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Pandemic Impacts on NYC Fiscal Year 2024 Budget Priorities
The COVID-19 pandemic has changed priorities for governments across the country, including New York City’s. This report examines how the City’s spending priorities shifted during the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-15-2023.pdfWaiting for Special Education - June 2008
Each year in New York City, more than 100,000 public and private school children between the ages of 5 and 21 are referred to the NYC Department of Education.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2009.pdfState Agencies Bulletin No. 702
… for the bargaining units differ, the salary in the new position is recalculated, exclusive of any performance … employee would have received had the employee been in the new bargaining unit at the beginning of the fiscal year. … a promotion percentage and the raise percentage from the new bargaining unit if applicable. If the movement is a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsDiNapoli: State Medicaid Needs to Stop Paying Bills That Federally Funded Plans Should Cover
… in costs if it strengthens its oversight of enrollment in Medicaid and other public health plans, according to two … too often the Department of Health has let the state’s Medicaid program pay for services that federally-funded … today examined whether DOH was doing enough to control Medicaid costs for New Yorkers’ health care. The audits found …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-state-medicaid-needs-stop-paying-bills-federally-funded-plans-should-coverDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… amenities, enhancing its status as a regional destination for arts, culture and history, even as the city works through … health. I commend Mayor Noble on his creative vision for Kingston’s future and his able stewardship of the city’s … finances.” “I want to thank State Comptroller DiNapoli for his continued support of Kingston, and for recognizing …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are 3 and 4 years of age. During the 2017-18 school year, CCC served approximately … that were not proportionately similar to other classes or groups of employees. $24,772 in unsupported other than …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualState Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… "Our state is facing great opportunities and challenges in the year … and understands the need to get back to work. My office is prepared to help him through this transition and to make … Our state is facing great opportunities and challenges in the year …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerLife Changes: Why Should I Designate a Beneficiary?
… A Message from Comptroller Thomas P. DiNapoli When you became a member of the New York State and Local … can help. It explains beneficiary designations and how you can change them. For more detailed information about … judicial separation becomes final. For more information on how divorce can affect your benefits, visit our Divorce and …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiaryLife Changes: Applying for Disability Retirement
… for you to learn about the benefits you could receive and how to apply for those benefits. This booklet describes how to file for a disability retirement benefit and the steps we take to process your application. It also discusses the … How NYSLRS members should file for a disability retirement …
https://www.osc.ny.gov/retirement/publications/life-changes-applying-disability-retirementTravel Card Transactions
… charges in April 2014, Finance Office managers closed the International Director of Marketing’s travel card … because he did not reconcile credit card charges for periods up to 588 days. However, Finance Office managers did … to having $9,634 in charges that remained unreconciled for periods up to 595 days, also owes $105 back to the State for …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… accountability, prevent the misuse of fire district funds, maintain compliance with legal requirements and build …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Standardized Forms – Travel and Conference Expense Management
… A travel reimbursement form should be provided to all employees who are approved to incur travel or conference expenses. This form should be standardized (used by all employees) and easy … or charged to a local government or school district credit card). Meals – dates and types (breakfast, lunch or dinner) …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… growth for local governments will be capped at less than one percent for the 2016 fiscal year, according to a report … growth for local governments will be capped at less than one percent for the 2016 fiscal year according to a report …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016East Ramapo Central School District – Budget Review (B21-5-4)
… up to three monitors to the District to provide fiscal and academic oversight. In February 2021, the two appointed monitors (one fiscal and one academic) expressed concerns that the 2020-21 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Opinion 92-18
… the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- … town by local law may impose the solid waste generation fee as either a user charge or a benefit assessment …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Contract Advisory No. 12
… Subject: The Office of the State Comptroller (OSC) recently completed development of a new system, “e-Documents,” that enables the … of electronic contracting via the Gateway. For direction as to the use of the Gateway System for contract …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsOpinion 89-8
Whether a school district in the Adirondack Park and which has within its boundaries State lands assessed at more than 10 of the aggregate assessed valuation of real property within the school district must obtain the consent of the State Comptroller prior to establishment of a repair reserve fund
https://www.osc.ny.gov/legal-opinions/opinion-89-8Selected Financial Management and Administrative Practices
… Purpose To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in compliance with governing statutes and guidelines. Our … To determine whether the Office of the Nassau County Public Administrator NCPA operates in compliance with governing statutes and guidelines …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesDiNapoli and DA Cacace: Group Home Employees Charged with Stealing Over $47,000 from Residents with Disabilities
… York State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Susan Cacace announced today that … 2022 and January 2025 totaling $45,448.47 by debiting the bank accounts of four AMIC residents. As alleged in another … which included expenditures on women's clothing and food, by debiting the bank accounts of two AMIC residents. …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-and-da-cacace-group-home-employees-charged-stealing-over-47000-residents-disabilitiesOverview – Career Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For … for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years used in … for time not worked. *For Tier 5 and 6 members, the total amount of overtime and noncompensatory overtime is limited to …
https://www.osc.ny.gov/retirement/publications/1642/overview