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Yates County – Court and Trust Funds (2025-C&T-1)
Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2022 through December 31 2024
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Overtime Limits for Tier 5
… earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more than the annual limit, it will not be factored into your pension and your employer should not withhold member … information about your retirement benefits and how your pension will be calculated. Rev. 2/25 … For Tier 5 members …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Overtime Limits for Tier 6
… retirement plan publication for comprehensive information about your retirement benefits and how your pension will be …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Community Development Block Grant – Federal Funding and New York
… Agency (FEMA) grants. Funds to New York City The City’s FY 2026 preliminary budget includes CDBG and CDBG-DR revenue … totaling $423 million in FY 2025 and $295 million in FY 2026. The drop is largely due to a decline in CDBG-DR funds, … $156 million in FY 2025, but just $57 million in FY 2026. The City allocated nearly three-quarters of the CDBG …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantDiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… in most regions. Total collections were down 25.4 percent compared to June 2019, largely due to a steep … of hope in June, second quarter sales tax figures show how deep the COVID-19 pandemic is cutting into municipal … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020Inventory Controls
… ITS workstations, such as desktops and laptops, that are no longer in ITS’ possession but still exist in ITSM. …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… to the COVID-19 pandemic significantly improved New York’s per capita ranking in the federal balance of payments from … as compared to a national average of $1.70. DiNapoli’s report found that for the second year in a row, all states … states and 28.6% more than the national average. The rank is up from fourth in 2020, due primarily to increased income …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsDiNapoli: Local Sales Taxes Jump 49.2 Percent in Second Quarter
… ruling in South Dakota v. Wayfair established the economic nexus policy, expanding the group of vendors required to … first full “sales tax year” during which both the economic nexus policy and the marketplace provision were in effect was … the percentage of taxable sales from marketplace and nexus vendors varied by county, as did the effect of …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-sales-taxes-jump-49-point-2-percent-second-quarterCUNY Bulletin No. CU-737
… termination process. The agency must then enter a row on the employee’s Job Data page using Action/Reason code … for Institution Pay Period 25L/26C . OSC Actions On 03/24/2022 OSC will automatically insert a row on the employee’s Job Data page effective the date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… will need to make hard choices to ensure budget balance in the current fiscal year and to close next year’s budget gap.” More than 944,000 jobs were lost in March and April, the largest job loss since the Great … rate, which had fallen to a record low of 3.4 percent in February 2020, shot up to 20.4 percent in June, the …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… approvals or results, according to audits issued today by New York State Comptroller Thomas P. DiNapoli. “When … if job creation goals are not met. Equally important, the new oversight and accountability measures will also help … information on 50,000 state contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… to tackle the serious, unprecedented issues facing New York state over the coming year, including multiple …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalDiNapoli: Local Sales Tax Collections Grew 5.1% in November
… New York state increased by 5.1% in November compared to the same month in 2022, according to data released today by … totaled $1.81 billion, up $88.6 million compared to the same time last year. “Local sales tax collections … York City’s collections totaled $815 million, an increase of 5.8%, or $45 million. County and city collections in the …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberTown of Jay – Records and Reports (2023M-22)
… Seven capital projects were completed but not closed in the accounting records, and bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22XIX.1 Overview – XIX. Project Costing (PCIP)
… Projects are established in SFS to serve a multitude of business processes for State … tracking capital spending cost and other various business needs. The Enterprise Enhancement Phase 1 (EE1) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewManagement of Indoor Air Quality for Individuals With Asthma
… Objective To determine if the Department of Health (Department) … asthma and worked with Local Health Departments (LHDs) to ensure home visits were prioritized. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… than three-fifths of projected spending for that year (about $69 billion, excluding budgetary reserves). About 40% of the controllable spending is allocated to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesState Pension Fund Adds $30 Million for Investments in New York Companies
… There is $467 million available for new investments. Read about the pension fund’s In-State Private Equity Investment Program . About the Common Retirement Fund New York State Comptroller …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesMedicaid Program – Cost of Pharmacy Services Under Managed Care
… of Health (Department) obtained Medicaid pharmacy services under managed care in an economical manner. The audit covered … pharmacy services: fee-for-service (FFS) and managed care. Under FFS, the Department pays pharmacy providers directly for each drug dispensed to a Medicaid recipient. Under managed care, the Department contracts with managed …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careOpinion 91-42
… custody of moneys presently held by the fire department for the acquisition of firefighting equipment. The moneys … moneys belonging to the village. A village fire department is a corporation consisting of the members of all the fire, … agreements (see 1988 Opns St Comp No. 88-46, p 89), there is no similar statutory authority for a village and a village …
https://www.osc.ny.gov/legal-opinions/opinion-91-42