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General Schedule/Cycle of Data Availability: Financial Data
… There is a lag between the end of a locality’s fiscal year and when that locality’s … financial report data becomes available to requesters. The major classes of general purpose local governments – … annual financial reports to OSC within 60 to 120 days of the close of their fiscal years, depending upon the class and …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-dataOverview – Special 20- and 25-Year Plans
… enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which created new retirement plans in the Police and Fire Retirement System (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional for Tier 5 members and …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewState Agencies Bulletin No. 2041
… increase the salary by applying 2.00% rounded to the nearest cent. If the employee has a Comp Rate Code of CAL, a … increase the salary by applying 2.00% rounded to the nearest dollar. If the employee has a Comp Rate Code of ANN … increase the salary by applying 2.00% rounded to the nearest dollar. If the employee has a Comp Rate Code of ANN, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2041-april-2021-and-2022-managementconfidential-mc-retroactive-salaryUnified Court System Bulletin No. UCS-304
Unified Court System Bulletin No UCS304
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: State Board of Elections (BOE): … Auditors estimate that the local boards visited could have saved, in the aggregate, about $10 million during the … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… District , Glens Falls Common School District and the West Seneca Central School District . “In an era of limited … to meet cash flow needs during the 2014-15 fiscal year. West Seneca Central School District – Financial Condition … School District Glens Falls Common School District and the West Seneca Central School District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … long-term financial and capital/infrastructure plans to set forth the town’s objectives and goals. The board also … under the volunteer firefighters’ policy; did not have district financial records audited for 2011 and 2012 as …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsOversight of Public Water Systems
… Purpose To determine whether the Department of Health (Department) is providing effective oversight of the State’s public water systems to ensure water is … water system (PWS) supervision program under the authority of the 1974 Safe Drinking Water Act (SDWA). Under SDWA, the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsMedicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… Purpose To determine if the owner of a Medicaid eye care provider and the owner’s associates inappropriately … a wide range of medical services, including vision care, to individuals who are economically disadvantaged and/or have special health care needs. For the fiscal year ended March 31, 2014, New …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Gingerbread Learning Center, Inc. (Gingerbread) on its Consolidated Fiscal Reports (CFRs) were properly … and pays for its services using rates established by SED. The rates are based on the financial information that …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualHomeless Housing and Assistance Program – Project Selection and Maintenance
… Purpose To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects … to provide permanent supportive housing to the homeless and if HHAP projects are being properly maintained. This … September 14, 2018. Background The Homeless Housing and Assistance Corporation (HHAC) was established on June 8, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceDiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… by $1 million according to an audit released today by New York State Comptroller Thomas P. DiNapoli. DOHMH’s weak … to $28.7 million to include expanded services. The New York State Office of Mental Health (OMH) covers about 75 … by $1 million according to an audit released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionCity of Mechanicville – Separation Payments (2025M-59)
… separation payments were accurate? Audit Period January 1, 2022 – September 30, 2024 Understanding the Audit Area When … as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards are … Section 35 of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59State Comptroller DiNapoli Releases Municipal Audits
… Authority , Town of Sheldon , Walton Fire District and the City of Yonkers . "In today's fiscal climate, budget … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … – Procurement and Town Clerk Operations (Clinton County) The town did not procure goods in accordance with the …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did … and adopt a written fund balance policy specifying the town’s objectives and goals for using the accumulated funds. … steps to increase physical accessibility at the town hall, including mirrors, hand dryers and grab bars mounted at …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Police Bulletin No. SP-209
… and Senior Investigators in Bargaining Unit 62. Effective Date(s) Agencies may begin submitting payments in … S08 – Seniority Pay 8 Year: Earnings Code: S08 Effective Date: Date Employee Becomes Eligible OT Eff Date: Same as Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-209-new-state-police-8-year-seniority-payment-investigators-and-seniorCUNY Bulletin No. CU-303
… served in excluded positions for a minimum of one (1) full appointment year (appointment year ends June 30), and hold … are discretionary. OSC Actions OSC has created a new Time Entry earnings code to be used to pay the Performance Bonus … ) or the appropriate non-resident alien code on the Time Entry page for eligible employees. The following information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-303-performance-bonus-program-full-time-excluded-instructionalState Agencies Bulletin No. 1259
… for processing the 2012-2013 Pilot Firearms Training and Safety Incentive Program Payment. Affected Employees … program designed to promote firearms proficiency and safety. This program shall be developed and implemented by the Joint Health and Safety Committee and shall run concurrently with State fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1259-2012-2013-pilot-firearms-training-and-safety-incentive-program-paymentState Agencies Bulletin No. 775
… Purpose To advise agencies of tax-related changes for 2008. Affected Employees Employees meeting the criteria … Administration paychecks dated January 9, 2008 Background For 2008, changes have been made to: Federal Income Tax … There are changes to the Federal withholding tax rates for 2008. The result of these changes is a small decrease in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/775-summary-tax-related-changes-2008Opinion 2003-4
… a proper charge against the fire district (17 Opns St Comp, 1961, p 315; see, also, e.g., In Re White , 51 App … the [local government]" ( Seif v City of Long Beach , 286 NY 382 at p 388). 2 Further, it is also well established that … (see, e.g., Seif v City of Long Beach , supra ; 1990 Opns St Comp No. 90-25, p 58). Under the doctrine of ratification, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4