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Town of Ballston - Water Fund Financial Operations (2023M-60)
… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as … $300,884 (10 percent) more than budgeted over the last three completed fiscal years. Develop long-term financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132DiNapoli Releases Subway Ridership Dashboard
… Thomas P. DiNapoli announced today that he has launched an interactive online tool using subway ridership data that … Thomas P DiNapoli announced today that he has launched an interactive online tool using subway ridership data …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardState Comptroller DiNapoli Releases Municipal & School Audits
… without detection. Town of Middlebury – Tax Collection Remittance (Wyoming County) The tax collector did not remit … the required deadline. Town of Warsaw – Tax Collection Remittance (Wyoming County) The clerk did not remit …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 343
… Affected Employees Employees in the following titles who were previously in Bargaining Unit 01, New York State Correctional Officers … 2 Effective Date Effective 8/19/2002. To be processed in checks dated 10/23/2002. Background On August 19, 2002, … Employees in the following titles who were previously in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Brewster-Southeast Joint Fire District, Village … Thomas P DiNapoli today announced his office completed audits of the BrewsterSoutheast Joint Fire District Village …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the county sales tax distributions, while taxpayers with real property located within the village received an extra …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsOversight of the Nourish New York Program (Follow-Up)
… initial audit report, Oversight of the Nourish New York Program (Report 2022-S-33 ). About The Program The Nourish New York (Nourish NY) initiative was … were ensuring Nourish NY provided adequate access to the program for farmers and connected citizens across the State …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followOpinion 97-17
… (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to establish financial disclosure requirements for city and … public library) LIBRARIES -- Public Library (authority to establish financial disclosure requirements) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 93-4
… , 65 NY2d 92, 490 NYS2d 174; Cherey v City of Long Beach , 282 NY 382; 1984 Opns St Comp No. 84-32, p 40). With …
https://www.osc.ny.gov/legal-opinions/opinion-93-4State Comptroller DiNapoli Releases Municipal Audits
… in the general and highway TW and TOV funds. Town of Windsor – Financial Management (Broome County) The board did …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal Year 2025-26, New York State Comptroller … The estimated value of the New York State Common Retirement Fund Fund was $2914 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterLe Roy Central School District – Reserve Funds (2022M-110)
… $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance … enough to pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110DiNapoli: State Pension Fund Value $178.1 Billion
… markets during a volatile year. The Fund has an estimated value of $178.1 billion. “Despite weak equity markets, the … expected rate of return is 7 percent. The Fund’s value reflects $10.9 billion in benefits paid out during the … years 2014-2015 and 2015-2016. A graph showing the Fund’s value since 1993 is available here: …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionDivision of Housing and Community Renewal Bulletin No. DH-71
… using one of the adjustment codes should be handled on a case by case basis depending on whether the monies were earned during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-71-third-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-66
… the last day of a pay period, the employee is likely due a refund of a portion of the monies withheld in that pay period … in Time Entry section). Retroactive processing will refund any monies taken in a subsequent pay period using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-66-second-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-65
… the last day of a pay period, the employee is likely due a refund of a portion of the monies withheld in that pay period … in Time Entry section). Retroactive processing will refund any monies taken in a subsequent pay period using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-65-first-phase-deficit-reduction-plan-rrsu-employeesDiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… New York City projects a surplus of nearly $4.2 billion in FY 2017, the largest since FY 2008, but faces uncertainty with potential policy changes in Washington, as well as slowing growth in tax collections and job creation, according to a report … New York City projects a surplus of nearly $42 billion in FY 2017 the largest since FY 2008 but faces uncertainty …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… into the agency’s Financial Management System (FMS). Cardholders must verify transactions are appropriate, … supporting documentation and attach into their agency’s FMS (if applicable), reconcile their charges by selecting the … into the agency’s Financial Management System (FMS). Travelers or their proxies must create an expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesCUNY Bulletin No. CU-848
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-848-city-university-new-york-cuny-retroactive-rate-increases