up 11.4 percent from the previous year, reflecting an increase of $17.8 billion or 30.2 percent in spending from …
https://www.osc.ny.gov/reports/covid-19-january-21-2021DiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… Thomas P. DiNapoli today pressing the federal government to do more to help state and local governments hit hard by the … to an economic freefall in a matter of weeks. Job losses have been swift and massive, totaling more than 22 million …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Brunswick … or resolutions to govern electronic transfers. As a result, the treasurer and a payroll clerk processed … but the school does not have a firm agreement detailing what services are included. The absence of a clear and …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Opinion 2001-12
… This opinion represents the views of the Office of the State Comptroller at the time … incurred under these provisions. It is clear that this amendment was intended to authorize municipalities and school … We are mindful that there is some indication in the legislative history of the 1984 amendment suggesting that the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12