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DiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… or pay for them. DiNapoli’s report also found: Total citywide expenditures are projected to reach nearly $115.4 … after adjusting for surplus transfers. The portion of citywide spending funded with locally generated revenue is …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growTown of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… a population of approximately 5,550. The Town is governed by an elected five-member Town Board. Budgeted appropriations … accurate manner. Accountability analyses were not prepared by the Clerk, who had a $1,100 unidentified balance in the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217DiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… by the New York City Department of Housing Preservation and Development (HPD) operated at a financial loss, even as they gave bonuses and gratuities to staff and neglected critical building repairs, according to an … by the New York City Department of Housing Preservation and Development HPD operated at a financial loss even as they …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsDiNapoli: Local Governments Challenged by Slow Revenue Growth
… in 2011, but ticked up at a higher rate in the last couple of years, when compared to counties, cities, towns, … to 1.8 percent in the first nine months of 2016 from the same period a year earlier. While revenue collections varied …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… established through CFR-reported financial information. In addition, TOTS operated an Infant/Toddler Early … preschool students with disabilities at its one location in the Bronx. The New York City Department of Education (DOE) … June 30, 2017, TOTS reported approximately $5 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Northside Center for Child Development (Northside) on its Consolidated Fiscal … (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Northside Center for Child Development …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualCity of Lockport – Budget Review (B20-1-9)
… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and … for the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described in … becomes available. The proposed budget includes State aid and sales tax estimated revenues of $2.1 million …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Opinion 2001-1
… generally to State and local governments ( Garcia v San Antonio MTA , 469 US 528, 105 S Ct 1005, 83 L Ed2d 1016), New …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1State Comptroller DiNapoli Releases Audits
… care recipients on encounter claims to DOH’s encounter system. For the period from January 2018 through March 2023, … million in payments that were rejected by DOH’s encounter system. As a result of these rejections, auditors estimated a … of $31.2 million in missed drug rebates. The encounter system rejected these claims because they could not be …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… system, reports it has reduced the median time from exam administration to exam results completion from an average of 318 days in FY …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicOverview – Career Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years used in the FAS …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For … your FAS can include, but is not limited to, the following types of payments. In some cases, certain restrictions may … in the years used in the FAS calculation. The following types of payments are not considered regular compensation …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years used in the FAS …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For … your FAS can include, but is not limited to, the following types of payments. In some cases, certain restrictions may … in the years used in the FAS calculation. The following types of payments are not considered regular compensation …
https://www.osc.ny.gov/retirement/publications/1512/overviewState Agencies Bulletin No. 516
… through the Payroll System using the Time Entry page or on a Standard Voucher. Standard Vouchers are to be used to … allowance provided the employee returned to the payroll by March 31, 2004. Eligible employees on Military Stipend as … the allowance provided the employee returns to the payroll by March 31, 2005. Eligible employees on Military Stipend as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03Division of Housing and Community Renewal Bulletin No. DH-14
… An Outstanding Overpayment For employees who are Inactive at the time of payment, the retroactive raise adjustment will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-14-april-1-2004-salary-and-location-pay-increasesTravel Advisory No. 11
… Reimbursements (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in … the Due to State Offset functionality is available for employee use in the Travel and Expense Module in SFS …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsOpinion 88-15
… 81-430, p 484; 1982 Opns St Comp Nos. 82-12 and 82-234, pgs 15 and 294). Similarly, if, as attorney for the school …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Opinion 89-65
… INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), … Whether a town without the adoption of a local law may engage the services of the town attorneys law firm to …
https://www.osc.ny.gov/legal-opinions/opinion-89-65