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State Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… the following statement on Mayor Adams' executive budget for Fiscal Year (FY) 2024: “The city has laid its fiscal … executive budget provides a more transparent accounting for new costs associated with collective bargaining wage … to Eliminate the Gap (PEG). “While the budget is balanced for FY 2024, the city faces challenges in the future as …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetCharlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Schoharie Counties. The District is governed by the Board of Education which comprises five elected members. The … with disabilities account comprising almost 68 percent of that variance. The District’s revenue estimates were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Oversight of the Agricultural Assessment Program
… Purpose To determine if the Department of Taxation and Finance’s (Department) Office of Real Property … AAVs. Other Related Audit/Report of Interest Department of Taxation and Finance: 2015 Property Tax Freeze Credit Report … To determine if the Department of Taxation and Finances Office of Real Property Tax Services is …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programTravel Advisory No. 10
… (Effective March 1, 2019) Guidance: The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name … Payroll Process and New Time Entry Codes for the Payment of Moving Expense Reimbursements Beginning January 1, 2019 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsProcurement Practices
… of New York – University at Buffalo’s procurement and contracting practices provide sufficient assurance that … appropriately, are in the best interest of the State, and adequately safeguard against waste and abuse. Our audit covered procurement and contracting …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesState Comptroller DiNapoli Releases Municipal Audits
… year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of Dec. 31, 2019. The supervisor … did not provide detailed monthly financial reports to the board. Auditors found the supervisor did not review … over the prior year and levied more taxes than necessary to fund general fund operations. In addition, the board …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Background The County of Otsego is located in central New York State and had a 2010 population of 62,259. The …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Comptroller DiNapoli Statement on New Immigration Ban
… Executive Order still cuts at who we are as Americans and New Yorkers," New York State Comptroller Thomas P. … "Immigrants are important to the fabric of our communities and the state's economy. Policies that target nationalities, … recent reports have shown, our rich diversity of cultures and experiences strengthens New York on a daily basis." Last …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banWatkins Glen Central School District - Financial Management (2019M-57)
… complete report - pdf] Audit Objective Determine whether the Board and District officials monitored the District’s financial condition. Key Findings Conservative … budgeting resulted in operating surpluses, negating the use of appropriated fund balance. In the last three …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Eastport-South Manor Central School District – Building Safety (2020M-18)
… is performed in any years deemed necessary by the New York State Commissioner of Education (Commissioner) and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Opinion 2001-15
… (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … and who owns taxable real property therein (see, e.g., 5 Opns St Comp, 1949, p 126). We further have indicated that … or services as a town function under Town Law, article 12-C. We also note that a town, by special act, may …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 90-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … project) STATE COMPTROLLER -- Municipal Highways (approval of Department of Transportation contracts to construct … must satisfy when the New York State Department of Transportation DOT performs highway construction on their …
https://www.osc.ny.gov/legal-opinions/opinion-90-50DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … informal “economic uncertainties” reserve into the Rainy Day Reserve Fund. No increases in principal reserves are … projected in the Financial Plan, the statutory rainy day reserve funds would total $11.6 billion by SFY 2029 – …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029SUNY Bulletin No. SU-179
… 8/18/11. The contract Begin Date is 8/18/11 and the End Date is 6/6/12. Automatic Population of Contract Pay Page … Active or Paid Leave; and A Pay Basis Code of 21P ; and An End Date of 6/8/11 on any earnings on the Additional Pay … effective 8/18/11. The Effective Date is 8/18/11 and the End Date is 6/6/12. Agency Actions – Termination of Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-179-restoration-contract-pay-and-additional-pay-suny-21pDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… or higher fares and tolls.” While the short-term outlook for the MTA’s operating budget has improved with the economy, … state and the city have not yet approved the MTA’s request for additional resources. As a result, it is not yet possible … increases of 4 percent, the capital program would account for 21 percent of operating revenues during the financial …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Town of Clarence , Town of Clarkson , Village … State Comptroller DiNapoli today completed audits of the Town of Clarence Town of Clarkson Village of …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 91-64
… PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus transportation contracts for separate routes) -- Bidding Monetary Threshold (computation of for bus transportation contracts) EDUCATION LAW, §305(14); … when two transportation contracts, each for a separate route, are let to the same individual and neither of such …
https://www.osc.ny.gov/legal-opinions/opinion-91-64DiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… $13.9 billion in FY 2027 (18% of city-fund revenues), even when adjusting for stronger revenue collections. “The city’s steps to close … of New York Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadState Agencies Bulletin No. 925
… Purpose To provide agencies with instructions for processing … employees in Executive Branch agencies Background Pursuant to Budget Bulletin D-1125, the Executive Voluntary Severance Program was created to achieve recurring savings to the State Financial Plan. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/925-executive-voluntary-severance-program-paymentsState Agencies Bulletin No. 1083
… Purpose To inform agencies of new earnings codes and procedures for processing the … Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1083-2011-2012-deficit-reduction-plan-employees-represented-civil-service