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Unified Court System Bulletin No. UCS-274
… units who meet the eligibility criteria: Union Name BU Court Officers Benevolent Association of Nassau County DR … SA Communications Workers of America SD Assoc of Supreme Court Reporters within the City of New York SG … York State Court Officers Association SR New York State Supreme Court Officers Association SY New York State Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-274-april-2019-increases-location-pay-location-pay-mid-hudson-andState Comptroller DiNapoli Releases Municipal & School Audits
… and certain revenues and expenditures were not reported in the annual financial report. Of the 20 journal entries … six were not supported and eight were not recorded in a timely manner. In addition, no one independently … officials did not meet all the requirements of state law and must improve controls over online banking to ensure …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0NY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… The proposals for the other companies ask their boards to adopt and publicly disclose a policy on their commitment to …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesState Agencies Bulletin No. 2354
… employees at DOCCS. Affected Employees: Employees in the Security Services Unit (SSU - BU01) and the Security … between the State of New York and the New York State Law Enforcement Officers Union, Council 82 (C82), AFSCME, … Differential has been approved for certain employees in a position represented by the SSU - BU01 and the SSPU – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesState Comptroller DiNapoli Releases School District Audits
… was either not posted or comprehensive, resulting in a lack of transparency. Officials did not post external … did not establish non-resident tuition (NRT) rates in the best interest of school district taxpayers. The board … of $23,105,027, which is within the limits established by law. Track state and local government spending at Open Book …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsTown of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … 2024 AFRs with OSC, as required by NYS General Municipal Law (GML) Section 30. Furthermore, the Supervisor did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… occur when it is both incurred and reasonable estimable. In order for a liability to be considered incurred, there … asset should not be reported. Internal Obligating Events In order to recognize an ARO, there must also be an internal … Statutory reference (if the external obligating event is a law or regulation) Asset’s remaining useful life Estimated …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… of Health (Department) made Medicaid mainstream managed care premium payments on behalf of individuals who had … funded program that provides a wide range of health care services to those who are economically disadvantaged and/or have special health care needs. The Department administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyState Comptroller DiNapoli Releases Municipal & School Audits
… track, inventory and safeguard IT assets acquired or in use during the audit period. Although the board-adopted … record-required threshold of $1,500 for fixed assets. In addition, the IT asset inventory was decentralized with … exposure in all potable water outlets as required by state law and Department of Health regulations. Auditors determined …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsDue Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
… Begins Complete Your ROA By Submit Your ROA By January 1, 2026* May 30, 2026 June 29, 2026 April 1, 2026 August 28, 2026 September 27, 2026 July 1, 2026 November 27, 2026 December 27, 2026 January 1, … 27, 2027 July 1, 2027 November 27, 2027 December 27, 2027 *For example, a county sheriff elected on Tuesday, November 4, …
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roaDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… steps to reduce city-funded spending by as much as 15% in response to substantial budget gaps fueled by escalating costs in the years ahead. However, the city’s ability to cut … fiscal and operational challenges. The city is limited in where it can make adjustments, and all stakeholders will …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… Tourism in New York state has grown post-pandemic but employment in tourism-related industries remains 4.3% below pre-pandemic … Thomas P. DiNapoli. The report found strong increases in domestic and international travelers to the state. In … Tourism in New York state has grown postpandemic but employment in …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysDiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… Sales tax revenue for local governments in New York state dropped 9.5 percent in the third quarter compared to the same period last year, … DiNapoli said. “Still, collections are down, especially in New York City, and local governments are facing serious … Sales tax revenue for local governments in New York state dropped 95 percent in the third quarter …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020DiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… 343 cases with ordered restitution totaling $2.8 million in Chenango , Erie , Franklin , Jefferson , Orange , Putnam … payments that were ordered to be paid, including $171,028 in prior period arrears. DiNapoli’s auditors also found all … — some of which was held for up to 27 years. By law, if reasonable efforts to locate victims had been …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsState Agencies Bulletin No. 2054
… and Safety Incentive Program Payment will be addressed in a future bulletin. Affected Employees Employees in the Professional, Scientific and Technical Services Unit – … Section 2.10 of the New York State Criminal Procedure Law; and Assigned to carry a firearm; and Successfully …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2054-2019-2020-and-2020-2021-public-employees-federation-pef-firearmsLong Island Rail Road: On-Time Performance by the Numbers (2023)
In 2023, the LIRR carried 65.2 million riders, a reduction of 25.9 million from levels last reached before the COVID-19 pandemic in 2019, when ridership reached 91.1 million passengers.
https://www.osc.ny.gov/files/reports/pdf/report-9-2025.pdfDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… agency (ESD) has not been meeting statutory requirements to provide accurate, annual reports of its real estate … about the economic benefits of the transfer compared to the fair market value of the property, a new audit from State Comptroller Thomas P. DiNapoli found. “ESD has to be more transparent about the real estate transactions it …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowVillage of Fredonia – Financial Condition (2025M-149)
… budgeting practices caused unrestricted fund balance in the general, water and sewer funds to decline by more than … tax levy by $1.7 million (55 percent tax increase) in the 2025-26 fiscal year to repay the RAN and to balance … as set forth in Article 3 of the NYS General Municipal Law (GML). Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149Oversight of Campus Foundations
… certain the campus foundations conduct their activities in accordance with applicable laws, rules, and regulations. … Key Findings We identified certain deficiencies in SSA’s oversight of the campus foundations and in certain … to the limitations in the Retirement and Social Security law on the annual compensation of retirees who return to …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsState Agencies Bulletin No. P-947
Revision to Bulletin P-946 Professional Leave Payment for Employees in PS&T
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-947.pdf