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Opinion 88-45
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … capital notes to the extent authorized by that statute. You state that a bank has offered to lend the county money … monthly and the entire principal balance could be paid on any payment date. Although the bank has referred to its plan …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Sandy, weather predicting models have indicated that, with rising sea levels, the range and depth of storm surge will increase across New York City. With the sea level rise, future storms will flood more … and the MTA (Blue Ribbon Commission) charged with making sustainability-related recommendations to the MTA …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Municipal & School Audits
… example: the total projected fees for the six-week summer camp program were $12,014; however, only $5,213 was …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… significant racial, ethnic and geographic disparities in college readiness. “It is the DOE’s responsibility to … prioritize elementary and middle school intervention in city school districts where large numbers of students do … 71,210 students who were expected to graduate high school in 2019 and examined graduation rates, college enrollment and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationLocal Government – 2022 Financial Condition Report
… Local Revenue Sources Remained Fairly Stable Real property tax revenues were mostly unaffected by COVID-19 in local … source for counties (33.6 percent in LFY 2020). Property Tax – Allowable Levy Growth Is Increasing Again After a Decline Generally, the property tax cap limits levy increases to the lesser of 2 percent or …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentState Police Bulletin No. SP-196
… 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax … returned and is undeliverable, the agency must complete form AC3340 , Request for Payroll Check Stop Payment, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-196-april-2016-and-april-2017-retroactive-lump-sum-payments-state-policeState Agencies Bulletin No. 2295
… of $34,750. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the … limits to be applied correctly. Affected Employees: CUNY employees electing one of the following deductions are … date of birth in PayServ. Resume contributions on the first paycheck of the following calendar year. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOversight of Juvenile Justice Facilities
… covered the period from October 2018 through August 2023. About the Program The Office of Children and Family Services’ … forms (used to document preliminary interviews with youth about their physical and mental health). 44 (44%) of the 101 …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesIX.7.E Disaster Assistance – IX. Federal Grants
… event. This process requires the participation of staff in the Division of Budget (DOB), Department of Homeland … costs from the Federal government. When a disaster occurs in New York State, immediate response by State agencies is … Project Costing (PC) and Commitment Control (KK) Modules in the SFS are used to meet disaster accounting and budgeting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceTown of Lewis – Records and Reports (2025M-17)
… (Supervisor) maintain complete and accurate accounting records and reports? Audit Period January 1, 2023 – November … retaining custody of Town money, maintaining accounting records and providing financial reports to the Town Board … effectiveness of operations and the Town’s overall fiscal health. The Board also did not audit, or contract with an …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Comptroller DiNapoli Releases Municipal Audits
… Sullivan and the Washington County Sheriff’s Department . “In today’s fiscal climate, budget transparency and … constitution and bylaws, which dictate the manner in which operations are to be conducted, are insufficient. In addition, monthly bank statements are not properly …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… did not file the district’s 2012 annual financial report with the Office of State Comptroller until April 2014. In … historical trends. As a result, the village ended 2011-12 with an unplanned net operating deficit of $372,471. In … reconciliation of the water produced by the water system with the water billed to customers. Reducing the Cost of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsNew York City Economy Continues to Set Records
… New York City employment reached 4.55 million jobs in 2018, the … today by State Comptroller Thomas P. DiNapoli. “New York City is experiencing its largest and longest job … the nation outside of California, Texas, Florida and New York. Still, most of the jobs added were in employment …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsWelcome Center and Rest Area Planning and Implementation
… work completed by the Department through May 22, 2018. About the Program It is the mission of the Department to … Areas and 21 projects related to Welcome Centers totaling about $333 million. Subsequent to our audit fieldwork, …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationComptroller DiNapoli Releases School District Audits
… over the last three years despite having sufficient funds to finance the district’s increased costs. Homer … direct access to a district bank account to disburse funds. Officials also allowed payment of utilities totaling … district could have realized revenues totaling $12,090. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1560
… (LNR); do not use a Position Move (MOV) via a TPM Short Form Request. Once approved in NYSTEP, agencies must report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1560-reporting-line-number-and-budget-year-changes-fiscal-year-2017-2018State Agencies Bulletin No. 1628
… Purpose To inform agencies of OSC’s automatic processing of the … increased for seasonal and other non-statutory positions to $13.00 for State employees whose job location is within …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1628-december-2017-minimum-wage-increase-hourly-employeesState Agencies Bulletin No. 1461
… (LNR); do not use a Position Move (MOV) via a TPM Short Form Request. Once approved in NYSTEP, agencies must report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1461-reporting-line-number-and-budget-year-changes-fiscal-year-2016-2017State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … excess exemptions, an estimated $349,069 in real property taxes were not collected. New York Racing Association (NYRA): … planned to correct these 3,000 recipients' records. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1636
… (LNR); do not use a Position Move (MOV) via a TPM Short Form Request. Once approved in NYSTEP, agencies must report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1636-reporting-line-number-and-budget-year-changes-fiscal-year-2018-2019