Search
State Fiscal Year 2022-23 Enacted Budget Analysis
… additional $250 million was added specifically for utility bill arrears, $125 million for homeowner and landlord …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisComptroller DiNapoli Releases State Audits
… a significant number of students certified for TAP are in fact not eligible for awards. Nonetheless, tests did … 30 awards totaling $27,964 that school officials certified in error. Metropolitan Transportation Authority (MTA) : … (Follow-up) (2013-F-28) An initial audit report issued in March 2012, examined whether chargeback rates used by the …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsOpinion 98 - 19
… -- Apparatus and Equipment (referendum requirement for installment purchase contract) PUBLIC CONTRACTS -- Installment Purchase Contracts (referendum requirement for in … REFERENDUM -- Mandatory (need for in fire district for installment purchase contract) GENERAL MUNICIPAL LAW, §109-b: …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Application Review and Site Permitting for Major Renewable Energy Projects (Follow-Up)
… ). About the Program The Climate Leadership and Community Protection Act (Climate Act), effective January 1, 2020, was designed to … energy goals under the Climate Act, while ensuring the protection of the environment and consideration of all …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/application-review-and-site-permitting-major-renewable-energy-projects-followIV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… are paid off with the invested proceeds. 36321 Payments to Escrow Agents Refund Return of revenue to escrow agents. … Proceeds from the exchange of one investment security for another to change the maturity or interest rate of bonds. … Proceeds from the exchange of one investment security for another to change the maturity or interest rate of bonds. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsTown of Pittstown – Records and Reports (2013M-5)
… records or provide the Board with accurate financial reports. Examples include balance sheets for operating funds … 2012. In addition, cash on the Supervisor’s monthly reports did not agree with bank balances or accounting … Provide accurate and timely accounting records and reports to the Board each month including balance sheets, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Town of Pittsfield – Disbursements (2013M-82)
… the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. … Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are $173,604 and $383,966, … a gross amount of $13,600 to ensure that they were made for proper purposes and identified four employees − who …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial condition … July 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of … City of Long Beach Financial Condition and Cash Receipts from …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mOtsego County – Court and Trust Funds (2025-C&T-4)
… he should have turned over to the State Comptroller as abandoned property. Before our review began, the Treasurer corresponded … in July 2025 for guidance on the appropriate handling of abandoned property. By the end of our review, the Treasurer …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4NYS Common Retirement Fund Announces Third Quarter Results
… equities markets," DiNapoli said. "Our investment strategy is geared toward consistently achieving long term results but … mortgages (27.6 percent), private equity (7.8 percent), real estate (6.6 percent), absolute return strategy (3.1 percent) …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Announces Third Quarter Results
… quarter of the state fiscal year 2015 was 1.91 percent for the three-month period ending December 31, 2014, bringing … quarter of the state fiscal year 2015 was 191 percent for the threemonth period ending December 31 2014 bringing …
https://www.osc.ny.gov/press/releases/2015/02/nys-common-retirement-fund-announces-third-quarter-resultsAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsAccidental Disability – Article 14 Benefits
… your employer’s payroll; or When you are on an authorized medical leave of absence for up to two years. If you are no …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disability20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… service” is: Service as a firefighter or police officer under the 20-year plan; Service as a member or officer of the New York State Police; Service in the U.S. …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dState Comptroller DiNapoli Releases Audits
… not implemented. Division of Criminal Justice Services – Motor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) Motor Vehicle Theft and Insurance Fraud (MVTIF) has a …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… sector in the nation, New York state is one of five states that have not recovered from pandemic job losses in the … remains below 2019 levels and could continue to lag in the near future,” DiNapoli said. “A number of factors, many of … Valley and most of northern New Jersey, totaled 388,700 jobs in 2024, the highest of any metropolitan area in the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsDiNapoli Releases Analysis of State Financial Plan
… bolster rainy day reserves significantly, according to a report by State Comptroller Thomas P. DiNapoli. However, … the backdrop of uncertainty facing the state, DiNapoli’s report notes that this Financial Plan will be challenging to … continue to update and expand the COVID-19 Relief Program Tracker to support this effort. Monitoring Risks to Economic …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planOpinion 2004-4
… OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in … Municipal Law. In addition, in light of the board member's business relationship with the school district's attorney, … Whether a member of the board of education of a central school district would have a prohibited conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4State Agencies Bulletin No. 726
… with information and procedures regarding the calculation of affected employees’ salaries and the processing of necessary salary corrections. Affected Employees … will move in the future Background Pursuant to Chapter 103 of the Laws of 2005 which amends Civil Service Law, Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementOther Bulletin No. 80
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide instructions for payments not … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-university