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Comptroller DiNapoli Releases Municipal Audits
… , City of Lockport , Rockland County , City of Troy and the Village of Victor . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of Company operations? Audit Period January 1, 2022 – …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… 1 Moreover, neither the Supervisor nor the current Board reviewed the FFI tax proceeds allocation calculation … methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A … you received with the draft audit report. We encourage the Board to make the CAP available for public review in the Town …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Agencies Bulletin No. 1863
… purpose of this bulletin is to provide agencies with the 2020 calendar year-end procedures for taxable travel … Federal rate and not substantiated by receipts. The 2020 maximum rate allowed by IRS for PCM is 57.5 cents per mile effective from January 1, 2020 through December 31, 2020 . Current maximum Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1960
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts IRS rules relating to employee business expense reimbursements … for PCM is 56.0 cents per mile effective from January 1, 2021 through December 31, 2021. Current maximum Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Village of Fleischmanns Village of Old Westbury Town of Orangetown Town of Portland Rockville Centre Housing Authority Village of Southampton Westchester Community College and the City of Yonkers
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 94-4
… action gave rise or origin to a claim may be executed by a signature stamp affixed with the intent to execute the … signature. You ask whether vouchers submitted for audit by a town highway superintendent must contain an original … of the superintendent or may contain a signature affixed by a signature stamp. Town Law, §118(1) provides that, with …
https://www.osc.ny.gov/legal-opinions/opinion-94-4CUNY Bulletin No. CU-819
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the CUNY rate increases for Steamfitter and Steamfitter’s … The purpose of this bulletin is to provide agencies with instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-819-cuny-retroactive-rate-increases-steamfitter-andCUNY Bulletin No. CU-794
… Thermostat Repairer Supervisor are affected. Background: A Consent Determination was entered and filed on 05/28/2024 … agency must submit the following: For all rate increases, request a Pay Change using the Action/Reason code of PAY/CRT … has been paid by multiple agencies in the same Employee Record Number since the effective date of the increase, all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-794-cuny-retroactive-rate-increases-plumbers-and-thermostatCUNY Bulletin No. CU-808
… employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR, ARC, and ARO) and … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-808-cuny-retroactive-rate-increases-carpenter-and-supervisorDiNapoli Announces Fiscal Stress Scores
… financial information of local governments operating on a calendar year basis (Jan. 1 – Dec. 31) for 2020 and covers … DiNapoli announced that 11 local governments with non-calendar fiscal years were in stress. “New York’s local …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress under New York State Comptroller Thomas P. … conditions, even if their fiscal stress scores were low in the early days of the crisis.” The Fiscal Stress … found two school districts were designated as being in “significant fiscal stress”: Mount Vernon City School …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressDiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… statewide (including New York City) was $95,152, nearly 26% higher than the average annual pay ($75,590) for all jobs …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… of Health (DOH) for the Medicare buy-in program, maternity care, and drug and therapy claims. Nearly $400,000 … require. MCOs can also receive a one-time Supplemental Maternity Capitation Payment (SMCP) for prenatal and … costs. However, MCOs are not eligible to receive SMCPs for maternity cases that end in termination or a miscarriage. …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsState Agencies Bulletin No. 1971
… This bulletin is superseded by Payroll Bulletin No. 1971.1 . Purpose The purpose of this bulletin is to … In PayServ version 9.2, the Employee Record (Empl Rcd) is no longer attached to an employee’s Direct Deposit record. An … will also be posted to the balance account. If no other accounts are listed, the full net pay will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1942
… should note the results on this query are calculated amounts only and the results may change as the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckOpinion 2000-16
… under group life insurance policy); (meaning of "family" as used in special acts); (use of tax moneys by to purchase group life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire … Slattery v City of New York , supra), as well as foster children ( City of White Plains v Ferraiolli , supra). The …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 92-29
… increases pursuant to that statute. Further, section 207-m does not require the salary of the newly-appointed deputy …
https://www.osc.ny.gov/legal-opinions/opinion-92-29DiNapoli: 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-2029State Agencies Bulletin No. 898
… Payroll Bulletin Nos. 898 and 899 regarding the payment of Management Confidential (M/C) April 1, 2009 Raises, … rescinded pursuant to the recent directive by the Division of the Budget to withhold these payments. OSC will issue further clarification on the future salary treatment of M/C employees, as more information becomes available. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/898-april-1-2009-salary-and-longevity-increases-employees-designated