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DiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… “Volatile commodity prices, labor pressures and extreme weather are adding to the unpredictability of farming that is … crops and measures to mitigate the effects of extreme weather events and hard to predict changes in seasonal weather patterns. While the state has adopted programs to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsState Agencies Bulletin No. 827
… Purpose To provide procedures to process the lump sum payment for Special Assignment to Duty Pay ( SAD ) for PEF employees. Affected Employees Employees … To provide procedures to process the lump sum payment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/827-50000-retroactive-lump-sum-payment-special-assignment-duty-pay-sadEssential Plan – Federal Funding and New York
… (DOB) is projecting EP costs in State Fiscal Year (SFY) 2026 will total $13.2 billion, with outyear projections … Hamilton 224 4.4% Herkimer 3,189 5.4% Jefferson 5,198 4.5% Lewis 1,357 5.1% Livingston 2,537 4.1% Madison 2,817 4.2% …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planTown of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… complete report – pdf] Audit Objective Did the Town of Morehouse (Town) Board (Board) conduct or provide for an … Did the Town of Morehouse Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33CUNY Bulletin No. CU-453
… Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO,TP, TR, TU, TW, TX, U3, U6 who reside within the following zip … 37 CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO,TP, TR, TU, TW, TX, U3, U6 $107.00 PL3 Teamsters- Local 237 SB, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-453-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-435
… Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO,TP, TR, TU, TW, TX, U3, U6 who reside within the following zip … 37 CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO,TP, TR, TU, TW, TX, U3, U6 $107.00 PL3 Teamsters- Local 237 SB, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-435-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1213
… Purpose To provide calendar year-end procedures for taxable travel reimbursements in order to comply with IRS … by receipts. The 2012 maximum rate allowed by IRS for PCM is 55.5 cents per mile effective from January 1, 2012 … December 31, 2012. Current maximum Federal per diems for the continental U.S. can be found in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1793
… Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … field. Enter the employee’s Date of Membership in the “ Election Date ” field. The same election date should be carried forward from the previous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcUnified Court System Bulletin No. UCS-310
… by Communication Workers of America (CWA), Local 1180 in Bargaining Unit SD. Employees represented by District Council 37 in … for tax withholding purposes, and reflected on the 2022 Form W-2 (Wage and Tax Statement). Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-310-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… The state’s Thruway Authority (Thruway) generally bills drivers accurately for tolls, according to an audit by New … charged, as well as the toll discounts it gives to certain drivers. In looking at a random sample of 75 non-revenue … The states Thruway Authority Thruway generally bills drivers accurately for tolls according to an audit by New …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsMedicaid – Federal Funding and New York
… 18.2% Queens 1,110,863 49.3% Rensselaer 35,670 22.4% Richmond (Staten Island) 181,942 37.1% Rockland 151,661 44.5% Saint Lawrence …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidTown of Union – Transparency of Fiscal Activities (S9-25-40)
… [read complete report – pdf] Audit Objective Did the Town of Union (Town) Board (Board) provide for an annual audit of the Town’s financial records, and did … Did the Town of Union Town Board Board provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40DiNapoli and DA Cacace: Group Home Employees Charged with Stealing Over $47,000 from Residents with Disabilities
… have been charged in connection with an alleged scheme to make personal purchases using the banking information of group home residents with disabilities. Nadajah Jackson, … accountable for their cruel actions.” DA Cacace said: “I am outraged that two individuals entrusted with caring for …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-and-da-cacace-group-home-employees-charged-stealing-over-47000-residents-disabilitiesState Comptroller DiNapoli Releases Municipal Audits
… board cannot ensure district assets are fully safeguarded. Fine Fire District – Audit Follow-Up (St. Lawrence County) The review looked at Fine Fire District’s progress in implementing recommendations in a prior audit, Fine Fire District – Board Oversight (2023M-81) , released in …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-audits-0Levittown Union Free School District – Financial Management (2026M-13)
… the Levittown Union Free School District (District) Board of Education (Board) and District officials effectively … – June 30, 2025 Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13Retroactive Payments and Your NYSLRS Pension
… Retroactive payments are lump sum payments you receive from your employer. These … Your final average earnings (FAE) are a major factor in the calculation of your pension. Your FAE is the average of your three …
https://www.osc.ny.gov/retirement/retroactive-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… financial decisions and caused taxpayer inequities. City of Yonkers – Budget Review (Westchester County) Auditors … determined that the city’s adopted budget for fiscal year 2026-27 and the related justification documents were in … board did not properly audit and approve all claims before payment. When the board does not perform a thorough and …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Amherst – Information Technology (2025M-120)
… often for the purposes of accessing, sharing, maintaining and managing information stored on connected systems. A town … financial records including employees’ personnel and payroll records which contain personal, private and … network. As a result, the Town was exposed to an increased chance of unauthorized network access which could cause a …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-information-technology-2025m-120Opinion 2002-9
… or statutory obligation by a municipality before funds can be paid to, or expended on behalf of, private individuals …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 90-11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to state and local governments ( National League of Cities v Usery , 426 US 833, 96 S Ct 2465, 49 L Ed2d 245 [1976]), the U.S. Supreme Court, in Garcia v San Antonio MTA , 469 US 528, 105 …
https://www.osc.ny.gov/legal-opinions/opinion-90-11