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DiNapoli: NYC Spending Priorities Shifted During Pandemic
… unclear. For example, funding in the city’s current budget rose about $817 million for social service agencies when … pre-pandemic budget plan. This increased funding is for street homeless programs and shelters ($303 million), … Program ($57 million). Also, public safety funding rose by $524 million when compared to the pre-pandemic budget …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicTown of Denmark – Claims Auditing (2026M-32)
… While the Board approved an abstract (list of claims) for payment each month, it did not conduct a thorough audit … represented actual and necessary expenditures and were for valid Town purposes. Because the Board did not conduct a thorough audit of claims before approving them for payment, the Town had an increased risk that it could …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Town of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… complete and accurate accounting records and reports for informed decision-making, legal compliance, … and transparency. These records are essential for a town board and officials when monitoring a town’s … district. The Town’s 2025 budgeted appropriations for these funds totaled approximately $6.5 million. During …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Life Changes: A Guide for Retirees
… A Message from Comptroller Thomas P. DiNapoli You already know that you will continue receiving a retirement benefit for the rest … know about other benefits you may be entitled to receive and the services we provide retirees. This guide has been … Retirees this guide will help you understand your benefit payments the services we offer …
https://www.osc.ny.gov/retirement/publications/life-changes-guide-retireesOpinion 90-9
… regard, we note that the Legislature has adopted such an express prohibition with respect to Article 5 of the Village …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-32
… §10(1)(i): A town may purchase an historically significant railroad depot located within the town and immediately … of the use of surplus town funds to purchase an historical railroad depot located within the town, under the following … of the use of surplus town funds to purchase an historical railroad depot located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-13
… the purpose of charging road patrol services only to that area. You ask whether a county containing several towns and … charge-back system is that the sheriff patrols only in the area of the county outside of the city. County Law, §650(1) … Town of Esopus , 152 AD2d 39, 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; see also NY Const, art IX, §1[g]). …
https://www.osc.ny.gov/legal-opinions/opinion-93-13II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… the direct expenses of a given function or program are offset by program revenues. Direct expenses are those that … not expected to be collected within the next 12 months are offset by an unearned revenue liability when not earned, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if actual historical cost is not practicably determinable). Cost is … General capital assets should be accounted for at historical cost at estimated historical cost if actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… Purpose To determine whether the Department of Health took sufficient steps to control the Medicaid costs of recipients diagnosed with end stage renal disease who were eligible for, but not … To determine whether the Department of Health took sufficient steps to control the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseState Agencies Bulletin No. 1988
… processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for … revert to the rate in place prior to implementation of the pilot program unless extended by mutual agreement of the … using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 2322
… Duty pay, Expanded Duty Pay and/or Inconvenience Pay at the Current Amount are eligible for the following … Duty Pay BU01) 01 $2,900 $3,400 IFN (Inconvenience Full Nights) 01 $1,003 $1,033 IFE (Inconvenience Full Evenings) 01 … be submitted to the Payroll Reversal and Exchange mailbox at the same time as the Stop Payment Request. If a Next of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityTown of Lockport – Fuel Inventory (2025M-54)
… accounted for and billed. The Town maintains two 4,000-gallon fuel tanks, one diesel and one unleaded. In … underbilled for fuel usage of 1,683 gallons totaling $4,751. $3,667 (1,295 gallons) was attributable to Town …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54State Comptroller DiNapoli Releases Audits
… and security. Department of Health (DOH): Oversight of Registration, Licensing, and Inspection of Radioactive … or coinsurance) was no more than the typical Medicaid fee, it could have saved over $419 million from July 1, 2016 …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… a refund check was deposited via Refund of Appropriation (ROA) OR the corresponding chartstring where expenditures have … through the normal draw process). The voucher ID of the ROA or the journal ID that was used to deposit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryTown of Victory – Justice Court (2013M-66)
… 1, 2013. Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. … and four Board members. The Court collected $35,265 in fines and surcharges during our audit period Key Findings We found no material issues in the accuracy and timing of deposits and the recording and …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66DiNapoli Statement on NYC's 2025 Budget Modification
… declining population, as well as lower pension and debt service spending, in the current year. Business income … last year and make up for cost overruns on cash and rental assistance, which continue to outpace the city’s …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationAbout the Retirement System – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-system2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationMandatory Contributions – Enhanced Reporting
… covered under Retirement and Social Security Law (RSSL) Article 14; Tier 4 and 5 members covered under RSSL Article 15; PFRS Tier 5 members covered under RSSL Article 22; ERS Tier 6 members covered under RSSL Article 15, as …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions