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DiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… faces spending risks that could increase its budget gaps for Fiscal Years (FY) 2025 through 2027 to an average of … spending choices made during the pandemic, underbudgeting for recurring spending, and significant costs associated with the influx of asylum seekers into the five boroughs, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growImplications for the Future – 2021 Financial Condition Report
… the State has returned to pre-pandemic employment levels with New York City trailing its February 2020 levels by over … pandemic will heavily influence economic activity for the foreseeable future. Outbreaks of new variants, … for New York’s State and local governments, although it is unclear whether this increased support would alter the …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… 50 manufacturers. In 2021, C2R sent DEC a list of the top 10 manufacturers that are not in its recycling program, but …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Northside Center for Child Development … (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) guidelines including …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by These Our Treasures, Inc. (TOTS) on its Consolidated Fiscal Reports … To determine whether the costs reported by These Our Treasures Inc on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualCity of Lockport – Budget Review (B20-1-9)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … on the results of our review, except for matters described in this letter, the significant revenue and expenditure … from 2021 through 2023, but have not documented this in a written agreement with the collective bargaining unit. The …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9DiNapoli: Local Governments Challenged by Slow Revenue Growth
… governments are seeing sales tax revenue growth slow and state aid remain essentially flat while they and school districts are coping with tax cap and tax freeze initiatives that limit growth in property …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthHudson City School District – Audit Follow-Up (2010M-142-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of July 31, 2013, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fState Police Bulletin No. SP-148
… Purpose To explain OSC’s automatic processing of State Police Hazardous Duty Pay. Affected Employees … Officers in Bargaining Unit 17 Background Chapter 69 of the Laws of 2009 provides for an annual Hazardous Duty Payment to … To explain OSCs automatic processing of State Police Hazardous Duty Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-148-2013-state-police-hazardous-duty-payState Police Bulletin No. SP-137
… Purpose To explain OSC’s automatic processing of State Police Hazardous Duty Pay. Affected Employees … Officers in Bargaining Unit 17 Background Chapter 69 of the Laws of 2010 provides for an annual Hazardous Duty Payment to … To explain OSCs automatic processing of State Police Hazardous Duty Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-137-2011-state-police-hazardous-duty-payTravel Advisory No. 11
… (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name … “Due State” amounts should be paid back within 30 days of the expense report date in which the Due State was created …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… that these properties are managed responsibly and that tenant apartments are safe, well-maintained, and affordable.” … reports to HPD, limiting the agency’s ability to monitor tenant safety. Clinton Towers (2 buildings, 397 units, … the need for stronger oversight, real accountability, and tenant protections that prioritize stability and safe living …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsState Comptroller DiNapoli Releases Audits
… Renewal: Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program (2023-S-53) The Housing Trust Fund Corporation (HTFC), a component of Homes and Community Renewal, administers the Rural Rental … Program in partnership with the United States Department of Agriculture (USDA). The program provides rental subsidies …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsOpinion 2001-1
… minimum requirements) GENERAL MUNICIPAL LAW §90; 29 USC §201 et seq .; NY CONST, ART. VIII, §1: A village board may … governments ( Garcia v San Antonio MTA , 469 US 528, 105 S Ct 1005, 83 L Ed2d 1016), New York State law applies in … to the extent not inconsistent with the FLSA (1990 Opns St Comp No. 90-11, p 26). Thus, we have expressed the opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1DiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… New York City’s full-time government workforce is expected to increase for the first-time year-over-year since the COVID-19 … today by State Comptroller Thomas P. DiNapoli. The city is projected to end the 2024 Fiscal Year (FY) in June with at … New York Citys fulltime government workforce is expected to increase for the firsttime yearoveryear since …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicState Agencies Bulletin No. 516
… The Work Related Clothing Allowance of $52.00 per year is to be paid either through the Payroll System using the … are provided. If no receipts are provided, the payment is taxable and must be paid through the Payroll System. To be eligible for the payment, the employee must have been in Active status as a full-time employee in BU 03 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03City of Glen Cove -- Budget Review (B17-7-12)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … budget review issued in October 2016. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B17712 …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Kennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2013-14 school year, … served about 345 students. The New York City Department of Education (DoE) refers students to Kennedy and pays for … by SED. The DoE is reimbursed by SED for a portion of its payments to Kennedy. For the three fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… The former Deputy Clerk-Treasurer of the Village of West Carthage, Kaytlin Ennis, was arraigned yesterday … is served in this case.” “We are grateful to the Office of the New York State Comptroller, operating in conjunction … The former Deputy ClerkTreasurer of the Village of West Carthage Kaytlin Ennis was arraigned …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… children with disabilities who are between 3 and 4 years of age. SED sets the special education rates based on … by the accounting firm during the same 365-day period of the CFR and financial statement audit. $914 in … rates, if warranted. Remind Arc Erie’s officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manual