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Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… balance that is not needed and maintaining unreasonable reserve balances circumvents the statutory limit on surplus … by $2.2 million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated surplus fund balance … percentage points. Improperly held $3.25 million in a debt reserve and maintained an unemployment insurance reserve with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… [read complete report – pdf] | [read complete 2022 report – pdf ] Purpose of Review The purpose of our … Approval and Monitoring (2021M-168), released in July 2022. The audit determined that the IDA’s Board did not …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fDiNapoli: New York City's Financial Outlook Improving
… Federation of Teachers, which has set the pattern for the unions that represent civilian employees. The city recently … reached a tentative agreement with a coalition of eight unions that represent superior officers in the uniformed … The anticipated savings would be used to help fund the new labor agreements. The city reports that it is on track to …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… all New Yorkers.” Taxpayer Filings in 2020 and 2021 PIT is New York’s largest revenue source, with $60 billion in tax … higher than the average in-migration from 2015 to 2019. Still, the number of taxpayers moving out was greater, … accounted for over half of the net out-migration in 2020. Married and head of household taxpayers (families) also left …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycUnified Court System Bulletin No. UCS-208
… of the NYS Unified Court System in Negotiating Units SY, SR, S9, DR, F8, 87, G9 and 86 who meet the eligibility … or maintenance allowance to eligible members (NU’s SY, SR S9, DR, F8, G9) in June and December. In addition, the … for eligible employees in Negotiating Units 87, SY, SR and 86. The Uniform Blazer Allowance Payment for eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-208-december-2014-unified-court-system-ucs-uniform-and-equipmentSUNY Bulletin No. SU-201
… at the discretion of the campus president. Processing Date The 2013 Chancellor’s Performance Incentive Payment … employees, agencies must submit a Pay Change on the Job Action Requests page using the Reason Code SIC (Sal Incr) … agencies must calculate the monies submitted on the Time Entry page using the increased rate beginning with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-201-2013-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-207
… following criteria on 6/30/14 and on the payment effective date of 07/01/14 and on the pay end date of 07/30/14 are … employees, agencies must submit a Pay Change on the Job Action Requests page using the Reason code SIC (Sal Incr) … agencies must calculate the monies submitted on the Time Entry page using the increased rate beginning with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-207-2014-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-220
… criteria on 06/30/15 and on the payment effective date of 07/01/15 and on the pay end date of 07/29/15 are … employees, agencies must submit a Pay Change on the Job Action Requests page using the Reason code SIC (Sal Incr) … agencies must calculate the monies submitted on the Time Entry page using the increased rate beginning with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-220-2015-chancellors-power-suny-performance-incentive-paymentOpinion 88-29
… a prohibited interest in this instance, we note that the courts of this State have held public officials to a high … situated in the town in which the board member served. The Appellate Division had held that there was no prohibited … 198, 382 NYS2d 198). The Court of Appeals reversed the Appellate Division decision, however, holding that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 2007-8
… -- Powers and Duties (audit of fire company) TOWN LAW § 184; GENERAL MUNICIPAL LAW §§ 204-a, 209-z: A town may not … of fire protection districts in towns. Town Law § 184 authorizes towns on behalf of fire protection districts … protection within the fire protection district (Town Law § 184). There is no authority in article 11 of the Town Law, or …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Brownfield Cleanup Program
… 2025. About the Program Brownfields are properties where a hazardous substance is present at levels exceeding DEC … into a Brownfield Cleanup Agreement (Agreement) outlining site investigation and cleanup objectives. Site cleanup under remedial programs can take several years …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Agencies Bulletin No. 1483
… 2016 M/C Parity Salary Increase and provide instructions for increases not processed automatically. Affected Employees … BU98 Background Chapter 55 of the Laws of 2015 provides for a salary increase of two percent (2.00%) for April 2016 and includes the April 1, 2016 M/C Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1483-managementconfidential-mc-second-2-parity-increase-effective-april-2016State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … take to assign, address, or resolve tenant complaints. Records showed that a significant number of tenant complaints …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-240
… Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-240-2017-unified-court-system-csea-end-contract-bonus-paymentState Comptroller DiNapoli Releases Municipal & School Audits
… transparently fund reserves or take appropriate action to address overfunded reserves. Thousand Islands Central … officials withheld funds from productive use and may have missed opportunities to reduce the tax levy. The board … were not reviewed and 22 charges, totaling $1,891, did not have enough detail to verify that the parts ordered were used …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases State Audits
… Education Services Corporation: Tuition Assistance Program Wagner College (2015-T-3) Auditors determined Wagner was overpaid $97,947 because school officials … requirements and three students who were not enrolled at Wagner for the semesters in question. Higher Education …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… The state Department of Health (DOH) has never put to use any of the money generated through distinctive license plates and a license application check-off box to … Trust Fund, auditors reviewed the Autism Awareness Fund, Drive Out Diabetes Fund and the Multiple Sclerosis Fund. …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateDebt – 2021 Financial Condition Report
… Corporation to refund certain LGAC bonds and the Municipal Bond Bank Agency. An additional $1.5 billion in debt … debt service and overall spending levels. New York State Bond Ratings At the end of SFY 2020-21, the State’s general … Investors Service; and AA+ by Standard & Poor’s (S&P) Rating Services. These ratings are one to two steps below the …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtState Agencies Bulletin No. 1833
… to Location Pay (LOC and LMH) in the Additional Pay page for NYSCOPBA Bargaining Unit 01 and 21 employees already … on the payment effective date of 04/01/2020 are eligible for increases to Location Pay Downstate Adjustment and … the Additional Pay page to reflect the following increase for employees in Bargaining Unit 01 and Bargaining Unit 21 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-payState Comptroller DiNapoli Releases Municipal Audits
… County – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 approved and 30 denied SNAP cases and determined that Department of Social Services … did not always have the documentation needed to process SNAP applications correctly and in a timely manner. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-audits