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State Police Bulletin No. SP-40
… pay period 5 Lag, check dated June 20, 2001. There will be no direct deposit for this payment. Eligibility Criteria … $1,400 and unit members who used more than three (3) but no more than five (5) sick days per year shall be paid $700. … Earn Begin Date 3/30/00 Earn End Date 4/12/00 Earning Code PRB Amount $700 or $1,400 Effective pay period 5 Lag, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeReview of the Financial Plan of the City of New York, December 2021
On November 30, 2021, the City released its seventh budgetary update since the COVID-19 pandemic began, its modified November 2021 financial plan. The City’s finances have experienced considerable fluctuation throughout this time, fueled by volatility in everything from employment to federal aid.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2022.pdfCollege at Cortland – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesCollege at Brockport – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … This employee was an athletic coach who was responsible for team travel expenses associated with in-state and … meals and lodging. This coach also incurred expenses for recruiting trips. Key Recommendations None Other …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… recommendations included in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( … recommendations included in our initial report Borough of Manhattan Community College Controls Over …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followEldred Central School District – Budget Review (B4-15-3)
… The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for fiscal year … for the items noted, we found the significant revenue and expenditure projections are reasonable. The proposed … fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Local Government Workforce Trends in New York State
The number of full-time local government workers employed outside of New York City contracted by 7.9% from 2007 to 2022, largely the result of two defining events – the recession of 2007-09 and the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-gov-workforce-trends-ny.pdfComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … expenses and that cash receipts were properly accounted for. As a result, $7,780 of department funds were used to pay … station cash receipts and establishes an inventory process for garbage bags and garbage disposal stickers. For access to …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of … pays most of the School’s bills, and School officials do not receive or review bank statements or reconciliations. … for a capital project. Strengthen cost control safeguards to protect against construction cost overruns for capital …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andBorder City Fire District – Board Oversight (2024M-137)
… complete report – pdf] Audit Objective Determine whether the Border City Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The … Determine whether the Border City Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Lawrence Union Free School District – Financial Management (2025M-115)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference … Department to report their revenues and expenditures. It is based on the State Comptroller's uniform system of …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Village of Clinton – Financial Management (2014M-316)
… and establish and maintain receivable control accounts for real property taxes and water and sewer rents. Pay only the …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… Retirement Fund as the number one U.S. pension fund, and the third globally, for its work to address climate risk. … threats to the long-term value of global investors and the Paris Agreement is our best hope to combat it. … Agreement, it will not weaken the resolve, both at home and abroad, to make the Agreement’s goals a reality. The …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… to help more than 1,000 qualifying New York businesses in all 62 counties retain jobs and expand. The Fund’s … Retirement Fund is the third largest public pension fund in the United States. The Fund holds and invests the assets … ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends March 31. …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionCUNY Bulletin No. CU-691
… 3% $45,000.01 to $55,000.00 3.5% $55,000.01 to $75,000.00 4.5% $75,000.01 to $100,000.00 5.75% $100,000.01 and higher … Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … Date field. Enter the employee’s Date of Membership in the Election Date field. The same election date should be carried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Chenango Bridge Fire Company , Franklin County , Newfield Fire Company , Town of Southold and the Union Center Fire Company . “In today’s … level and has resulted in inconsistencies in the approval of overtime, modifying time records and the process for …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsWatertown City School District – Financial Condition (2016M-85)
… overestimated appropriations in the adopted budgets by about 14 percent annually over the past three years. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Town of Norwich – Justice Court (S9-14-3)
… However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in … manner. Deposits are not being made within the required 72 hours. The Court’s information technology system (System) … pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Opinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Central High School Districts (training requirement for board members) EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9