Search
DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 … today by State Comptroller Thomas P. DiNapoli. “New York City’s finances in fiscal year 2025 benefited from … fund.” In each of the last three fiscal years, New York City has spent more than it has collected in revenue. …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growTier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Ordinary Death Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit up to 36 years. Alternative Death Benefit If you die while in … eligible to retire, an alternative death benefit may be payable. This benefit would be the amount necessary to pay …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsCity of Newburgh – Budget Review (B19-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … and firefighters ($800,000) is likely underestimated by a total of at least $910,000. The budgeted $565,000 in …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11State Comptroller Releases School District Audits
… fiscal years ranging from 12.1 percent to 16.7 percent. Rochester City School District – 2020-21 Budget Review …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents (2023-N-1)
To determine whether the New York City Department of Social Services is administering the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n1.pdfOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services (2020-S-45) 180-Day Response
To determine what workforce development programs and services State agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among these programs and services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s45-responses.pdfOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services (2020-S-45)
To determine what workforce development programs and services State agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among these programs and services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s45.pdfMetro-North Railroad - Response Planning for Unexpected Events (2019-S-55) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55-response.pdfManagement of Capital Projects (2018-S-70) 180-Day Response
To determine whether Metropolitan Transportation Authority’s Long Island Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project management process and was successful in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70-response.pdfMonitoring of Construction Management 2020-S-42
To determine if the Office of General Services is adequately monitoring construction management contracts to ensure they meet the terms and requirements, and if the oversight and administration costs associated with carrying out this function are supported and related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s42.pdfLicensing and Monitoring of Proprietary Schools (2019-S-68) 180-Day Response
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources before initial licensing and is adequately monitoring schools and utilizing its database to look for warning flags of future closings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68-response.pdfTaxes and Your Pension
… Most NYSLRS pensions are subject to federal income tax. Your federal tax withholding is the … for filing your taxes. NYSLRS pensions are not subject to New York State or local income tax. If you permanently moved to another state your pension may be subject to State or local income taxes. For general …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionOpinion 90-19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties … CORPORATION LAW, §1402; VILLAGE LAW, §10-1000, et seq. : A village fire department is administered by a board of fire commissioners or, where no board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Death of the Ex-Spouse – Divorce and Your Benefits
… will stop payments to the ex-spouse after receiving a copy of the certified death certificate. The ex-spouse’s share of the pension will then be paid to the member, retroactive …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouseJericho Union Free School District – Acceptable Use Policy (2022M-194)
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Opinion 97-5
… wholly at the expense of the owners of the adjoining land, or partly at the expense of each. If the whole expense is to be assessed against adjoining land, the cost must be assessed in proportion, as nearly as … 6-622 authorizes a village board to, among other things, grade and pave a "street" in the village wholly at the …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Parking Structures (2017-MS-3)
… six letter reports to the following entities: Albany Parking Authority [pdf] and the Cities of Buffalo [pdf] , … purpose of our audit was to determine whether municipal parking structures were regularly inspected and repaired for … face substantial challenges in properly maintaining parking structures to be safe and acceptable for public use. …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… IT controls, financial condition and purchasing practices for the period January 1, 2015 through March 2, 2017. Key … a procurement policy, but it does not require competition for professional services or the submission of documentation … multiyear financial and capital plans and plan for reserves. These plans should be monitored and updated on …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Lockport , Town of Ontario , Town of Preston and Town of … is being spent appropriately and effectively." Town of Lockport – Justice Court (Niagara County) The justices did … today announced his office completed audits of the Town of Lockport Town of Ontario Town of Preston and Town of Thompson …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsPartial Lump Sum Payment – State Police Plan
… State Police Plan information for PFRS Tier 2 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-payment