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Opinion 92-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … emergency calls) TOWN LAW, §§176(11), 176-a: A board of fire commissioners may adopt regulations authorizing a … Whether the provisions of section 17611 of the Town Law preclude a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Best Practices – Information Technology Contingency Planning
… data security requirements and other conditions of storage (e.g., temperature control, fire prevention). It is … of the laws and regulations pertaining to offsite data storage. NYS Archives issued a Records Advisory entitled Using a Data Storage Vendor 1 that describes what should be included in a …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0State Comptroller DiNapoli Releases Audits
… of Health (DOH): Examination of Official Station Designation (2015-BSE1-04) DOH’s designation of the official station for an employee in … regulations. As a result of an improper official station designation, DOH paid $16,089.56 and $22,033.71 in travel …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsDiNapoli: State Agency Overtime Pay Rose to a Record $716 Million Last Year
OOvertime pay at state agencies jumped for the sixth straight year to a record $716 million in 2015 up nearly $55 million from the year before according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-state-agency-overtime-pay-rose-record-716-million-last-yearCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… City officers and employees for unused leave accruals were authorized and accurately calculated. Key Findings The City … City officers and employees for unused leave accruals were authorized and accurately calculated …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68DiNapoli: State Agency Overtime Hits Record $611 Million
… at how they are using overtime and for what. To hold the line on state spending, state agencies should double their … as the State Police, which spent an average of $74.35 per hour of overtime at a cost of $35 million. DOCCS paid the next highest average of $51.18 per hour of overtime for a total of $160 million. Meanwhile, …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionBorrowing Against Your Contributions – State Police Plan
… from NYSLRS. Tier 2 Members The following rules apply when borrowing against your contributions: You must be in active service and … You may borrow only once in any 90-day period. Prior to retirement, and 30 days after issuance, loans are fully …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0The Survivor’s Benefit Program for New York State Employees
… ordinary death benefit. You may change your beneficiary designation with your retirement system. NYSLRS members can … to view or change your beneficiaries, or complete a Designation of Beneficiary form (RS5127) , and mail it to … the survivor’s benefit. Request a Non-Member Employee Designation of Beneficiary form (RS6357) from your employer …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesDiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
… overpaid managed care organizations nearly $19 million for the state fiscal year 2014-15, in part, because of a flaw in how it calculated premiums, according to an audit released today by State Comptroller Thomas P. … DOH overpaid managed care organizations nearly $19 million for the state fiscal year 201415 in part because of a flaw in …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… by 10 percent overall in 2020, or $1.8 billion, compared to the previous year, according to a report issued today by State Comptroller Thomas P. … tax collections fell 6 percent statewide in 2009 compared to 2008. New York City’s sales tax collections were impacted …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020State Agencies Bulletin No. 1154
… of the usage of PayServ data in the SFS Travel and Expense Module Affected Employees Agency Travelers Effective … 1, 2012 Background New York State employee travel and expense reimbursements will be processed using the SFS travel and expense module. PayServ will be sending an employee interface …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewideOpen Educational Resources
… Objectives To determine whether the City University of New York (CUNY) is using Open Educational Resources (OER) … OER initiatives adequately engaged faculty in the redesign of courses using OER. Our audit covered the period from April … located throughout New York City’s five boroughs. As of the Fall 2023 semester, approximately 233,000 students …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2011, to December 27, 2012. Background The Lakeville No. 2 Fire … and materials totaling $41,790 were rendered by and paid to a construction company with close ties to the District. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25DiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… 2.1 percent in Essex to 19.7 percent in Schuyler. New York City experienced a 7.3 percent decline, amounting to a $44.6 … seen in June, this represents another month where the city’s sales tax revenue dropped significantly over the same … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyReview of Advance Contract Payments
… Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments when …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsDiNapoli: Farms Generated $5.7 Billion for New York Economy
… New York state farms generated $5.7 billion in revenue in … Thomas P. DiNapoli. “Agriculture is an essential part of New York’s economy,” DiNapoli said. “Farms generate billions … every region of the state, covering nearly 23 percent of New York’s total land area, with 96 percent of those family …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyBecoming a Participating Employer – What Every Employer Should Know
… System (PFRS). NYSLRS staff will help you get started with what you need to know to work with NYSLRS, including … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerFacilitated Programs to Assist Small Businesses (2022-N-4)
To determine whether the New York City Department of Small Business Services (SBS) provided available services under programs to small businesses to assist them in obtaining funding for opening, operating, and expanding their businesses. The audit covered the period from July 2019 to November 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-22n4.pdfThe Survivor’s Benefit Program for New York State Management / Confidential Employees
… by your retirement system. (Return to Top) How much will my beneficiary receive? If you are a member of NYSLRS, NYSTRS … will be paid to your beneficiary. (Return to Top) Who is my beneficiary for this benefit? If you are a member of … NYSLRS members, you can sign in to Retirement Online to view or update your beneficiaries. If you are not a member of …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-management-confidential-employees