Search
Opinion 88-59
… village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice … 5-508(4), 5-520(3),(4): The salary appropriated for an acting village justice cannot be paid to the village … may be increased during his term, but not as compensation for services already rendered. This is in reply to your …
https://www.osc.ny.gov/legal-opinions/opinion-88-59DiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… to 100 percent of the safety defects within the 24-hour window. However, auditors noted that there is a material risk …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsSelect Financial Management Practices at the Office of Transportation and Parking Operations
… are appropriate and reasonable. Our audit scope covered the period from January 2, 2014 through December 31, 2018. About the Program Stony Brook, located on Long Island, is one of … Parking IFRs. For example, we found 310 unaccounted-for tickets for the Admin Garage for the ten days in our sample. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsAccrued Payments and Leave Credits – When Employees Retire
… allows you to electronically submit final payment and service information quickly and easily. After you have made … pages for each instance. For employees who filed for a service retirement benefit on or after January 21, 2026, you must submit final payment and service information using the Accrued Payments and Leave …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component … the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid claims on behalf of … Although BOCES officials properly claimed BOCES aid totaling $38 million for administrative expenditures …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22DiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… of investment in clean water, the cleanup of polluted sites and other environmental purposes are sufficiently …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growOther Places to Search for Unclaimed Funds
… about refunds on retirement accounts. National Registry of Unclaimed Retirement Benefits For information on unclaimed retirement account balances. Internal Revenue Service (IRS) For information on unclaimed tax refunds. Federal Deposit Insurance Corporation …
https://www.osc.ny.gov/unclaimed-funds/resources/other-places-search-unclaimed-fundsVillage of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Village of Spring Valley Financial Activities and Information Technology 2012M180 …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180State Comptroller DiNapoli Statement on 2025 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is in a better financial position than a year … New York State Comptroller Thomas P DiNapoli released the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management, oversight of … of revenues, expenditures and the amount of fund balance to be used to fund operations. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Cost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
… audit report, Cost Saving Opportunities on Payments of Medicare Part C Claims (Report 2020-S-65 ). About the Program … in Medicare and are referred to as “dual-eligibles.” Medicare Part A provides hospital insurance and Part B … insurance for doctors’ services and outpatient care. Under Medicare Part C, companies administer Medicare benefits …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… A North Country court clerk was sentenced yesterday for stealing more than $5,680 from Bombay Justice … A North Country court clerk was sentenced yesterday for stealing more than $5680 from Bombay Justice …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesSUNY Bulletin No. SU-54
… Affected Employees Graduate Student Employees (BU-28) Effective Date Payment will be in pay period 4C, check … or $500 For non-resident aliens, the following Earnings Codes should be used: XAI for income code 17 YAI for income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-54-suny-graduate-students-lump-sum-paymentParticipation in the Program – Contribution Stabilization Program
… the normal rate (not the graded rate) in fiscal year 2025 (for your bill that will be due in February 2025). Beginning with that invoice and going forward, you …
https://www.osc.ny.gov/retirement/employers/csp/participation-programEnacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdfEnacted Budget Report State Fiscal Year 2024-25
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2024-25 is projected to total $227.2 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2024-25.pdfInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with … The purpose of our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15DiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… million in Israel bonds offered by Development Corporation for Israel, New York State Comptroller Thomas P. DiNapoli … DiNapoli said. “In addition to providing a steady return for our pension fund’s members, Israel bonds help support one … across many U.S. states during this crucial period for the Jewish state,” said Israel Bonds President and CEO …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bonds