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DiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… economic growth, rising costs and the restructuring of the funding relationship between the federal government, … at adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After … on the fiscal challenges it faces nearing the middle of the fiscal year – electing not to set aside additional …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsNYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017
… rose dramatically in 2017 for the second consecutive year and the average bonus paid to industry employees in New … tax trends and includes cash bonuses for the current year and bonuses deferred from prior years that have been … rose dramatically in 2017 for the second consecutive year and the average bonus paid to industry employees in New …
https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017State Comptroller DiNapoli Releases Audits
… that were improperly charged directly to the programs it runs for the state. Auditors determined those costs were …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsCongregate Meal Services for the Elderly
… costs of over $15, with a high of $18.36 per meal. It is critical that DFTA assess equity in funding and analyze …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyState Agencies Bulletin No. 1698
… Purpose To provide agencies with instructions for the new Time Entry earnings codes to be used for reimbursement of … Office of the State Comptroller (OSC) has created two new Time Entry Earnings codes: TME (Taxable Moving Expense), to … agencies must submit the following information in the Time Entry interface (NPAY502) or the Time Entry page using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseChild Care Stabilization Grants
… internal controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine … whether the grants met their intended purpose to stabilize child care operations to maintain care. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsFinancial Condition and Selected Expenses
… cited in our report. In particular, officials stated that it was appropriate to exclude certain costs in calculating …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… of miscellaneous costs, supplies, and travel expenses that it claimed, the Institute did not recover the unsupported …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsState Comptroller DiNapoli Releases Audits
… federal COVID-19 support. ESD awarded the entirety of the $760 million allocated for small businesses to 40,842 applicants, with an average grant amount of $18,608. Auditors found ESD awarded almost $4.1 million to … type, need, or factors established in the original goals of the Program when awarding grants, instead favoring a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsOpinion 95-5
… Telephone System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of … may apply surplus surcharge monies toward the payment of interest and/or principal on serial bonds issued to finance … may apply surplus surcharge monies toward the payment of interest andor principal on serial bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Permanent COLA
… based on the first $18,000 of your annual Single Life Allowance amount, even if you selected a different … representing 1 percent of the first $18,000 of your Single Life Allowance. (Return to Top) Why is the Single Life Allowance payment option used? As you may recall, when …
https://www.osc.ny.gov/retirement/publications/permanent-colaOpinion 93-30
… Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties (transportation of … Duties (liability for the cost of transportation to county jail) CORRECTION LAW, §500-c; COUNTY LAW, §657-a: If, after … sheriff, a village transports the individual to the county jail because the sheriff is unable to do so, the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30State Agencies Bulletin No. 647
… Note : There will be no changes for Earnings Programs FEE for employees with a Pay Basis Code of FEE or MST (Military Stipend) for employees who are on a paid … Description Dues Code 491 Security Services NA Dues A/S Fee 495 Security Services NA A/S Benefit Program 21C Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… complete preventive maintenance or the required New York State inspections. The 76 sampled vehicles required 345 … 2018 to April 2022, valued at $8 million. We found service tickets for 18 pieces of equipment. Six pieces of equipment did not have any service tickets to show they were maintained. Eighteen pieces of equipment had …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followState Comptroller DiNapoli Releases Municipal Audits
… due to the vendor’s use of the higher year-end Consumer Price Index rate instead of the monthly CPI rate. Six claims … paid approximately $4,000 more than the state contract price for the more than 16,700 gallons purchased during the … recorded collections and disbursements and maintained current and accurate records and reports. In addition, …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Schenectady City … supporting documentation. Rockland County – Budget Review State law authorizes the county to issue debt up to $96 … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsArtificial Intelligence Governance
… governance structure over the development and use of artificial intelligence (AI) tools and systems. The audit … as AI generates value, it is also giving rise to a host of unwanted, and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to aid their operations. …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Auditors reviewed the district’s general fund budgets for the 2012-13 through 2014-15 fiscal years and found that … expenditures were less than the budgeted appropriations for each fiscal year. The board overestimated expenditures by …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… provided by a banking institution in maintaining a bank account, including, but not limited to: (i) the acceptance of … are required to request the establishment of a bank account at any banking facility, providing in writing the substantiation of the need for such account to BSAO CMU. In addition, state departments and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… to notify BSAO CMU by e-mail at [email protected].gov of any substantial deposits to the State’s General … It is the agencies’ responsibility to ensure that their AR Deposits transactions are entered into SFS for OSC BSAO approval and posting . BSAO will approve and post the AR Deposit transaction as soon as possible after verifying …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overview